企业的销售收入是企业的重要经济指标,是企业的主要经济来源,如何管理好企业的销售收入是企业生存和发展的关键环节,而建立健全相关的销售收入制度和内控程序是防止企业销售收入流失和内部舞弊的重要手段。所谓销售是指企业按计划和合同发出商品,按照等价交换的原则收回货款(销售收入)实现产品价值的过程,首先按计划和合同发出 The sales revenue of an enterprise is an important economic indicator of the enterprise and is the main economic source of the enterprise. How to manage the sales income of an enterprise is the key link for the survival and development of the enterprise. Establishing and perfecting the relevant sales revenue system and internal control procedures is to prevent the sales revenue Loss and internal fraud an important means. The so-called sales refers to the enterprise issued under the plan and contract, according to the principle of equal exchange to recover the purchase price (sales revenue) to achieve the value of the product process, according to the plan and the contract issued