销售财务工作是企业开展销售活动中的一项重要工作,也是企业按计划和合同发出商品,按照等价交换原则收回汇款,实现产品价值的过程。在这一过程中,企业首先按计划和合同发出商品,其次按照等价交换的原则收回货款。签订合同发出商品是决定企业能否生存发展的前提,而收回汇款则是企业付出和经营能否获得回报和持续发展的关键。煤炭企业销售财务的“三线两点”业务流程管理法涉及钱、单、货三个方 Selling financial work is an important part of an enterprise’s sales activities. It is also a process in which an enterprise issues goods according to plans and contracts, and collects remittances according to the principle of equivalent exchange and realizes product value. In this process, the enterprises issue goods according to plan and contract first, and then recover the payment according to the principle of equivalent exchange. It is the precondition to decide whether the enterprise can survive and develop when the contract is signed to issue the goods. The withdrawal of the remittance is the key to whether the enterprise can pay for it and whether it can get rewards and sustainable development. Coal sales finance “three lines two ” Business Process Management Law involving money, single, the goods of the three parties