摘要:对于一个生产制造企业来说，销售与收款业务决定了企业的生死存亡。交易不仅只是“一手交钱一手交货”的模式，如何选择销售的模式和收款的方式就显得更为重要，其直接的作用就是能提高商品销售之后收款的成功率，减少坏账损失的比例以此来提高企业的经济效益，远离财务危机。所以说，在销售与收款这一环节上的内部控制就显得至关重要。如何从销售业务开始到收款业务结束这整个过程中都实行切实有效的内部控制制度，能对公司的管理水平的提升，经济效益的提高乃至市场竞争力的提升都会有良好的促进作用。

　　　本文采用定性与定量相结合、案例分析、比较分析等研究方法，以江苏万宝桥梁公司为研究对象，介绍企业销售与收款业务内部控制的现状，并对其销售与收款业务内部控制存在问题进行分析。在学者们研究的基础上，通过对财务数据的比较分析，提出合理加强销售与收款业务内部控制的相关措施，并对其未来发展提出了相关认识与看法。

关键词 销售与收款；内部控制；信用政策

Abstract:For a manufacturing company, sales and receivables decide its operating conditions. Because of the way of transaction have changed, company’s selling goods and getting payment are no longer at the same time. It becomes more and more important for a company that how to chose suitable methods of sales and receivables to increase success rate of receivables and decrease the bad debt losses. The main point of mentioned above is to improve company’s financial situation and make them away from financial crisis. It is to say that the internal control in sales and receivables is very crucial. With effective internal control system from selling goods to getting payment, company’s management level can be improved and financial situation will be getting better; even its market competitiveness is able to increase through the progress.

　　　With qualitative and quantitative combination, case analysis, comparative analysis, etc. focusing on Jiangsu WABO Bridge’s Components CO., LTD, introduce the current situation of sales and receivables internal control in this companies, and analyze the problems of sales and receivables internal control they have. Base on scholars' research, with comparative analysis of financial data, put forward measures of strengthen the sales and receivables internal control and its future development.

Keywords  Sales and receivables  Internal control  Credit