摘要现如今，市场经济的势头愈来愈烈，内部控制建设的好坏影响到一个企业的生存与发展。而销售与收款业务中无论是一开始的销售商品还是最后收回货物款项，都属于企业经营活动中的重要环节。康美药业属于医药企业中的龙头企业，可作为典型的案例，本文通过对康美药业的销售现状进行统计分析并与行业内其他企业的有效作法进行比较，发现其在销售与收款环节存在一些不足之处,最明显的一点便是内部控制意识的淡薄。由此促成了销售与收款过程出现了账实不符的情况，而且对于财务造假事件的发生有一定的推动作用。文章针对这些不足提出了相应措施来完善内部控制制度，规避风险的产生并引导公司内部其他控制流程的改进，同时还能对其他与康美药业同规模企业起到警示和借鉴意义。关键词：销售与收款内部控制控制活动AbstractAtpresent,themomentumofmarket-placeeconomyisgettingstrongerandstronger,andthemassofinternalcontrolconstructionaffectsthesurvivalanddevelopmentofanenterprise.Salesandcollectionbusinessisacrucialbusinesslinkofenterprisemanagement.Fromthesaleofgoodstothefinalcollectionofaccounts,throughouttheentireprocessofenterpriseoperation.Sigpharmaceuticalindustrybepartoftheleadingenterpriseofpharmaceuticalenterprises,canbeusedasatypicalcase,thisarticlethroughtothecurrentsituationofsigpharmaceuticalsalesstatisticalanalysisandcomparingwithothercompaniesintheindustryofeffectivepractice,foundinthesalesandpaymentlinkexistsomedisadvantages,themostobviousistheinternalcontrolconsciousnessweak.Thiscontributedtothesalesandthecollectionofaccountsintheprocessofnon-conformity,andtheoccurrenceoffinancialfraudeventshaveacertainroleinpromoting.Inviewoftheseshortcomings,thispaperputsforwardcorrespondingmeasurestoimprovetheinternalcontrolsystem,avoidtheemergenceofrisksandguidetheimprovementofotherinternalcontrolprocessesofthecorporation.Meanwhile,itcanalsoserveasawarningandreferenceforotherenterprisesofthesamescaleasKangMeipharmaceutical.Keywords:SalesandReceivablesInternalcontrolControlactivitiesTOC\o"1-2"\h\z\u目录HYPERLINK\l"_Toc29684721"一、引言PAGEREF_Toc29684721\h1HYPERLINK\l"_Toc29684722"二、内部控制的基本理论PAGEREF_Toc29684722\h1HYPERLINK\l"_Toc29684723"(一)销售与收款的含义PAGEREF_Toc29684723\h1HYPERLINK\l"_Toc29684724"(二)销售与收款内部控制的重要性PAGEREF_Toc29684724\h2HYPERLINK\l"_Toc29684725"(三)销售与收款内部控制的目标PAGEREF_Toc29684725\h2HYPERLINK\l"_Toc29684726"三、康美药业销售与收款循环内部控制现状PAGEREF_Toc29684726\h2HYPERLINK\l"_Toc29684727"(一)账面情况PAGE