摘要在如今这个经济飞速发展的社会，企业难免会遇到各种各样的风险。企业不断提高销售业绩、提升技术水平，以此来获取更高的销售收入。与此同时，销售费用内部控制的缺点也暴露出来，销售费用逐年提高。如果不及时解决，会对企业资金的正常运转造成影响。所以，企业要加强销售费用的内部控制，实现企业的可持续发展。公司在进行销售业务活动的过程中，销售费用内部控制的问题逐渐暴露。本文通过对阳光中科能源有限公司销售费用控制现状的分析，以内部控制为切入点，发现了阳光中科能源有限公司销售费用内部控制存在的问题，主要包括销售费用核算缺乏了有效的管控，销售费用费效比不合理，销售费用的监督体系不健全。对上述问题进行分析后，找到了针对该企业销售费用内部控制的有效对策。提高销售费用的管控水平，开发报销系统并制定报销规定；精细化管理销售费用，降低销售费用的费效比；建立健全销售费用的监督体系，提高企业员工的整体素质，保证销售费用的真实性。关键词：销售费用内部控制精细化管理AbstractIntoday'srapideconomicdevelopmentsociety,enterpriseswillinevitablyencounteravarietyofrisks.Theenterprisecontinuouslyimprovesitssalesperformanceandtechnicalleveltoobtainhighersalesrevenue.Atthesametime,theshortcomingsofinternalcontrolofsalesexpensesareexposed,andthesalesexpensesareincreasingyearbyyear.Ifnotsolvedintime,itwillaffectthenormaloperationofenterprisefunds.Therefore,enterprisesshouldstrengthentheinternalcontrolofsalesexpensestoachievethesustainabledevelopmentofenterprises.Intheprocessofthecompany'ssalesactivities,theinternalcontrolofsalesexpensesgraduallyexposed.BasedontheanalysisofthecurrentsituationofsalesexpensecontrolinsunshineZhongkeEnergyCo.,Ltd.,thispaperfindstheproblemsofinternalcontrolofsalesexpenseinsunshineZhongkeEnergyCo.,Ltd.fromtheperspectiveofinternalcontrol,mainlyincludingthelackofeffectivecontrolofsalesexpenseaccounting,unreasonablecost-effectivenessratioofsalesexpenseandimperfectsupervisionsystemofsalesexpense.Afteranalyzingtheaboveproblems,wefindtheeffectivecountermeasuresfortheinternalcontroloftheenterprise'ssalesexpenses.Improvethemanagementandcontrollevelofsalesexpenses,developreimbursementsystemandformulatereimbursementregulations;refinethemanagementofsalesexpenses,reducethecost-effectivenessratioofsalesexpenses;establishandimprovethesupervisionsystemofsalesexpenses,improvetheoverallqualityofenterpriseemployees,andensuretheauthenticityofsalesexpenses.Keywords:SellingexpensesInternalcontrolsRefinedmanagement目录TOC\o"1-2"\u一、引言PAGEREF_Toc158191（一）研究意义PAGEREF_Toc166901（二）国内外研究现状PAGERE