摘要内部控制是企业管理的一个重要环节，加强企业内部控制有利于企业优化内部管理，从而促进企业经营效益与工作效率的提高，避免资源的重复浪费，使企业在有限的资源中创造出更大的价值。建立健全的销售业务内部控制可以对销售业务进行有效的监管，有利于保证销售业务的合规性和合法性，有利于提高企业的经营效率、提升企业的综合实力、降低销售风险，保证企业的持续运转。本文以泽兴公司作为分析对象，采用实地考察法、文献研究法、案例研究法，运用该公司2015年到2018年的财务报表数据对营业收入、应收账款进行分析，以销售业务各环节业务活动的角度对该公司的销售业务内部控制现状进行分析，发现该公司销售业务内部控制存在销售业务缺乏专门的信用管理部门、销售业务内部控制活动存在缺陷、销售业务信息沟通不畅、销售业务内部监督不够完善的问题，并就此些问题提出解决对策，如建立专门的信用管理部门、优化销售业务内部控制活动、加强销售业务信息沟通、完善销售业务内部监督。关键词：销售业务内部控制风险控制AbstractInternalcontrolisanimportantpartofenterprisemanagement.Strengtheninginternalcontrolisconducivetotheoptimizationofinternalmanagement,soastopromotetheimprovementofbusinessefficiencyandworkefficiency,avoidtherepeatedwasteofresources,andcreategreatervalueinthelimitedresources.Theestablishmentofsoundinternalcontrolofsalesbusinesscaneffectivelysupervisethesalesbusiness,ensurethecomplianceandlegitimacyofsalesbusiness,improvetheoperatingefficiency,enhancethecomprehensivestrengthoftheenterprise,reducethesalesrisk,andensurethecontinuousoperationoftheenterprise.Inthispaper,ZeXingcompanyistakenastheanalysisobject,usingfieldinvestigation,literatureresearchandcasestudy,usingthecompany'sfinancialstatementdatafrom2015to2018toanalyzetheoperatingrevenueandaccountsreceivable,andanalyzingthecompany'sinternalcontrolstatusofsalesbusinessfromtheperspectiveofbusinessactivitiesinallaspectsofsalesbusiness,andfindingthecompany'sinternalcontroldepositofsalesbusinessIntheabsenceofspecialcreditmanagementdepartmentinsalesbusiness,defectsininternalcontrolactivitiesofsalesbusiness,poorcommunicationofsalesbusinessinformation,andimperfectinternalsupervisionofsalesbusiness,solutionsareputforward,suchasestablishingspecialcreditmanagementdepartment,optimizinginternalcontrolactivitiesofsalesbusiness,strengtheningsalesbusinessinformationcommunication,andimprovingsalesbusinessDepartmentsupervision.Keywords:SalesbusinessInternalcontrolsRiskManagement目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc39480904"一、引言PAGEREF_Toc39480904\h1HYPERLINK\l"