目 录 摘 要..............................................................................................................IAbstract...........................................................................................................II引 言...............................................................................................................11 销售与收款业务内部控制概述...................................................................31.1 销售与收款业务内部控制含义........................................................31.2 销售与收款业务内部控制五要素....................................................31.3 销售与收款业务内部控制意义........................................................42 成都金网安泰公司销售与收款业务内部控制的现状...............................52.1 销售业务内部控制现状....................................................................52.2 收款业务内部控制现状....................................................................53 成都金网安泰公司销售与收款业务内部控制存在的问题.......................73.1 内部控制环境薄弱............................................................................73.2 对客户信用调查不到位....................................................................73.3 销售合同制定不够规范....................................................................83.4 销售与收款业务的职责分工不明确................................................84 完善成都金网安泰公司销售与收款业务内部控制的对策建议...............94.1 强化内部控制意识............................................................................94.2 及时仔细对客户信用进行调查........................................................94.3 加强合同审查..................................................................................104.4 明确各岗位具体职责......................................................................10结 论..............................................................................................................
