摘要
随着我国市场经济的逐步完善和发展,销售财务的地位越来越显得重要了。企业管理应以财务管理为中心,销售环节的财务管理作为企业财务管理的一个主要方面,其完善和发展同企业的管理水平、社会经济环境紧密相关,应作为企业财务管理系统中的一个方面加以重视和研究,最大限度地发挥其作用,为企业生产经营做出应有的贡献。本文对财务管理的内涵、销售财务管理的重要性以及销售环节的财务管理存在的问题进行了分析,并就建立和完善销售环节的内部控制、强化销售环节的财务管理进行了初步的探讨。
With the gradual perfection and development of our eountry＇s market economy, the status of sales finance becomes more and more important. The enterprise management should centre on the financial management. As a major aspect in enterprise financial management, its perfection and development are closely related to the level of enterprise management and social economic environment. We should pay more attention and make good use of it, which makes a contribution to the production and administration for an enterprise. This article analyzes the connotation and the importance of sales financial management as well as the problems that exist in the selling processes. Moreover, how to set up and perfect its internal control and strengthen the financial management of its selling processes are also discussed.
出处
《湖南商学院学报》
2008年第1期89-91,共3页
Journal of Hunan Business College
关键词
企业
销售环节
财务管理
内部控制
enterprise
selling process
financial management
internal control
