关于《企业内部控制配套指引》主要内容2.控制活动类指引:第四、关于销售业务。销售是指企业出售商品(或提供劳务)及收取款项等相关活动。企业应当加强销售、发货、收款等环节的管理,采取有效控制措施,规范销售行为,扩大市场份额,确保实现销售目标。企业销售过程中存在的重要风险主要包括:销售政策和策 Main Contents of “Supporting Guidelines for Enterprise Internal Control” 2. Guidelines for Control Activities Category: Fourth, About Sales Business. Sales refer to the activities related to the sale of goods (or provision of labor services) and collection of money by an enterprise. Enterprises should strengthen the management of sales, delivery, collection and other links, take effective control measures, regulate sales practices, expand market share and ensure the realization of sales targets. Important risks in the course of business sales include: sales policies and policies