目前出版社销售收入难以实现、回款周期长、退货率居高不下,在业内已然是普遍现象。本文从销售回款方面分析了财务管理控制的必要性,着重从盲目追求销售码洋、忽视对销售回款的管理;内部管理职责不清;缺乏对分销商必要的信用管理;内控机制存在漏洞等几个方面分析了出版社销售回款控制的现状,并提出了符合实际的控制方法。 At present, publishing sales revenue is difficult to achieve, long payback period, the high return rate in the industry is already a common phenomenon. This article analyzes the necessity of financial management control in terms of sales repayments, focusing on the blind pursuit of sales yang, neglecting the management of sales repayments, unclear internal management responsibilities, lack of necessary credit management for distributors, loopholes in internal control mechanism, etc. Several aspects analyzed the status quo of the control of the sales repayments in the publishing house and put forward the control methods in line with the actual situation.