随着我国市场经济的快速发展和逐步完善,加强企业内控管理显得越来越重要了。而销售环节作为企业经济价值产生的最后一环,直接影响着企业资金的回笼和生产经营的继续进行。因此,完善对企业销售环节的财务管理,是减少企业经营风险、促进企业经营管理良性循环、最大限度地发挥财务管控在企业管理中作用的首要任务。文章对销售环节的财务管理存在的问题及成因进行了分析,并就建立和完善销售环节的内部控制及财务管理机制进行了初步的探讨。 With the rapid development and gradual improvement of market economy in our country, it is more and more important to strengthen internal control management. The sales cycle as the last part of the economic value of enterprises directly affect the return of corporate funds and production and operation continue. Therefore, perfecting the financial management of sales links of enterprises is the most important task of reducing the business risks, promoting the virtuous circle of business management and maximizing the function of financial control in the business management. The article analyzes the problems and causes of the financial management in the sales process and makes a preliminary discussion on the internal control and financial management mechanism of establishing and perfecting the sales process.