完善销售环节内部控制是企业稳定发展的基础,销售模式的选择、销售价格的维护,应收账款的安全等都是内控的关键点。从当前情况看,在发挥制药企业销售环节的内控作用上,不同程度存在一些问题,本文简单从以上三个方面就制药企业销售环节的薄弱点进行分析并提出了相应解决方法。目的是加强企业销售环节的内部控制来规避销售风险。 Improve the internal control of sales is the basis for the stable development of enterprises, the choice of sales model, the maintenance of sales price and the security of accounts receivable are the key points of internal control. From the current situation, in the pharmaceutical industry to play an internal control role in sales, there are some problems in varying degrees, this article simply from the above three aspects of pharmaceutical companies to analyze the weak links in the sale and put forward the corresponding solutions. The purpose is to strengthen the internal control of sales links to avoid sales risk.