Guidelines for the Application of Internal Control in Enterprises No. 9 - Sales

企业内部控制应用指引第9号——销售业务

Promulgating Institution: Ministry of Finance; China Securities Regulatory Commission; National Auditing Office; China Banking Regulatory Commission; China Insurance Regulatory Commission

Document Number: Cai Kuai [2010] No. 11

Promulgating Date: 04/15/2010

Effective Date: 04/15/2010

颁布机关: 财政部; 中国证券监督管理委员会; 审计署; 中国银行业监督管理委员会; 中国保险监督管理委员会

文   号: 财会[2010]11号

颁布时间: 04/15/2010

实施时间: 04/15/2010

Chapter 1: General Provisions

  第一章 总 则

 Article 1  With a view to promoting steady sales growth of enterprises, expanding the market share, regulating sales activities, and preventing sales risks, these Guidelines are formulated pursuant to the relevant laws and regulations, as well as the Basic Norms for the Internal Control of Enterprises.

   第一条 为了促进企业销售稳定增长，扩大市场份额，规范销售行为，防范销售风险，根据有关法律法规和《企业内部控制基本规范》，制定本指引。

 Article 2  For the purpose of these Guidelines, sales shall refer to the activities whereby an enterprise sells goods (or provides services) and collects payments.

   第二条 本指引所称销售，是指企业出售商品（或提供劳务）及收取款项等相关活动。

 Article 3  An enterprise shall, at least, pay attention to the following risks of sales:

(1) The risks that the sales policies and strategies are inappropriate, market forecasts are inaccurate, and management of sales channels is improper, which may lead to sluggish sales, inventory overstocking and unsustainable business operations;

(2) The risks that client credit management is inadequate, choice of settlement methods is poor, and collection of accounts payable is ineffective, which may result in the inability to collect the sales proceeds or be a victim of frauds; and

(3) The risks of irregularities during the sales process, which may be detrimental to the interests of the enterprise.

   第三条 企业销售业务至少应当关注下列风险：

  （一）销售政策和策略不当，市场预测不准确，销售渠道管理不当等，可能导致销售不畅、库存积压、经营难以为继。

  （二）客户信用管理不到位，结算方式选择不当，账款回收不力等，可能导致销售款项不能收回或遭受欺诈。

  （三）销售过程存在舞弊行为，可能导致企业利益受损。

 Article 4  An enterprise shall, in light of the actual situations, comprehensively straighten out the sales business process, improve sales-related management systems, determine appropriate sales policies and strategies, specify the responsibilities and examination and approval authority in sales, delivery and collection, carry out sales activities in accordance with the prescribed authority and procedures, conduct regular inspection and analysis of the weak links in the sales process, and take effective control measures, so as to ensure the achievement of sales targets.

   第四条 企业应当结合实际情况，全面梳理销售业务流程，完善销售业务相关管理制度，确定适当的销售政策和策略，明确销售、发货、收款等环节的职责和审批权限，按照规定的权限和程序办理销售业务，定期检查分析销售过程中的薄弱环节，采取有效控制措施，确保实现销售目标。

Chapter 2: Sales

  第二章 销 售

 Article 5  An enterprise shall strengthen market research, determine the pricing mechanism and credit forms in a reasonable manner, promptly adjust sales strategies according to market changes, and make flexible use of discounts, sales allowances, credit sales, commissioned sales, advertising and other marketing strategies and approaches to help itself achieve the sales target and continuously expand its market share.

The enterprise shall improve its client credit files, pay attention to changes in the credit standings of important clients, and take effective measures to guard against credit risks.

The enterprise shall establish a rigorous credit guarantee system for overseas clients and newly developed clients.

   第五条 企业应当加强市场调查，合理确定定价机制和信用方式，根据市场变化及时调整销售策略，灵活运用销售折扣、销售折让、信用销售、代销和广告宣传等多种策略和营销方式，促进销售目标实现，不断提高市场占有率。

  企业应当健全客户信用档案，关注重要客户资信变动情况，采取有效措施，防范信用风险。

  企业对于境外客户和新开发客户，应当建立严格的信用保证制度。

 Article 6  Prior to concluding a sales contract, an enterprise shall conduct business discussion, consultation or negotiation with the prospect, focusing on the credit standing, sales pricing, settlement methods and other relevant information of the prospect.

Major sales negotiations shall be attended by professionals in finance, accounting, legal and other fields, and a complete written record shall be formed.

A sales contract shall specify the rights and obligations of both parties, and the examination and approval personnel shall carefully review the draft sales contract. A legal counsel or expert shall be consulted for a material sales contract.

   第六条 企业在销售合同订立前，应当与客户进行业务洽谈、磋商或谈判，关注客户信用状况、销售定价、结算方式等相关内容。

  重大的销售业务谈判应当吸收财会、法律等专业人员参加，并形成完整的书面记录。

  销售合同应当明确双方的权利和义务，审批人员应当对销售合同草案进行严格审核。重要的销售合同，应当征询法律顾问或专家的意见。

 Article 7  The sales department of an enterprise shall issue relevant sales notices according to the approved sales contracts. The delivery department and the warehousing department shall review the sales notices, organize delivery in strict accordance with the items listed therein, and ensure the safety delivery of the goods. The enterprise shall strengthen the management of returned items, analyze the reasons for the returns, and properly address the issues in a timely manner.

The enterprise shall issue sales invoices in strict accordance with the provisions on invoice administration. Issuance of false invoices is strictly prohibited.

   第七条 企业销售部门应当按照经批准的销售合同开具相关销售通知。发货和仓储部门应当对销售通知进行审核，严格按照所列项目组织发货，确保货物的安全发运。企业应当加强销售退回管理，分析销售退回原因，及时妥善处理。

  企业应当严格按照发票管理规定开具销售发票。严禁开具虚假发票。

 Article 8  An enterprise shall properly record all links of the sales activities, fill in the corresponding vouchers/certificates, set up sales account books, and register the entire sales process.

   第八条 企业应当做好销售业务各环节的记录，填制相应的凭证，设置销售台账，实行全过程的销售登记制度。

 Article 9  An enterprise shall improve its client service system, enhance and track customer services, uplift customer satisfaction and loyalty, and constantly improve product quality and service level.

   第九条 企业应当完善客户服务制度，加强客户服务和跟踪，提升客户满意度和忠诚度，不断改进产品质量和服务水平。

Chapter 3: Collection

  第三章 收 款

 Article 10  An enterprise shall improve the receivables management system, conduct stringent assessment, and give out rewards and mete out punishments accordingly.

The sales department of the enterprise shall be responsible for receivables collection, and shall properly keep the collection records (including correspondence and phone records). The financial and accounting department shall be responsible for fund settlement, and shall supervise the recovery of the funds.

   第十条 企业应当完善应收款项管理制度，严格考核，实行奖惩。

  销售部门负责应收款项的催收，催收记录（包括往来函电）应妥善保存；财会部门负责办理资金结算并监督款项回收。

 Article 11  An enterprise shall strengthen the management of commercial papers, specify the types of acceptable commercial papers, and rigorously review the authenticity and legality of commercial papers to prevent fraud in this regard.

The enterprise shall pay attention to the acquisition, discount and endorsement of commercial papers, and shall monitor the recovery, and conduct follow-up management of, overdue papers and discounted commercial papers for which the enterprise still bears the risks of collection.

   第十一条 企业应当加强商业票据管理，明确商业票据的受理范围，严格审查商业票据的真实性和合法性，防止票据欺诈。

  企业应当关注商业票据的取得、贴现和背书，对已贴现但仍承担收款风险的票据以及逾期票据，应当进行追索监控和跟踪管理。

 Article 12  An enterprise shall strengthen the control of the accounting system related to sales, delivery and collection, record in detail the clients, sales contracts, sales notices, delivery certificates, commercial papers, collection of payments, etc., and ensure that the accounting records, sales records and warehousing records are consistent with each other upon verification.

The enterprise shall designate persons to verify with the clients the accounts receivable, papers receivable, pre-payments and other current accounts on a regular basis by way of written confirmation, etc.

The enterprise shall strengthen the management of bad debts of accounts receivable. Where the accounts receivables cannot be recovered in whole or in part, the enterprise shall find out the reasons, clarify the responsibilities, and handle the issues in strict compliance with the examination and approval procedures and pursuant to the uniform accounting standards of the State.

   第十二条 企业应当加强对销售、发货、收款业务的会计系统控制，详细记录销售客户、销售合同、销售通知、发运凭证、商业票据、款项收回等情况，确保会计记录、销售记录与仓储记录核对一致。

  企业应当指定专人通过函证等方式，定期与客户核对应收账款、应收票据、预收账款等往来款项。

  企业应当加强应收款项坏账的管理。应收款项全部或部分无法收回的，应当查明原因，明确责任，并严格履行审批程序，按照国家统一的会计准则制度进行处理。