摘 要进入 21 世纪之后，世界经济格局出现巨大变化，同时经济迅速发展。在这个多元化发展的社会中，信息技术的出现，改变了基本的生活方式。同时，在网络化时代的快速发展中，互联网、通讯等技术的出现，提高了信息传输速度。信息量的增加，使得交互性优势进一步凸显。科学技术给人们带来根本性变革同时，更进一步导致机遇、挑战的出现。伴随着科学技术的进步，电子商务近年来发展迅猛，逐渐渗透到企业的各个业务领域，对企业的经营、管理产生极大的影响。电子商务为消费者构建了全新的服务平台，这一网络平台的建立，能为消费者提供服务、提供商品。网络平台构建中，营销方式的建立，实现了企业与企业间、消费者与企业间的联系，建立了个人消费模式。因此，基于这一背景，就需要对企业内部控制问题进行研究。本文在文献综述的基础上，利用文献资料搜集法、对比分析法，对电商环境下 SN 公司内部控制的现状、特点进行分析，对其中的问题进行研究、探讨，并尝试根据内部控制的要素、结构等对相关问题提出一些建议和对策。关键词：电子商务；企业发展；内部控制；内部管理；ABSTRACTIn the 21st century, the world economic landscape has changed dramatically, while the economy has grown rapidly. In this diversified society, the emergence of information technology has changed the basic way of life. At the same time, in the rapid development of the networked age, the emergence of technology such as Internet and communication increased the speed of information transmission. The increased amount of information makes the interactive advantage more prominent.Science and technology bring about fundamental changes in people, and they also bring about opportunities and challenges. Along with the progress of science and technology, developing rapidly in recent years, e-commerce gradually infiltrated every business enterprise, have great impact to enterprise's operation and management. E-commerce has built a new service platform for consumers. This platform is built to provide services and provide goods for consumers. In t...
