目 录摘 要........................................................................................................................IAbstract.....................................................................................................................II引 言.......................................................................................................................11 销售与收款业务内部控制概述............................................................................31.1 内部控制的含义...........................................................................................31.2 内部控制的要素及目标...............................................................................31.3 销售与收款业务内部控制含义...................................................................31.4 销售与收款业务内部控制目标...................................................................32 苏宁易购销售与收款业务内部控制现状............................................................52.1 销售与收款内部控制环境现状...................................................................52.2 销售与收款风险评估现状...........................................................................52.3 销售与收款控制活动现状...........................................................................62.4 销售与收款信息与沟通现状.......................................................................72.5 销售与收款内部监督现状...........................................................................83 苏宁易购销售与收款业务内部控制存在的问题................................................93.1 缺乏有效的控制环境...................................................................................93.2 风险评估制度不健全，企业风险管理意识薄弱.......................................93.3 发货审批不严格，缺乏货款催收控制制度...............................................93.4 外部信息交流不及时，内部信息沟通制度不健全.................................103.5 缺少监督效果评价机制.......
