会计财务管理专业 电商企业的内部控制与风险管理 —以苏宁易购为例

I电商企业的内部控制与风险管理--以苏宁易购为例摘 要互联网的快速发展带动了电子商业的发展。由于网络数据的高效传播，使传统的线下经营企业改变自己的经营方式，迎合市场的变化。我国电子商务经营模式传统企业有所不同，有着各自不同的特点。基于这些特点，改变了电商企业的内部控制要素，同时也改变内部控制体系。本文以内部控制的基本概述、风险管理的理论概述，结合现如今电商企业的发展特点，电子商务经营管理模式的内部控制以及风险的规避和管理等方面进行了探讨，并以电子商务企业的杰出企业--苏宁易购为代表，对其内部控制的现状、内部控制存在的主要问题进行了简单的分析概述，以及在风险管理的问题下，对苏宁易购的内部控制问题提出了优化，帮助企业更好的进行风险管理。关键词：电子商务；内部控制；风险管理；苏宁易购IIInternal Control And Risk Management Of E-commerce Enterprises--Take Suning E-commerce As An ExampleAbstractThe rapid development of the Internet has led to the development of e-commerce, the efficient dissemination of network data, so that the traditional offline business enterprises change their business methods to meet the changes of the market. The development of e-commerce in China is on the rise. Compared with traditional enterprises, e-commerce has different characteristics. Based on these characteristics, the change of internal control elements of e-commerce enterprises also changes the internal control system.In this paper, the basic overview of internal control, the theoretical overview of risk management, combined with the current development characteristics of e-commerce enterprises, the internal control of e-commerce business management mode, as well as the risk avoidance and management are discussed, and the outstanding representative of e-commerce enterprises, Suning e-buy, the status of internal control, the main problems of internal control are discussed A brief overview of the analysis. And under the problem of risk m...