会计学 我国电子商务企业的内部控制研究-以京东为例.docxVIP

PAGE PAGE 22 摘要 随着大数据时代的到来，互联网信息的发展十分迅速，中国许多的资本变涌入到了电子商务这个新兴的行业中来，使得近些年来电子商务以十分迅猛的势头发展壮大，但是与传统的中国企业相比较，电子商务企业不论是在它的盈利结构还是日常经营管理还是监督体系都与其他企业有较大的差距，因此电子商务企业的内部控制环境与体系也不能完全与传统的理论相适宜。 本文首先表明了我国传统企业的现状-他们为中国经济做出了巨大的贡献，随后简要的描述了内部控制从出现到至今为止的六大发展历程与基本理论概念，但是在电子商务大环境下的今天内部控制的五要素随之出现了变化，并且当下网络的不安全与对物流的难监管性更加突出了建立完善的内部控制度的重要性，本文以京东这个国内最大的民营电子商务B2C企业为例，从商品采购、存货管理、物流三方面分析京东的内控制度，找出它的先进内控制度与不足之处。随后在吸取京东内控优缺点的基础上站在广大的普通电子商务企业层面上提出普适性的建议，对他们构建适合于企业自身的内部管理体系有着一定的帮助。 关键词：电子商务，内部控制，京东 Abstract With the developing of internet,nowadays we have entered into a age called “big data time”. Many capitals in China have entered the emerging industry of e-commerce. In recent years, e-commerce has grown rapidly with great momentum, but after all, electronic Business enterprises are different from traditional enterprises. Whether it is profit model, daily operation management or supervision system has a big gap with other enterprises, the internal control environment and system of e-commerce enterprises cannot be completely compatible with traditional theories. This article first illustrates the importance of enterprise because they have promoted Chinese economy. Then briefly described the history of internal control. But in the context of e-commerce today, the five elements of internal control have changed, and the current network insecurity and the difficult supervision of logistics have highlighted the importance of establishing a sound internal control system. This article takes Jingdong, the largest private e-commerce B2C in China，as an example, the enterprise analyzes Jingdongs internal control system from the aspects of procurement, inventory and logistics,then finds out its advanced internal control system and inadequacies. Then, based on the advantages and disadvantages of Jingdong internal control, we put forward the general recommendations on the level of ordinary e-commerce enterprises, and they have certain help to build their own internal management system. Keywords: e-commer