会计学 共享经济企业内部控制问题及对策分析.docxVIP

PAGE 16 摘要 共享经济模式作为一个全新的经济模式，它将改变企业的管理模式和体制，这都将使内控的环境、手段以及对象产生一定的变化，对于理论界和实务界来说都是全新的课题。共享经济近年来飞速发展，受到广泛关注，成为越来越多人投资和创业的首要选择。然而，许多狂热的投机者进入这块市场都以失败告终。导致此局面的一个主要因素就是缺乏有效的内部控制机制。 共享经济企业的内部控制与传统企业的内部控制有着根本性的不同，虽然我国内部控制制度也趋于完善，但我国对于内部控制制度的建设局限于传统行业，而尚未有针对共享经济企业的内部控制制度。本文在研究共享经济发展的基础上，从共享经济企业与传统企业内部控制的不同出发，着重于共享经济企业的风险管理，分析发现共享经济企业存在财务战略不明确、信誉体系不完善、监管不当等一系列内部控制问题，并针对这些问题，提出了优化财务战略、加强信用体系建设和营造有利外部环境等建议。 关键词：共享经济；内部控制 Abstract Shared economy model is a new economic model. It will change the administration pattern and system of companies, which will make certain changes in the internal control environment, means and objects, and is a brand-new topic for both theoretical and practical circles. Shared economy has grown fleetly in recent years and has received extensive attention, becoming the first choice for more and more persons to invest and set up their businesses. However, many fanatical speculators failed to enter the market. A significant reason for this situation is the lack of effective internal control. The internal control of enterprises with shared economy is fundamentally different from that of traditional enterprises. Although Chinas internal control system tends to improve, the construction of internal control system in our country still stays at the stage of traditional industries. On the basis of studying the development of shared economy, starting from the difference of internal control between shared economy enterprises and traditional enterprises, this paper focuses on the risk management of shared econmy enterprises and finds out a series of internal control problems in shared economy enterprises, such as unclear financial strategy, imperfect credit system and improper supervision. In view of these problems, this paper puts forward some suggestion, such as the optimization of financial strategy, strengthening the construction of credit system building a good credit system and build favorable external environment. Key words: shared economy; internal contro