摘 要

21世纪以来，世界见证了信息技术领域的一场革命，计算机和网络技术的普及，使得企业的工作得以电子化，同时，电子商务这一商业运营模式也被越来越多的人关注，企业之间通过互联网进行信息的互换、商业之间的沟通，并利用在线电子支付工具直接进行商品或者服务的交易。近几年里，电子商务行业越来越为完善，行业价值不断扩大，开展电子商务的企业也越来越多。虽然电子商务已经成为了商务活动中不可缺少的一个因素，但是目前与电子商务企业相关的法规、政策尚不完善，尤其是在财务处理方面，对电子商务环境下的会计确认研究相对较少，目前也没有出台相应的会计准则和政策法规。企业在进行商业活动时，在财务管理方面，核算依据和核算手段并没有统一的标准。在从事电子商务活动时，企业可能会遇到各种意想不到的风险，因此，企业的财务处理系统必须要做出及时的调整。本文以电子商务与传统商务的区别为理论依据，结合阿里巴巴旗下的淘宝商城和支付宝这一实例，对电子商务企业可能遇到的财务风险进行分析，并针对这些问题提出相应的改善措施，建立相对完善的财务风险控制系统，从而帮助电子商务企业提升财务风险控制能力，保障电子商务企业经营活动的正常进行。

关键词：电子商务；财务管理；风险分析；监控预警

Abstract

Since the 21st century, the world has witnessed a revolution in the field of information technology, the popularization of computer and network technology, making enterprises be electronization. At the same time, electronic commerce, a business model that more and more people draw attention to it, they use Internet for information exchange and businesses communication between enterprises, and then use the online electronic payment tool directly to trade goods or services. In recent years, the electronic commerce industry is getting more and more complete; value industry continues to expand, to carry out e-commerce enterprises more. Although electronic business has become an indispensable factor in business activities, but for now the related laws and regulations and the policy of E-commerce enterprise are still not perfect, especially in the aspect of financial transaction, of relatively few studies confirm research of the accounting under the environment of e-commerce, there is no introduction of appropriate accounting standards and policies and regulations for now. The enterprises in the business activities, in the aspect of financial management, accounting basis and accounting methods are not have a unified standard. Engaged in activities of e-commerce, enterprises may encounter various unexpected risks, therefore, financial management system of enterprises must make timely adjustments. The difference between e-commerce and traditional commerce as the theoretical basis, combined with the Alibaba's Taobao mall and Alipay as an example, to analysis the financial risk that E-commerce enterprises are likely to encounter, and aiming at to put forward corresponding improvement measures to those problems, and establish a relatively perfect financial risk control system to help e-commerce enterprises enhance the ability to control financial risk, ensuring the electronic commerce business activities on the rails.

Key Words: Electronic commerce；Financial management；Risk analysis；Monitoring and warning

目 录

第1章 绪论 1

1.1 研究的目的与意义 1

1.2 国内外研究现状 2

1.3 研究内容及方法 3

第2章 电子商务企业与传统企业的比较 4

2.1 传统企业运作模式 4

2.2 电子商务企业运作模式 4

2.3 电子商务企业财务活动的特点 5

第3章 电子商务企业财务风险分析——以阿里巴巴为例 8

3.1 淘宝网和支付宝经营概况 8

3.2 财务风险分析 8

第4章 建立健全电子商务环境下企业财务风险控制体系 11

4.1 开辟新的筹资用资渠道 11

4.2 商家及买家信用等级考评制度 12

4.3 建立预算管理系统 12

4.4 财务风险监控预警 12

结束语 14

参考文献 15

致谢 16