电商企业的风险管理研究

电商企业的风险管理研究

重庆工商大学会计学年级姓名指导教师

摘要

近些年来，电子商务不断的发展给人们的生活带来很多方便，它已经成为一种信息时代国际通行的商务模式。在这个社会快速发展的年代，电子商务企业作为一种引领经济领域发生巨大变革的的企业，已经如雨后春笋一样越来越多。但是在这个企业模式给我们带来巨大经济效益的同时，他同样存在很大的风险，比如经常需要巨大的变更、操作技术复杂和更新快等等。

本文正是在这种时代背景下开始深入思考电子商务企业的价值理论和评估方法的相关问题。首先对电子商务企业和风险投资价值相关理论、国内外风险投资价值研究和电子商务企业风险投资价值评价方法进行综述。在借鉴已有成果和我国电子商务企业投资实践的基础上，构建了基于电子商务企业的价值评估体系。该评估体系主要从构建一系列宏观和微观的评估指标入手，包括建立风险投资价值评估体系和电商企业的风险投资价值检验模型，达到综合评价电商企业的风险性和成长性，为风险投资进行风险评价和预期收益评价的目的。

关键词：电子商务；电子商务企业；电子商务风险管理

ABSTRACT

In recent years, the development of electronic commerce constantly bring many convenience to people's life, it has become an information era internationally accepted business model. In this era of rapid social development, the electronic commerce enterprise as a kind of lead a big change in the economic field of enterprises, as more and more already have mushroomed. But in this business model brings huge economic benefits at the same time, he also has great risks, such as often need huge change, the operation technology of complex and updates fast, and so on.

In this paper, it is under the background of The Times, began to think deeply about the electronic commerce enterprise value theory and evaluation method of related problems. First of e-commerce enterprises and risk investment value related theory, risk investment value research at home and abroad, and electronic commerce enterprise risk investment value evaluation methods were summarized. In reference to previous research and based on the practice of China's e-commerce business investment, based on electronic commerce enterprise value assessment system is constructed. The evaluation system is mainly from the build the evaluation index of a series of macroscopic and microscopic, including establishing risk investment value evaluation system and electric business enterprise risk investment value of the test model, to achieve the comprehensive evaluation of the electric business enterprise risk and growth, for risk investment for the purpose of the evaluation of risk and expected return.

Key words: electronic commerce; Electronic business enterprise; Electronic commerce risk management

目录

一、电子商务风险管理的相关含义 (4)

1．电子商务 (4)

2.企业风险管理 (4)

3.电子商务企业风险管理 (4)

二、电商企业的风险管理识别 (4)

1. 风险识别 (4)

2. 风险分析 (5)

3. 风险应对（风险控制） (5)

4. 风险监控 (5)

三、电子商务风险管理的特征 (5)

1. 完整性 (6)

2．保密性 (6)

3. 可用性 (6)

4. 电子商务风险管理的特点 (6)

（1）风险和风险管理意识单薄的 (6)

（2）风险控制容易，风险管理水平差 (6)

（3）风险后果严重，风险管理意义重大 (7)

四、电商企业的风险分析 (7)

1. 信用风险 (7)

2. 市场业务风险 (8)

3．法律风险 (8)

4．网络犯罪风险 (8)

5. 电子商务技术风险 (8)

6. 财政金融风险 (8)

五、电商企业的风险控制策略 (9)

1. 电商企业内控中存在的问题及对企业价值的影响 (9)

2. 企业层面的风险管理策略 (9)

3. 行业层面的风险管理策略 (10)

4. 社会层面的风险管理策略 (10)

六、亚马逊案例研究 (11)

结束语 (13)

参考文献 (14)

致谢 (14)