M煤炭电子商务公司内部控制研究

发布时间：2018-02-09 11:42

本文关键词： B2B 煤炭电子商务公司内部控制　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：电子商务一般指买卖双方利用现代信息技术和因特网等计算机网络进行的各类商业活动,买卖双方通过无需谋面的方式,即可完成包括货物、服务、知识产权等贸易活动。电子商务随着信息技术的发展越来越对整个社会产生深入的影响。按照参与电子商务交易的主体的不同身份,可将电子商务分为B2C、B2B、B2G、C2G、C2C模式,其中,B2B模式是电子商务模式中份额最大的一种,B2B电子商务公司在降低交易成本、避免重复投资、减少资源浪费等方面发挥着重要作用。B2B电子商务企业多为中小企业,由于信息化程度提高带来控制难度的增加,企业普遍存在风险管理意识较差、风险控制能力偏弱的缺陷,加之目前缺乏针对这一行业的内部控制标准,多数企业未建立起完善的内部控制制度,因此对B2B电子商务平台企业的内部控制研究具有一定的现实意义。本文以M煤炭电子商务公司作为研究案例,首先介绍了公司基本情况,其主要业务有撮合交易、联合采购、煤炭贸易融资。接着对M煤炭电子商务公司在信息管理系统,撮合交易业务、联合采购业务、贸易融资业务方面采取的内部控制制度进行分析,认为M煤炭电子商务公司采取的内部控制制度有其成功之处,但同时也存在着内部控制环境基础较差、信息系统安全性不强,信用评级模型有待更新,驻外办事处销售人员同时批准赊销账期的缺点,最后针对这些问题提供了相应的建议。本文的贡献在于电子商务行业属于近年迅速发展的新兴行业,但目前对电子商务行业内部控制的研究多集中于行业整体存在的问题,对于垂直细分领域电子商务企业的内部控制特点、第三方B2B电子商务企业业务的内控研究较少。本文所选案例M煤炭电子商务公司始创于2003年,总部位于北京,是国内较早从事第三方煤炭现货电子交易的企业,在细分行业内具有一定的代表性。通过对案例的分析,可以为M煤炭电子商务公司及其所在行业的其他企业完善内部控制提供借鉴。
[Abstract]:E-commerce generally refers to all kinds of commercial activities carried out by both buyers and sellers using modern information technology and computer networks such as the Internet. The buyers and sellers can complete goods and services including goods and services by means of no need to meet each other. Along with the development of information technology, electronic commerce has more and more profound influence on the whole society. According to the different identities of the subjects involved in electronic commerce transactions, electronic commerce can be divided into B2CU B2BU B2GN C2GN C2C model. Among them, B2B model is one of the most important e-commerce models. B2B e-commerce companies play an important role in reducing transaction costs, avoiding repeated investment and reducing resource waste. B2B e-commerce enterprises are mostly small and medium-sized enterprises. Due to the increase of information level, the difficulty of control is increased, the risk management consciousness is poor, the risk control ability is weak, and there is a lack of internal control standard for this industry at present. Most enterprises have not established a perfect internal control system, so the research on internal control of B2B e-commerce platform enterprises has certain practical significance. First of all, introduced the company's basic situation, its main business are dealmaking, joint procurement, coal trade financing. Then M coal e-commerce company in information management systems, dealmaking business, joint procurement business, Based on the analysis of the internal control system adopted in the trade financing business, it is concluded that the internal control system adopted by M Coal Electronic Commerce Company has its own success, but at the same time, there is a poor internal control environment, and the security of information system is not strong. The credit rating model needs to be updated, the shortcomings of sales staff in foreign offices to approve credit sales period at the same time, and the corresponding suggestions are provided in the end. The contribution of this paper lies in the fact that e-commerce industry is a newly developed industry in recent years. However, at present, the research on the internal control of e-commerce industry is mostly focused on the problems existing in the whole industry, and for the internal control characteristics of e-commerce enterprises in the vertical subdivision field, There is little research on internal control of third-party B2B e-commerce business. M Coal Electronic Commerce Company was founded in 2003 and headquartered in Beijing. It is an enterprise engaged in the spot electronic trading of third party coal in China. Through the analysis of the case, it can provide reference for M Coal Electronic Commerce Company and other enterprises in the industry to perfect internal control.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F715.5;F426.21

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