支付宝第三方支付平台风险评估体系研究

发布时间：2018-01-11 02:22

本文关键词：支付宝第三方支付平台风险评估体系研究　出处：《青岛大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着互联网全面化覆盖以及IT技术革新与迅速发展,第三方支付平台随之出现,其作用就是给消费者与支付服务构建连接关系,对此,如何保证该连接关系的安全稳定成为了第三方支付行业能够稳定发展的重中之重。随着科学技术的进步,第三方支付由于不受时间、空间的限制,服务功能和领域较为全面,因此受到广泛关注并迅速发展。但第三方支付平台为企业带来良好的交易服务平台的同时,也无形之中增加了许多风险因素。另外,部分互联网企业由于风险管控认知度不足,没有有效采取风险规避措施,导致企业在发生风险时出现巨大经济损失,甚至于企业无法维持经营最终倒闭。而支付宝公司作为全球最大的第三方支付平台,其完善的内部控制体系对与第三方支付行业企业内部管理具有极大指导意义。本文在概念界定的基础上,运用两个理论——信息不对称理论和内部控制理论,首先对支付宝公司展开运营模式的分析,了解其所属的内外部环境,突破单纯宏观层面的探讨,进而分析支付宝公司自身所面临的资金层面、流动性层面等六大风险。其次,依据风险评估体系的构建原则——系统性原则、科学性原则、综合性原则、实用性原则,构建支付宝公司风险评估体系的研究。最后,针对支付宝所面临的风险,从内部控制的角度提出风险防控的对策。增强支付宝公司的风险管理意识,研究分析支付宝公司风险控制的不足,建立风险评估体系,并采取对应措施,防范和规避各种风险才能让支付宝公司乃至更多的第三方支付平台获得更好的发展机会与空间。本文运用案例分析法、层次分析法结合着专家打分法,对支付宝公司的风险评估过程及其结果进行具体的案例分析。合理规避支付宝公司的风险,有助于促进企业的长久发展,对其他第三方支付平台企业有一定参考意义。
[Abstract]:With the comprehensive coverage of the Internet and the rapid development and innovation of IT technology, third-party payment platforms have emerged. The role of third-party payment platforms is to build a connection between consumers and payment services. How to ensure the safety and stability of the connection has become the most important thing for the third party payment industry to develop stably. With the progress of science and technology, the third party payment is not limited by time and space. The service function and the domain is relatively comprehensive, therefore receives the widespread concern and the rapid development. But the third-party payment platform brings the good transaction service platform for the enterprise, but also adds many risk factors in the invisible. Because of the lack of awareness of risk management and control, some Internet enterprises do not take effective measures to avoid risks, resulting in huge economic losses when the risks occur. Even companies can't sustain their operations and eventually fail. Alipay is the world's largest third-party payment platform. Its perfect internal control system is of great guiding significance to the internal management of the third-party payment industry enterprises. Based on the definition of the concept, this paper applies two theories-information asymmetry theory and internal control theory. First of all, to analyze the operating mode of Alipay Company, understand its internal and external environment, break through the discussion of pure macro level, and then analyze the fund level faced by Alipay Company itself. Secondly, according to the risk assessment system construction principle-systematic principle, scientific principle, comprehensive principle, practical principle. Finally, in view of the risk faced by Alipay, from the perspective of internal control, put forward the countermeasures of risk prevention and control, and enhance the awareness of risk management of Alipay Company. Research and analysis of Alipay company risk control deficiencies, establish a risk assessment system, and take corresponding measures. In order to prevent and avoid all kinds of risks, Alipay Company and even more third-party payment platform can obtain better development opportunities and space. This paper uses case analysis method, AHP method combined with expert scoring method. The risk assessment process of Alipay Company and its results are analyzed in specific cases. Reasonable evasion of the risk of Alipay Company will help to promote the long-term development of the enterprise. Other third-party payment platform enterprises have a certain reference significance.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F832.2

【参考文献】