毕业论文答辩评语
三、答辩委员会评语： 四、毕业论文成绩： 专业答辩组负责人签字： 年 月 日 五、答辩委员会主任单位： （签章） 答辩委员会主任职称： 答辩委员会主任签字： 年 月 日 哈尔滨商业大学本科毕业论文
摘 要
近年来随着快递行业的兴盛以及互联网的发展，电子商务行业的行业价值激增，各种电子商务企业也如雨后春笋一般不断涌现出来。然而，随着电子商务环境的发展，企业的组织结构受到IT的影响，经营模式、财务管理等方面也在悄然的发生着变化。人在整个商务活动中的影响逐步弱化，可控性不断减弱，企业必须对自身的财务风险控制系统进行适时地调整，建立起适宜当前环境下的财务风险系统，才能维持自身的生存，在竞争激烈的电子商务行业中不断向前发展。
财务风险作为一种危机信号，对企业的生存和发展起着至关重要的作用。同时财务风险又是客观存在的，是企业在财务管理过程中所面临的无法忽视的现实问题，只可以对财务风险进行降低，而并不能对财务风险进行完全消灭。任何企业，忽视对财务风险的管理控制终将导致不可预期的后果。本文从电子商务对企业财务风险管理控制的影响、以及财务风险成因分析，继而提出加强电子商务企业财务风险管理控制的措施，并用案例分析来进行佐证，综合来对电子商务企业财务风险管理控制进行研究。
关键词：电子商务；财务风险；财务管理；
I
哈尔滨商业大学本科毕业论文
Abstract
In recent years, with the prosperity of the express industry and the development of the Internet, e-commerce industry, the value of the industry surge, a variety of e-commerce enterprises are also mushrooming constantly emerging. However, with the development of e-commerce environment, the organizational structure of enterprises affected by IT, business model, financial management and other aspects are quietly changing. The impact of people in the whole business activities gradually weakened, controllable weakened, enterprises must be their own financial risk control system to adjust in a timely manner to establish a suitable environment for the current financial risk system in order to maintain their own survival, in the competition Intense e-commerce industry continues to move forward.
Financial risk as a crisis signal, the survival and development of enterprises plays a vital role. At the same time, financial risk is an objective reality. It is a realistic problem that enterprises can not ignore in the process of financial management. Only financial risk can be reduced, and financial risk can not be completely eliminated. Any business, ignoring the management of financial risk control will eventually lead to unpredictable consequences. Based on the analysis of the impact of e-commerce on corporate financial risk management and the analysis of the causes of financial risks, this paper puts forward some measures to strengthen the financial risk management control of e-commerce enterprises, and uses the case analysis to carry out the evidence to integrate the financial risk management and control of e-commerce enterprises the study.
Keywords: E-commerce;Financial risk; Financial Management
II
哈尔滨商业大学本科毕业论文
目 录
摘 要 .................................................................................................................................... I Abstract ................................................................................................................................. II 1绪 论 ................................................................................................................................ 1
1.1研究背景 ................................................................................................................. 1 1.2研究目的及意义 ..................................................................................................... 1 1.2.1研究目的 ........................................................................................................ 1 1.2.2研究意义 ........................................................................................................ 2 1.3国内外研究现状 ..................................................................................................... 2 1.3.1国外研究现状 ................................................................................................ 3 1.3.2国内研究现状 ................................................................................................ 2 1.4研究的内容及方法 ................................................................................................. 3 1.4.1研究内容 ........................................................................................................ 3 1.4.2研究方法 ........................................................................................................ 4
2 电子商务企业财务风险管理控制相关理论概述 ........................................................... 5
2.1电子商务含义界定及财务风险内涵 ..................................................................... 5 2.1.1电子商务行业特征 ........................................................................................ 5 2.1.2财务风险内涵 ................................................................................................ 5 2.2财务风险管理及控制内涵 ..................................................................................... 6 2.2.1财务风险管理内涵 ........................................................................................ 6 2.2.2财务风险控制内涵 ........................................................................................ 6 2.3电子商务对财务风险管理控制的影响 ................................................................. 6 2.3.1改变了企业财务风险管理控制环境 ............................................................ 6 2.3.2改变了企业财务风险管理控制内容 ............................................................ 6 2.3.3改变了企业财务风险管理控制目标 ............................................................ 7
3 电子商务企业财务风险及成因分析 ............................................................................... 8
3.1内部财务风险及成因分析 ..................................................................................... 8 3.1.1因技术问题而导致的财务风险 .................................................................... 8 3.1.2因业务问题而导致的财务风险 .................................................................... 8 3.1.3因管理问题而导致的财务风险 .................................................................... 9 3.1.4因筹资用资问题而导致的财务风险 ............................................................ 9 3.2外部财务风险及成因分析 ................................................................................... 10
I