【摘要】 相对于传统企业来说,电子商务企业的财务管理面临着经营风险、信用风险、关联方占用风险、技术风险以及信息安全风险等。而大数据的出现和使用则可以通过决策支持机制、预算提升机制和风险管控机制来有效应对这些风险。因此电商企业需要从数据产生层、数据分析层和数据应用层三个层面来构建基于大数据的财务风险管控体系。为了完成这一体系的构建,政府需要继续完善法律法规并不断加强监管,电商企业需要进一步提升其运营能力,并推动信息化建设,而社会则需要通过反欺诈和征信体系建设来形成以文化为导向的财务风险管理模式。更多还原

【Abstract】 Compared with the traditional enterprises, the financial management of the e-commerce businesses is faced with operating risks, credit risks, related party risks, technical risks and information security risks. The big data can effectively deal with these risks through the decision support mechanism, the budget improving mechanism and the risk control mechanism. Therefore, e-commerce businesses need to build a financial risk control system based on big data at three levels: data generation, data analysis and data application. In order to complete the construction of this system, the government needs to continue to improve laws and regulations and constantly strengthen supervision, the e-commerce businesses need to further improve their operating capacity and promote the information technology, and the society needs to form a culture-oriented financial risk management model through the establishment of an anti-fraud and credit information system.更多还原