【作者】 陈瑜；

【导师】 杨清香；

【作者基本信息】 华中科技大学 ， 会计硕士（专业学位）， 2017， 硕士

【摘要】 如今互联网技术在全球范围内得到了迅猛的发展和广泛普及,逐渐走入人们生活的各个方面。其不但使人们的消费习惯以及生活习惯发生改变,也对电商企业的运营模式产生了一定的影响,这势必需要辅之以更完善的内部控制。移动互联网时代,一个以通信、网络技术为基础的“移动互联新生态”正在世界范围内迅速成长,但对于电子商务企业的内部控制风险来说,其不但包括了传统电商模式下风险的提升,还包括了由于移动互联网的推动作用所引发的行业阻力,如何最大限度的优化内部控制成为了企业能否顺利发展的决定因素。本文从移动电子商务所具备的灵活、简单、快捷等特点及其同传统电商模式的差异,从而分析和讨论移动电商企业进行内部优化控制的重要性和解决措施。因为电商行业有着较高程度的同质化,因此选取了同样具备这个特征和问题的京东集团作为本文的案例,借助对上述问题的分析和讨论,从而提出普适性较高的措施。移动电商作为近些年新兴的一种运营模式,针对其内部优化控制的相关研究不多,笔者试图借助于对资料的收集、整理和归纳,从而提出能够促使电商企业内部管理更加优化的措施。更多还原

【Abstract】 Nowadays,Internet technology has been developed and popularized all over the world,and it has gradually come into almost every aspect of people’s life.It has changed people’s consumption habits and even lifestyle,and then it has a certain impact on the business model of the electricity supplier enterprises,so in the future,such enterprises should improve their internal management.In the age of Mobile Internet,a "new ecology shaped by mobile Internet " which is based on communication and network technology is rapidly growing around the world.But,the internal control risk of e-commerce business is not just the strengthen of the traditional e-commerce business’ original risk which is create by Internet.The mobile Internet is bringing a new boost force for business,at the same time it is also bringing a new resistance.How to optimize the internal control furthest,dealing with these new resistance is becoming a key factor in the success or failure of business.Based on the characteristics of flexible,simple and fast of mobile internet,this paper contrast the mobile e-commerce and traditional e-commerce business,and then discusses the necessity and the concrete method of the internal control.Due to the high degree of homogeneity of the e-commerce industry,To analyze the existing internal control deficiencies of Jingdong,proposing improvement measures after this analyze.So,the improvement measures and recommendations put forward by these issues are also universal.Mobile e-commerce is a relatively new business model,and the research on the internal control of mobile e-commerce’ optimization is infrequent.This paper attempts to collecting and analyzing first-hand information to make suggestions for the optimization of internal control of mobile e-commerce enterprises.更多还原