The analysis of the internal control of E-commerce enterprises

Xu Wenqiang, Tang Jianxin
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Abstract

This study analyzes the internal control of electronic commerce enterprises in China. At first, the paper reveals some problems on the internal control of these enterprises such as the bad conditions, lacking risk management, the unsound supervision system and so on. And then, this paper suggests that e-commerce enterprises should improve corporation governance, actively evaluate operating risks and financial risks, and better the supervision system of the internal control.
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电子商务企业内部控制分析
本研究对中国电子商务企业的内部控制进行了分析。本文首先揭示了中小企业内部控制状况不佳、风险管理缺失、监管体系不健全等问题。建议电子商务企业应完善公司治理,积极评价经营风险和财务风险,完善内部控制监管体系。
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