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Research On Financial Mode Of China’s E-commerce Enterprises In The Internet Times

Posted on:2015-10-01Degree:MasterType:Thesis
Country:ChinaCandidate:W X LiuFull Text:PDF
GTID:2309330431967239Subject:Accounting
Abstract/Summary:PDF Full Text Request
The reform of information technology to promote the rapid development ofnearly ten years of e-commerce enterprises. With cloud computing, onlinemanagement, electronic payment and mobile Internet management and othernew e-commerce business, e-commerce enterprises operating risk and financialmode has experienced tremendous challenges. Electronic business enterprise notonly to maintain and increase income under the time, more attention should bepaid to the compression cost, adjusting the tax structure, the realization offinancial model breakthrough, in order to maintain the long-term survival ofenterprises. Therefore, how to better update and adapt to the electronic era ofhigh speed development, exploring the long-term financial model is mostsuitable for the development of e-commerce enterprises in recent years, thetheory circle and practice circle topic of concern.On the basis of comparing with Europe and the United States advancede-commerce business philosophy and financial model, this paper analyzes therelated financial network processing methods of e-commerce enterprises,through the theoretical research, data analysis and case summary, sorting out therelevant problems of Chinese e-commerce enterprise financial status, and thefinancial mode of e-commerce enterprise in summary, put forward theimprovement suggestions of financial mode of e-commerce business in China,and according to the basic situation of our country, the overall development ofChina’s e-commerce industry financial management ideas, and then construct thesuitable for local e-commerce enterprises financial model, and finally to ourcountry electronic commerce enterprise’s future financial model development inprospect.In general, our country electronic commerce enterprise’s financial "low cost,high income, tax treatment, efficient, flexible financial regulatory capital flow risk and financial authority centralized" six major characteristics. Financial giveprominence to the characteristics embodied in the information technologydocking, accounting methods, and accounting role in three aspects. In thedocking technology level, enterprises will be the financial activities relate to thepurchase, sales and other business continuously for docking, strengthen microplatform construction investment, expand the strategic cooperation with thelogistics company to obtain more revenue; in the accounting level, based on thecharacteristics of electronic transactions, enterprises usually set financialapplication system with unified, introducing electronic transaction accounts,update the financial control software, report immediately to make theorganization with financial activities have the greatest degree of optimization; inthe accounting role level, financial conflict of parent and subsidiary companiescontinue to change, primary, middle and senior financial personnel functions anddivision of labor is more reasonable, and the use of the continuous developmentof software analysis of the enterprise more flat, not only to optimize thepersonnel allocation, but also save the cost of management.Based on this, to construct suitable for China’s e-commerce industryfinancial mode, can focus from three to improve: for cost control, enterprisesshould decrease the storage cost, transaction cost, transportation cost and the costof implementation. At the same time, the electronic commerce industry marketshare determines the characteristics of development, enterprises should do theinitial investment. In the initial stage for long-term competitive enterprise ready,increase infrastructure platform, and this point in the realization of economies ofscale, will be offset by the marginal cost down. As long as the electroniccommerce project can achieve profit balance point, temporary losses should beallowed, market investment cost should be encouraged, because the futureincome market is considerable. For income, e-commerce enterprises should firstfrom the correct accounting income, sales commission income and income andother income belongs to the electronic commerce enterprise income, not blindlywill total transaction amount as their income. On the one hand, with Alipay,TenPay, easy payment and other three party into the enterprise, the trust levelcontinuously improve, enterprises in the "bank acceptance" mode is moreconvenient to achieve revenue. On the other hand, because the intertemporal profit generally, enterprise business, the classification of manufacturing costs,sales costs and management fees are reasonable allocation. At the same time, theenterprise to the field of financial innovation and reasonable steps, andconstantly develop the overseas market, good customer experience, the front twoor three line to the city gradually shifted, expanded enterprise income range. Fortax planning, enterprise managers should continue to learn about the electroniccommerce industry of new policies and regulations, selecting the reasonable wayof tax control. In general, can be for financial transactions in tax jurisdiction, taxdifference, reduce the corporate tax expenditure maximum.At the same time, according to the development characteristics of industry"business expansion, technology updates frequently and market controlstabilization", should adjust e-commerce financial mode, which produceslong-term positive interaction effect and enterprise development. The age of bigdata based on cloud computing is coming, our country electronic commerceenterprises should develop high-end intelligent operation mode and intelligentfinance mode.
Keywords/Search Tags:Electronic commerce, Online payment, Financial model, Capitalflow
PDF Full Text Request
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