A Research On The Evolution Of Internal Control From The Traditional Business Model To The Online-to-Offline (O2O) Business Model

The changes in consumer awareness and consumer attitudes, traditional store sales have been unable to meet people's consumption demand; Electronic commerce has also exposed its inherent defects.The concept of O2 O business model was put forth it has been widely touted. The mission of O2 O business model is Introducing the effectiveness of e-commerce to the offline market who accounted for nearly 90% of total sales.However, according to relevant media statistics, up to now, China has 16 areas on the thousands of Internet companies disappeared. In addition to the investment projects are not recognized by the market and other external factors, one important reason for these companies who has disappeared is their internal mismanagement.The purpose of analyzing the operation mechanism of the O2 O business model is to understand that in the Internet environment the changes in the business and the impact on internal control, etc. To provide a reference for the e-business enterprise that has already implemented or planned to implement the O2 O business model.This paper attempts to analyze the operation mechanism of O2 O business model, and from the five elements of internal control to analyze how suning reformed it's internal control to achieve O2 O. Combined with the analysis of internal control results and case problems of the company to put forward the related proposal. And provide reference to provide reference of the construction of internal control to those who has been implemented or will implement O2 O business enterprise.Through theoretical analysis results we can know, the focus of internal control changes of O2 O transformation is mainly in the organizational structure, human resources, risk control system and internal information and communication etc.