Case Study On Internal Control Of Main Processes Of Suning Under E-commerce Mode

The booming of Internet information technology and market has spawned e-commerce and,to some extent,changed the management model and business philosophy of a company.In China,the development of e-commerce is still in the ascendant stage,and more and more enterprises are actively transforming into e-commerce.However,compared with the traditional model,the e-commerce model has new characteristics,and these characteristics have caused changes in the internal control elements of e-commerce enterprises.Changes in internal control factors will inevitably lead to changes in internal control strategies.This paper discusses the theory of internal control under the e-commerce mode from several aspects: the basic theory of internal control,the development of e-commerce and the characteristics of e-commerce,the changes of internal control elements and the problems of internal control under e-commerce mode.This paper explores the e-commerce representative Suning's internal control of its main activities and evaluates its internal control.Finally,it proposes the improvement measures for the defects of Suning's internal control.Taking Suning as an example,this paper first analyses the organization structure,information management system and basic financial status of Suning,and then analyses the main process in internal control of Suning,specifically from Suning's management information system and main activities such as inventory process,sales process,human resources process,followed by the company's advantages in terms of success and bottlenecks in internal control,once again combined with the characteristics of the e-commerce model to analyse,to improve the internal control of Suning's defects,to help enterprises enhance the effectiveness of internal control,create wealth,achieve the value of the company,and provide guarantee for the sustainable development of the company.At present,in China,e-commerce enterprises have a large degree of homogenization.Suning is a leader in the industry which has a certain representativeness.Combined with the above internal control problems,an improving plan for internal control is proposed.It is hoped that these improving solutions can help Suning improve theinternal control system and play a positive role in its development.At the same time,it provides experience and suggestions for internal control of the same type of e-commerce enterprise.