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随着消费者购物方式发生改变,电子商务行业的潜力逐渐凸显出来,特别是在近年来,电子商务市场的年消费额成倍增长,带动电子商务市场迅速发展。电子商务企业经营品种丰富,价格低廉,提供配送服务,给消费者购物带来便利。以家具销售为主,家居饰品销售为辅的专业家具电子商务企业目前强劲竞争对手还比较少,但是,企业面对电子商务市场日益激烈的竞争局面,如何在市场中扩大市场份额,提高企业实力和品牌知名度,是企业管理者及各主管部门需要考虑的重要战略问题。本文结合笔者多年的从业经验,从电子商务行业的供应链流程完善的角度,分析现有流程能力,并分别对采购稽核、流程监控、销售回款督查等活动的内控管理进行探讨,提出电子商务企业加强内控管理的具体措施及对策建议。
With the change in the way consumers shop, the potential of e-commerce industry is gradually highlighted. Especially in recent years, the annual consumption of e-commerce market has doubled, driving the rapid development of e-commerce market. E-commerce companies operating a rich variety, low prices, delivery services, to bring convenience to consumers shopping. Furniture sales, home accessories sales, supplemented by professional furniture E-commerce companies currently have strong competitors are still relatively small, but businesses face the increasingly fierce competition in the e-commerce market, how to expand market share in the market, improve business strength And brand awareness, business managers and various departments need to consider the important strategic issues. Based on many years of experience of the author, this paper analyzes the existing process capabilities from the point of view of improving the supply chain process in e-commerce industry, and discusses the internal control management of procurement audit, process monitoring and sales repayment inspection respectively. Specific measures and countermeasures for commercial enterprises to strengthen internal control management.