新零售背景下零售业内部控制问题研究以沃尔玛为例

Research on Internal Control of Retail Industry under the Background of New Retail——Taking Wal-Mart as an Example

目前,加强内部控制是所有企业需要共同攻克的难题,而在当前新零售背景下直面消费者和市场的零售企业更加应当强化对内部控制的把控来应对千变万化的市场风险。对于外来品牌沃尔玛而言,规范内部控制制度对于能否实施全球化战略无比重要。本论文以新零售背景下沃尔玛的全球化发展为例,从内部控制COBIT框架的五个部分出发,探究沃尔玛中国化的不足之处,同时提出改进意见。

At present, strengthening internal control is a difficult problem for all enterprises to overcome. In the current new retail background, retailers facing consumers and markets should strengthen their control over internal control to cope with ever-changing market risks. For the foreign brand Wal-Mart, standardizing the internal control system is extremely important for the implementation of the globalization strategy. Taking the global development of Wal-Mart in the new retail background as an example, this paper starts from the five parts of the internal control COBIT framework, explores the inadequacies of Wal-Mart's Chineseization, and proposes improvements.