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电子商务背景下物流企业内部控制研究

Research on Internal Control of Logistics Enterprises under the Background of E-commerce
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摘要 随着我国国民经济迅速发展,人们的生活水平得到了提高,直接带动了电子商务的繁荣发展。而电商行业的崛起进一步促进了我国物流产业的发展与进步。尤其是近几年,直播平台如抖音、快手等迅速兴起,线上直播购物几乎火遍全国,带动了电子商务快速增长,也直接促进了物流企业的快速发展。在这一背景下,物流企业同时面临着机遇与挑战,并逐渐暴露出了许多问题。因此,文中在电子商务的背景下以物流企业内部控制现状问题为导向,分析物流企业如何通过加强内部控制来应对面临的问题与风险。 With the rapid development of China s national economy,people s living standards have been improved,which directly promotes the prosperity and development of e-commerce.The rise of e-commerce industry further brings the development and progress in China s logistics field.Douyin,Kuaishou and other live broadcast platforms have been rapidly rising in recent years.Online shopping is quite popular in China,which has led to the rapid growth of e-commerce,and also directly promotes the rapid development of logistics enterprises.In this context,the opportunities and challenges of logistics enterprises coexist,and many problems is gradually exposed.Therefore,based on the current situation of internal control of logistics enterprises under the background of e-commerce,this paper analyzes how logistics enterprises deal with the problems and risks by strengthening internal control.
作者 邓晨 许文强 DENG Chen;XU Wen-qiang(College of Economics and Management,Zhejiang University of Technology,Hangzhou 310005;College of Marxism,Jiangxi Science and Technology Normal University,Nanchang 330038,China)
出处 《物流工程与管理》 2021年第11期92-94,共3页 Logistics Engineering and Management
关键词 物流企业 内部控制 现状 对策 logistics enterprises internal control present situation countermeasure
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