电子商务企业财务风险探究——以京东集团为例.docxVIP

PAGE 16 摘 要 在如今互联网的大环境下，电子商务的发展为社会经济带来了巨大的收益，人们的工作和生活方式也越来越离不开互联网技术，电子商务行业的发展也带动了传统行业的创新与变革，而电商的快速发展也使得这些企业处于激烈的竞争中。与此同时，由于电子商务本身存在的特殊性，企业存在的财务风险与传统企业要有着很大的差别，传统的财务风险管理理论已经不能赶上电商企业的发展，财务风险的存在会严重影响企业的发展，因此，企业要重视财务风险管理水平的提升。本文采用案例分析法，以京东集团为例，以财务风险理论为基础，重点分析了京东2014-2018年财务报表中的重要数据，并且将主要财务指标与行业内其他两家龙头企业进行对比，研究京东集团存在的主要财务分险，指出其风险存在的原因，并结合电子商务行业的特性提出一些相应的改进建议，也为其他企业提供一定的借鉴。 关键词：电子商务企业；财务风险；京东集团 Abstract In todays Internet environment, the development of e-commerce has brought great benefits to the social economy, peoples work and life style is increasingly inseparable from the Internet technology, the development of e-commerce industry has also led to the innovation and transformation of traditional industries, and the rapid development of electric operators has made these enterprises in a fierce competition. At the same time, because of the particularity of electronic commerce itself, the financial risk existing in enterprises is very different from that of traditional enterprises, and the traditional financial risk management theory cannot catch up with the development of e-commerce enterprises, the existence of financial risk will seriously affect the development of enterprises, therefore, enterprises should pay attention to the improvement of financial risk management level. Using the method of case analysis, taking Jingdong group as an example, based on the theory of financial risk, this paper focuses on the analysis of the important data in the 2014-2018 financial statements of Jingdong, and compares the main financial indicators with the other two leading enterprises in the industry, studies the main financial risks existing in the Jingdong group, and points out the reasons for their existence, And combined with the characteristics of e-commerce industry to put forward some corresponding suggestions for improvement, but also for other enterprises to provide a certain reference. Keywords: E-commerce enterprise; financial risk; Jingdong Group 目 录 TOC \o 1-4