企业内控风险管理研究——以中国邮政直播电商为例

Research on Enterprise Internal Control Risk Management—Taking China Post Live E-Commerce as an Example

摘要: 内控风险是企业在发展过程中的重要影响因素，轻则导致企业经营成本增加，影响企业经济效益，重则引起企业合规问题，甚至引发法律纠纷。为了提高企业对内部风险的识别能力，提高企业内控风险管控成效，研究以中国邮政直播电商为案例，分析了其在产品质量、主播行为、售后服务及供应链管理四个关键环节面临的内控风险，并提出了建立质量管理机制、强化主播培训、构建即时售后服务体系以及推进数字化供应链建设等针对性策略。希望通过本研究，能为中国邮政及其他类似企业的直播电商业务稳健发展提供有益的理论参考与实践指引。

Abstract: Internal control risk is an important factor in the development process of enterprises, which may lead to the increase of enterprise operating costs, affect the economic benefits of enterprises, or cause the compliance problems of enterprises, and even cause legal disputes. In order to improve the enterprise’s ability to identify internal risks and improve the effectiveness of enterprise’s internal control risk management and control, taking China Post’s live e-commerce as an example, this paper analyzes the internal control risks faced by it in the four key links of product quality, anchor behavior, after-sales service and supply chain management, and puts forward targeted strategies such as establishing quality management mechanism, strengthening anchor training, building instant after-sales service system and promoting the construction of digital supply chain. It is hoped that this study can provide useful theoretical reference and practical guidance for the steady development of live broadcast e-commerce business of China Post and other similar enterprises.