直播电商模式下企业销售与收款循环内部控制风险研究

Research on Internal Control Risks in the Sales and Collection Cycle of Enterprises under the Live Streaming E-Commerce Model

摘要: 直播电商行业的快速崛起重塑了企业的销售渠道，在为企业带来巨大商机的同时，也使得企业传统的销售与收款循环内部控制面临着一定的挑战。为了提高企业的销售与收款循环内部控制能力，文章梳理了企业销售与收款循环从商品准备、直播销售、订单处理到收款结算的流程，分析了其中在选品质量、直播合规、订单审核及售后退费等方面的风险点，并提出建立严格商品审核机制、强化全过程合规管理、升级订单处理系统以及构建标准化退费流程等解决方案。希望能够为相关企业完善内部控制体系、提升风险管理水平以及保障资产安全提供参考。

Abstract: The rapid rise of the live-streaming e-commerce industry has reshaped corporate sales channels, bringing significant business opportunities while also posing challenges to traditional internal controls in the sales and collections cycle. To enhance corporate internal controls in this cycle, the article outlines the process from product preparation, live-streaming sales, order processing, to payment settlement. It analyzes risk points in product selection quality, live-streaming compliance, order review, and post-sales refunds, proposing solutions such as establishing a strict product review mechanism, strengthening compliance management across the entire process, upgrading order processing systems, and implementing standardized refund procedures. The aim is to provide references for related enterprises to improve internal control systems, enhance risk management, and safeguard asset security.