电商零售企业数字化转型的风险防控机制研究

Research on the Risk Prevention and Control Mechanisms for the Digital Transformation of E-Commerce Retail Enterprises

摘要: 在数字经济全面渗透、电商零售高速发展的背景下，电商零售企业正经历以全域渠道融合、供应链数字化、运营智能化、流量运营精细化为特征的深度转型。数字化在提升运营效率、拓宽消费场景、强化用户运营的同时，也带来了投资决策失当、流量成本高企、资金运营紧张、平台结算风险上升及数据合规风险加剧等新型财务风险。文章以电商零售为研究场景，基于风险管理理论、内部控制理论与财务韧性理论，系统识别电商零售数字化进程中面临的投资风险、筹资风险、营运资金风险、流量与履约成本管控风险、平台结算与收益波动风险、数据合规财务风险，并深入剖析风险成因与传导路径，构建“识别–评估–预警–防控–优化”五位一体的财务风险防控机制，最后从策略、制度、技术、组织、文化层面提出保障措施，为电商零售企业稳健推进数字化转型、防范财务危机提供理论参考与实践路径。

Abstract: Against the backdrop of the digital economy’s pervasive influence and the rapid growth of e-commerce retail, e-commerce retail enterprises are undergoing a profound transformation of omnichannel integration, supply chain digitization, operational intelligence, and traffic operation refinement. While improving operational efficiency, broadening consumption scenarios, and strengthening user operations, digitalization also brings new financial risks such as poor investment decisions, high traffic costs, tight capital operations, rising platform settlement risks, and increased data compliance risks. This article takes e-commerce retail as the research scenario. Based on risk management theory, internal control theory and financial resilience theory, it systematically identifies investment risks, financing risks, working capital risks, traffic and fulfillment cost control risks, platform settlement and revenue fluctuation risks, and data compliance financial risks faced in the digitalization process of e-commerce retail, and deeply analyzes the cause and transmission path of risk, builds a five-in-one financial risk prevention and control mechanism of “identification - evaluation - early warning - prevention and control - optimization”, and finally puts forward safeguard measures from the strategic, institutional, technical, organizational and cultural levels, providing theoretical reference and practical pathways for e-commerce retail enterprises to steadily advance digital transformation and prevent financial crises.