摘要本文首先介绍了研究背景、意义、研究内容、方法以及本文的创新之处。汇总归纳国内外对于财务管理,尤其是电子商务企业财务管理的发展历程以及各个时期研究人员的重要理论，界定出什么才是本文需要进行研究的电子商务企业。之后，对电子商务企业特征归纳总结并对交易基本流程做了详细阐述。在文章的第四章节对电子商务企业财务管理流程进行了设计，确定流程设计中存在的主客观因素，明确流程设计原则，最后搭建出电子商务企业财务管理流程框架。在本文第五章节创新了电子商务企业财务管理模式。以“SWOT”分析法对电子商务企业财务管理战略环境进行分析。通过专业财会知识加强对电商财会模式的认知，搭建电子商务企业财务管理模式。最后，以阿里巴巴为案例进行研究。通过对该公司的简介，分析阿里财务管理的实施，并把本文设计搭建出的电子商务财务模式套用进阿里，逐一分析其利弊，得出结论。42700

关键词  电子商务  财务管理流程  财务管理模式   阿里巴巴

毕业论文 外 文 摘 要

Title    E-commerce enterprise financial management   A Case Study of Alibaba                          

Abstract

This paper introduces the research background, significance, research content, method and innovation of this paper. Summary summarized at home and abroad, especially for financial management is an important theoretical development process of e-commerce businesses and researchers in different periods of financial management, the need to define what this article is to study e-commerce businesses. Thereafter, the e-business features summarize the basic processes and transactions made in detail. In the fourth section of the article on e-business financial management processes were designed. Determining the existence of objective and subjective factors in the process design, process design principles clear. Finally, set up a framework for e-business financial management processes. In this fifth chapter innovative e-commerce enterprise financial management. In "SWOT" analysis of e-commerce enterprise financial management strategic environmental analysis. Strengthen awareness of the electricity supplier accounting model through professional knowledge of accounting, financial management and building e-commerce business model. Finally, Alibaba case studies. Through the company's profile, analyze the implementation of the financial management of Ali, the paper design and build a financial model applied into e-commerce Ali, one by one to analyze the pros and cons, conclusion.

Keywords  E-Commerce  Financial Management Processes  Financial Management Mode   Alibaba

目   次

1  引言 1

1.1  研究背景及意义 1

1.2  研究思路与方法 2

1.2.1  研究思路 2

1.2.2  研究方法 3

2  文献综述 4

2.1  国外研究综述 4

2.2  国内研究综述 6

3  电子商务企业相关概念 8

3.1  电子商务企业界定 8

3.2  电子商务企业特点 9

3.3  电子商务企业交易基本流程 10

4  电子商务企业财务管理流程设计