Research On The Formation Mechanism Of Chinese E-commerce Enterprises’ Financial Management Mode

The role of e-commerce enterprises in economic development has been widelyrecognized, e-commerce enterprises in the innovation ability training, to improve theperformance of enterprises, to change the industrial structure, promoting employment,improving the level of per capita income and regional economic growth plays anextremely important role. With the research of electronic commerce is increasinglydeepening, research perspective on the electronic commerce enterprise development,enterprise financial management theory traditional enterprises need to update, thetraditional financial management model has been difficult to meet the requirements ofthe times, therefore to explore the E-commerce Context for the survival anddevelopment of enterprises, business management, especially the financialmanagement model for the electronic commerce enterprise it is not only necessary inthe theory, and has its realistic necessity. However, there has been a blank in theresearch of the financial management mode of enterprise electronic commerce.Financial management mode of enterprise is in the enterprise management framework,the organic combination of the design for the realization of corporate strategic goal,the overall goal of financial management system, management, managementpersonnel, labor and other elements of the project. Therefore, the financialmanagement mode of enterprise must fit the environment, modular,renewable,determined by the strategic goal of the enterprise, and react to theenterprise strategic target.This paper analyzes the financial management mode of e-commerce enterpriseand academic theory, starting from the accounting theory, analysis of the logicalstarting point of accounting theory, and analysis of the company’s financial network theory, governance and financial governance theory, the theory of accountinginformation disclosure, the comprehensive budget management,enterpriseperformance evaluation theory, then discussed the electronic commerce andinformation theory. Then to the related literature at home and abroad were reviewed,laid the foundation for later research. After the analysis of the specific enterpriseelectronic commerce, electronic business enterprise and the research scope definition.After the analysis of the process of financial management and the traditionalenterprise financial management process of e-commerce enterprises, determine thecharacteristics of financial management of electronic commerce industry, anddescribes the process of financial management of e-commerce enterprise.This paper discusses part of financial management model of e-commerceenterprises, through the analysis of the financial management mode of e-commerceenterprise dimensions of each sub model, constructs the mechanism model of theeffect of the described model. And on the basis of the financial management mode ofe-commerce enterprise sub modes of interaction and puts forward some hypotheses,then verify the assumption by questionnaire survey and statistical analysis, and drawsthe conclusion of the empirical research.This paper puts forward some problems in current financial management modeof enterprise electronic commerce. On this basis, are constructed according to thefeatures of e-commerce enterprises, suitable for e-business e-commerce enterprisefinancial organization mode, e-commerce enterprise accounting informationdisclosure mode, e-commerce enterprise budget management mode,the electroniccommerce enterprise performance evaluation mode, the electronic commerceenterprise financial information management mode, e-commerce enterprise capitalmanagement mode, the common component of e-commerce enterprises a newfinancial management mode. And through the case study, the mechanism of action ofthe mode of financial management of electronic commerce industry for furtherresearch and evidence.The main conclusion of the study:First, financial management process of the e-commerce enterprise has itsunique, unity, unity should achieve financial and operational cash flow,information flow,logistics, three party and time and space.Second, the financial management mode of electronic commerce of enterprisecan be divided into accounting information disclosure mode, financial organization,budget management, enterprise performance evaluation model,financial informationmanagement, capital management mode, and the6sub models of mechanismanalysis.Third, voluntary degree has a significantly positive effect on financialdecentralization degree on accounting information disclosure; voluntary degree has asignificant positive impact on organizational learning capability on the financialaccounting information disclosure; financial organizational decentralization has asignificantly positive effect on the accuracy of financia lbudget; organizationallearning capability has a significant positive effect on accuracy in budget; financialdecentralization degree of accuracy evaluation the enterprise performancesignificantly positive effect; has a significantly positive effect on financial evaluationof organizational learning capability on firm performance accuracy; financialorganizational decentralization has a significant positive effect on financialinformation reliability; financial organizational decentralization has significantpositive impact to financial information validity;financial organizational learningcapability has a significant positive effect on there liability of financial information;the financial organization learning a significant positive effect on financialinformation validity; financial organizational decentralization has a significantpositive effect on capital income; financial organizational learning capability has asignificant positive effect on capital management income.Fourth, there is a significant positive effect on enterprise performance evaluationbudget accuracy accuracy; financial information reliability has significant positiveimpact on forecast accuracy; financial information validity has significant positiveimpact on forecast accuracy; there is a significant positive effect on the accuracy offinancial information reliability performance evaluation; has a significantly positive effect on financial information validity on the performance evaluation and asignificant degree of accuracy; voluntary positive effects of income on the disclosureof accounting information of capital management; capital management has asignificant positive effect on the earnings forecast accuracy.Fifth, this paper argues that:(1) decentralization is a major characteristic ofe-commerce enterprises, as the electronic commerce enterprise financial organizationthe premise for the construction of the necessary to establish financial shared servicescenter as the core of financial organization connection point.(2) because of a higherdegree of decentralization, in the preparation of the budget, there are certain interestsinconsistent decision level and execution level, is bound to have around the budgettarget and whether to amend the budget game, in order to reduce the conflicts ofinterests, need to introduce suitable incentive mechanism characteristics.(3) fore-commerce companies,solvency, development potential and produce new products,new services, the ability of innovation and flexibility of an organization is animportant index of evaluation index system of enterprise performance. And on thisbasis, designed to adapt to the electronic commerce situation, the evaluation indexsystem of electronic commerce enterprise performance in line with the characteristicsof e-commerce enterprises.In this paper, the main innovation points are as follows:First：Analysis of the characteristics of financial management of e-commerceenterprises in China, and re sort the financial management of our country electroniccommerce enterprise business process.Second：The part of financial management mode of e-commerce business inChina; and the sub model defines the concept and dimension disjunctive, andconstructs the mechanism model of each sub model, on the basis of this assumption,and the assumptions to be verified through empirical research, through case study toprove.Third：according to the results of empirical research, analysis of the financialmanagement mode of China’s e-commerce enterprise existing problems andcorresponding solutions were put forward. The design of the system of financial performance. The design of the system of financial performance evaluation ofe-commerce enterprise, and clarifies the importance of each indicator.