The Research On Internal Control Of Mobile Payment In The W Electronic Commerce Co., LTD

As the third-party payment industry of China, the mobile payment transaction developed rapidly in2012, which made the transaction scale amount to1511.4billion Yuan. However, the potential risks in the field of legal, funds in escrow and payment flow are bound to arise, hazarding the healthy development of mobile payment transaction and users’ proper rights. The internal control plays an important role in risks control and avoidance of operation and finance. The internal control has been one of the key factors in stabilizing enterprises and sustainable development.The internal control is a serious problem because the short established time of W mobile electronic commerce limited company. So it is a very necessary and urgent work to strengthen the internal control of company mobile payments. Although the W Electronic Commerce Co., LTD. has got some achievements in internal control, due to it is newly established, its internal control has some deficiency. Against this background, to perfect mobile payments in Electronics Company internal control system with the necessity and urgency.Based on theories and practices, the thesis makes a decision on W mobile Electronic commerce Co., LTD,and researches its internal control to aim at the optimization of the internal control measures, to get the ascension of operating efficiency, and also to ensure the realization of business strategic objectives. Firstly, this paper combines the market development of mobile payment with its facing risks to analyze the current situation of internal control.Secondly, the fuzzy comprehensive evaluation method is used to evaluate the effectiveness evaluation of company’s internal control, of which results have revealed the deficiency. Thirdly, the thesis sums up the characteristics of the company and through the optimization of the internal control to put forward a series of optimization of its internal control measures, which focus on the improvement of the business level of internal control. Finally, by the analysis conclusions, establishing and perfecting internal control system is one of the significant factors of the enterprises to achieve healthy and sustainable development.