Research On The Optimization Of Internal Control Of Cross-Border E-Commerce Company A Under The Guidance Of Compliance Risk

Under the background of comprehensive rule of law,corporate compliance is the only way for enterprises to achieve sustainable development.2018 is the "first year of compliance management" in our country.Relevant ministries and commissions of the State Council have issued guidance documents on corporate compliance management,requiring central enterprises to establish and improve internal control systems oriented by risk management and focusing on compliance supervision.At the same time,due to the increasingly complex international political environment,companies participating in international competition face greater compliance challenges.In the post-epidemic era,cross-border e-commerce has grown rapidly against the trend,however,its internal control construction started late.High growth is accompanied by high risks,thus these companies have lots of compliance problems.The study of compliance control of crossborder e-commerce enterprises has become a hot issue worthy of discussion.Based on the law of increasing entropy,the barrel theory,the system coordination theory and the business ecosystem theory,this paper used a combination of theoretical research and case analysis,and followed the research idea of "organizing business processes-identifying compliance risks-analyzing internal control",built the framework of compliance risk internal control of cross-border e-commerce enterprises,and explained the system coordination mechanism of compliance risk internal control from the aspects of necessity and feasibility.Based on theoretical analysis,through onsite interviews and questionnaires,this paper analyzed the business process,compliance risk points and corresponding internal control status of cross-border ecommerce company A.Problems existed in intellectual property compliance information collection,intellectual property compliance approval,marketing compliance supervision,product compliance information filing,and compliance review of outsourcing business declaration materials.Further analyzed the causes of the internal control of compliance risk in Company A,including the incomplete compliance risk database,the lag in the construction of compliance information management and control,the imperfect design of compliance risk control activities,the weak compliance internal control environment,and the lack of compliance internal supervision system.At last,for the internal control of company A’s compliance risk,some optimization suggestions were put forward,such as establishing compliance risk databases,promoting the construction of a compliance information system,improving the compliance risk control system,strengthening the construction of the compliance internal environment,and establishing a compliance management supervision system.Based on the guidance of the central policy document,through this case study,this paper attempts to sort out the coordination mechanism of the two management systems of internal control and compliance management according to the theory of system coordination,and extracts the internal control analysis framework of the compliance risk of cross-border e-commerce enterprises,in order to provide reference for compliance risk prevention for cross-border e-commerce enterprises of the same type.