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电子商务评论 2025年第2期14卷 654-659页

作者：嵇雅倩南京林业大学经济管理学院江苏南京

近年来,随着信息技术的快速发展,ERP系统广泛应用,但提升会计信息质量的潜力仍需深入研究。为研究提升ERP系统下会计信息质量,本文分析了ERP系统对会计信息质量的影响,探讨了当前系统运行中存在的主要问题,包括实施成本高昂、用户技术... 详细信息

近年来,随着信息技术的快速发展,ERP系统广泛应用,但提升会计信息质量的潜力仍需深入研究。为研究提升ERP系统下会计信息质量,本文分析了ERP系统对会计信息质量的影响,探讨了当前系统运行中存在的主要问题,包括实施成本高昂、用户技术适应性差、数据质量控制不足及信息孤岛现象等。通过研究,提出了优化路径,如分阶段模块化部署、强化操作培训、建立数据输入规范及推动系统模块深度集成等方法。研究认为,通过针对性优化,可以显著提升ERP系统下会计信息的准确性、及时性和可靠性,为企业财务管理提供有力支持。In recent years, with the rapid development of information technology, ERP systems have been widely used, but the potential to improve the quality of accounting information still needs further research. To study the improvement of accounting information quality under ERP system, this article analyzes the impact of ERP system on accounting information quality and explores the main problems in the current system operation, including high implementation costs, poor user technical adaptability, insufficient data quality control, and information silos. Through research, optimization paths have been proposed, such as phased modular deployment, enhanced operational training, establishment of data input standards, and promotion of deep integration of system modules. Research suggests that targeted optimization can significantly improve the accuracy, timeliness, and reliability of accounting information in ERP systems, providing strong support for enterprise financial management.

关键词： ERP系统会计信息质量信息孤岛数据标准化系统集成

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电商企业财务风险评估与管理策略

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电子商务评论 2025年第1期14卷 3025-3031页

作者：施进鹏南京林业大学经济管理学院江苏南京

全球电商行业快速发展背景下,市场竞争日益激烈,企业在享受机遇的同时,面临着现金流管理不当、信贷等级降低、市场环境恶化和库存积压等多种财务风险。有效的财务风险管理不仅有助于企业降低潜在的损失,还能提升其抗风险能力和市场竞争... 详细信息

全球电商行业快速发展背景下,市场竞争日益激烈,企业在享受机遇的同时,面临着现金流管理不当、信贷等级降低、市场环境恶化和库存积压等多种财务风险。有效的财务风险管理不仅有助于企业降低潜在的损失,还能提升其抗风险能力和市场竞争力,从而实现可持续发展。论文分析了电商企业的主要财务风险形成因素,提出强化现金流管理以增加现金储备、加强信贷管理以提高财务透明度、加大市场布局以提升抗风险能力以及优化库存管理以减少库存积压等措施。希望这些策略有助于提高电商企业财务风险管理能力,推动电商行业稳定发展。Against the backdrop of rapid development in the global e-commerce industry, market competition is becoming increasingly fierce. While enjoying opportunities, enterprises are facing various financial risks such as improper cash flow management, reduced credit ratings, deteriorating market environment, and inventory backlog. Effective financial risk management not only helps companies reduce potential losses, but also enhances their risk resistance and market competitiveness, thereby achieving sustainable development. The paper analyzes the main financial risk factors of e-commerce enterprises and proposes measures such as strengthening cash flow management to increase cash reserves, enhancing credit management to improve financial transparency, increasing market layout to enhance risk resistance, and optimizing inventory management to reduce inventory backlog. I hope these strategies will help improve the financial risk management capabilities of e-commerce companies and promote the stable development of the e-commerce industry.

关键词：电商企业财务风险评估财务风险管理财务抗风险能力财务透明度

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数字化转型对电商企业财务管理的影响研究

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电子商务评论 2025年第1期14卷 727-733页

作者：陈驰颖南京林业大学经济管理学院江苏南京

随着数字化浪潮推进,电子商务企业面临的转型与发展问题越来越多。在此背景下,财务管理作为企业运营的核心环节,其重要性愈加凸显。本文探讨了数字化转型对电子商务企业财务管理的影响,指出在电商企业在实施数字化财务管理过程中需要克... 详细信息

随着数字化浪潮推进,电子商务企业面临的转型与发展问题越来越多。在此背景下,财务管理作为企业运营的核心环节,其重要性愈加凸显。本文探讨了数字化转型对电子商务企业财务管理的影响,指出在电商企业在实施数字化财务管理过程中需要克服技术整合、专业人才缺乏、合规与监管以及变革抵抗等挑战。针对这些问题提出加强员工数字化技能培训、强化技术融合、关注合规与监管挑战以及引导员工接受新事物等对策,希望这些研究能够为电商企业财务管理数字化转型提供帮助。With the advancement of the digital wave, e-commerce enterprises are facing more and more transformation and development issues. In this context, financial management, as the core link of enterprise operation, has become increasingly important. This article explores the impact of digital transformation on the financial management of e-commerce enterprises, pointing out that in the process of implementing digital financial management, e-commerce enterprises need to overcome challenges such as technology integration, lack of professional talents, compliance and supervision, and resistance to change. To address these issues, measures such as strengthening employee digital skills training, enhancing technology integration, paying attention to compliance and regulatory challenges, and guiding employees to accept new things are proposed. It is hoped that these studies can provide assistance for the digital transformation of financial management in e-commerce enterprises.

关键词：数字化转型财务管理电子商务

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数字化转型背景下房地产企业全面预算管理优化研究——以Z集团为例

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电子商务评论 2025年第2期14卷 347-355页

作者：张萱南京林业大学经济管理学院江苏南京

在数字化转型背景下,数字化技术的广泛应用在房地产企业的全面预算管理中发挥着关键作用,为房地产企业实施全面预算管理提供了新的思路和方法。虽然数字化技术能够更高效地进行预算编制、执行、监控和分析,有助于提升管理效率和决策质量... 详细信息

在数字化转型背景下,数字化技术的广泛应用在房地产企业的全面预算管理中发挥着关键作用,为房地产企业实施全面预算管理提供了新的思路和方法。虽然数字化技术能够更高效地进行预算编制、执行、监控和分析,有助于提升管理效率和决策质量,然而,当前的房地产企业的全面预算管理水平不足以支撑数字化转型的需求。因此,本文基于数字化转型背景与全面预算管理的实践,以Z集团为例,深入剖析Z集团全面预算管理现状,揭示了当前全面预算管理工作中暴露的问题,并借助数字化技术针对性提出切实可行的优化策略。In the context of digital transformation, the extensive application of digital technologies plays a pivotal role in comprehensive budget management for real estate enterprises, offering novel approaches and methodologies. While digital tools enhance efficiency in budgeting, execution, monitoring, and analysis—thereby improving management effectiveness and decision-making quality, the current level of budget management in many real estate firms falls short of supporting the demands of digital transformation. This study, focusing on Z Group, examines the current state of its comprehensive budget management, identifies key challenges, and proposes practical optimization strategies leveraging digital technologies. By integrating theory with practice, the findings aim to provide actionable insights for advancing budget management in the digital era.

关键词：数字化转型全面预算管理房地产企业优化

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数字化转型对美的集团绩效的影响研究

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电子商务评论 2025年第1期14卷 654-660页

作者：顾子欣南京林业大学经济管理学院江苏南京

随着数字技术和数据资产的应用,数字经济蓬勃发展,数字化转型已成为企业提升企业价值和竞争力的重要途径。本文以美的集团为研究对象,探讨其数字化转型的措施,研究数字化转型前后企业绩效的变化情况,并基于托宾Q值分析其对企业价值的影... 详细信息

随着数字技术和数据资产的应用,数字经济蓬勃发展,数字化转型已成为企业提升企业价值和竞争力的重要途径。本文以美的集团为研究对象,探讨其数字化转型的措施,研究数字化转型前后企业绩效的变化情况,并基于托宾Q值分析其对企业价值的影响,得出数字化转型可以提高运营效率、提升偿债能力、提高盈利能力及促进企业长远发展,提升企业绩效,对希望实施数字化转型的企业提供借鉴意义。With the application of digital technology and data assets, digital economy is booming, and digital transformation has become a significant way for enterprises to enhance enterprise value and competitiveness. This paper takes Midea Group as the research object, exploring ways of digital transformation. This paper studies the changes of performance before and after digital transformation and analyzes Tobin’s Q of Midea. It is concluded that digital transformation can improve operational efficiency, debt paying ability, profitability, promote the long-term development of enterprises and performance. It can be used as a reference for enterprises that want to carry out digital transformation.

关键词：美的集团数字化转型企业绩效托宾Q值企业管理

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ESG评级与电商企业环境创新能力的关系研究

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电子商务评论 2025年第2期14卷 87-92页

作者：刘祉晗南京林业大学经济管理学院江苏南京

环境、社会和治理(ESG)评级正成为衡量电商企业环境创新能力的重要指标,对于推进企业可持续发展具有重要意义。研究表明,ESG评级是电商企业环境创新的驱动力,同时还反映了企业在环境创新方面的表现。针对目前电商企业在环境创新意识、... 详细信息

环境、社会和治理(ESG)评级正成为衡量电商企业环境创新能力的重要指标,对于推进企业可持续发展具有重要意义。研究表明,ESG评级是电商企业环境创新的驱动力,同时还反映了企业在环境创新方面的表现。针对目前电商企业在环境创新意识、长期规划、资源配置和技术手段等方面存在的不足,本文提出了树立环境创新意识、制定长期环境创新计划和合理增加环境资源投入等建议,希望在这些建议的帮助下可以提高电商企业环境创新能力,帮助电商企业获得良好的ESG评级,推动可持续发展。Environmental, Social, and Governance (ESG) ratings are becoming an important indicator for measuring the environmental innovation capabilities of e-commerce companies, and are of great significance for promoting sustainable development of enterprises. Research has shown that ESG ratings are the driving force behind environmental innovation in e-commerce companies, while also reflecting their performance in environmental innovation. In response to the shortcomings of current e-commerce enterprises in environmental innovation awareness, long-term planning, resource allocation, and technological means, this article proposes suggestions, such as establishing environmental innovation awareness, formulating long-term environmental innovation plans, and reasonably increasing environmental resource investment. It is hoped that with the help of these suggestions, e-commerce enterprises can improve their environmental innovation capabilities, obtain good ESG ratings, and promote sustainable development.

关键词： ESG评级电商企业环境创新能力资源配置创新意识

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活动成本法在电商企业成本管理中的应用——以1号店为例

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电子商务评论 2025年第1期14卷 3137-3143页

作者：靳雯南京林业大学经济管理学院江苏南京

传统成本核算方法因无法准确分配间接成本而影响了决策有效性。活动成本法作为一种精确的成本分配与资源管理方法,能够克服这些局限性。以1号店为例,本文探讨了活动成本法在电商企业中的应用,分析了其对成本管理的提升作用。1号店通过... 详细信息

传统成本核算方法因无法准确分配间接成本而影响了决策有效性。活动成本法作为一种精确的成本分配与资源管理方法,能够克服这些局限性。以1号店为例,本文探讨了活动成本法在电商企业中的应用,分析了其对成本管理的提升作用。1号店通过活动成本法优化了仓储、物流和营销成本,成功降低了运营成本,提高了盈利能力。研究表明,活动成本法不仅提升了成本核算的准确性,还为决策提供了有力支持,有效增强了企业的成本控制能力,减少了不必要的支出,对电商企业的成本管理具有重要意义。The traditional cost accounting method has affected the effectiveness of decision-making due to its inability to accurately allocate indirect costs. As a precise cost allocation and resource management method, activity-based costing can overcome these limitations. Taking No. 1 Store as an example, this article explores the application of activity-based costing in e-commerce enterprises and analyzes its role in improving cost management. No. 1 Store has optimized its warehousing, logistics, and marketing costs through the activity-based costing method, successfully reducing operating costs and improving profitability. Research has shown that activity-based costing not only improves the accuracy of cost accounting, but also provides strong support for decision-making, effectively enhances the cost control ability of enterprises, reduces unnecessary expenses, and is of great significance for cost management of e-commerce enterprises.

关键词：活动成本法电商企业成本管理 1号店

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社交化电商模式下拼多多盈利模式的优化研究

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电子商务评论 2025年第1期14卷 1293-1301页

作者：边媛媛南京林业大学经济管理学院江苏南京

经济快速发展的背景下,电子商务横空出世,淘宝和京东经过多年的发展,成为电子商务巨头,在市场逐渐饱和的情况下,拼多多凭借“社交 + 电商”的独特模式在市场上占有一席之位,之后凭借自己独特的低价团购优势在市场上快速发展,成功地挤进... 详细信息

经济快速发展的背景下,电子商务横空出世,淘宝和京东经过多年的发展,成为电子商务巨头,在市场逐渐饱和的情况下,拼多多凭借“社交 + 电商”的独特模式在市场上占有一席之位,之后凭借自己独特的低价团购优势在市场上快速发展,成功地挤进了电子商务行业前列。但是随着电商模式的发展,电商行业已经不再是一片蓝海,要想长期的发展下去,公司的盈利模式具有关键意义。此文将拼多多企业作为案例研究的目标,从财务的角度展开分析,把拼多多的盈利模式与京东和阿里巴巴进行对比,发现拼多多的盈利模式存在盈利对象不稳定、盈利途径单一、盈利屏障薄弱等缺点,对其提出建设性意见。本文对拼多多盈利模式加以分析,为电商行业的发展给予一定的参考借鉴意义,并且助力拼多多进一步优化自己的盈利模式,以获取更佳的经营成果。Under the background of rapid economic development, e-commerce was born suddenly. Taobao and Jingdong have become e-commerce giants. With the market gradually saturated, Pinduoduo occupies a place in the market with the unique model of “social networking + e-commerce”. Later, with its own unique low-price group buying advantage, it developed rapidly in the market and successfully squeezed into the forefront of the e-commerce industry. However, with the development of the e-commerce model, the e-commerce industry is no longer a blue ocean. If you want to develop in the long term, the company’s profit model is of key significance. In this paper, we take Pinduoduo enterprises as the goal of case study, analyze from the financial perspective of finance, compare the profit model of Pinduoduo with Jingdong and Alibaba, and find that the profit model of Pinduoduo has disadvantages, such as unstable profit object, single profit approach and weak profit barrier, and put forward constructive suggestions for it. This paper analyzes the profit model of Pinduoduo, gives certain reference significance for the development of the e-commerce industry, and helps Pinduoduo to further optimize its profit model, so as to obtain better business results.

关键词：盈利模式电商模式拼多多财务评价非财务评价

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电商企业成本管理中的物流成本优化策略

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电子商务评论 2025年第1期14卷 758-763页

作者：陈雪南京林业大学经济管理学院江苏南京

随着数字化转型,利用大数据技术和智能算法对物流成本进行有效管控已成为电商企业的重要策略。国内企业如天猫、京东和苏宁已经引入数字化物流控制系统,实现了对物流全流程的动态监测和管理。本文分析了电商企业在物流成本管理中现存的... 详细信息

随着数字化转型,利用大数据技术和智能算法对物流成本进行有效管控已成为电商企业的重要策略。国内企业如天猫、京东和苏宁已经引入数字化物流控制系统,实现了对物流全流程的动态监测和管理。本文分析了电商企业在物流成本管理中现存的过度依赖第三方物流、退换货成本居高不下、运输费用波动性强以及仓储挤压问题,提出拓展第三方合作渠道、科学调整物流路线、创新退换货管理方法和引入智能仓储管理的措施,希望对优化成本管理起到促进作用。With the digital transformation, the use of big data technology and intelligent algorithms to effectively control logistics costs has become an important strategy for e-commerce enterprises. Domestic enterprises such as Tmall, Jingdong and Suning have introduced digital logistics control systems to achieve dynamic monitoring and management of the entire logistics process. This paper analyzes the existing problems of e-commerce enterprises in logistics cost management, such as over-reliance on third-party logistics, high return and exchange costs, strong volatility of transportation costs and warehousing squeeze, and proposes measures to expand third-party cooperation channels, scientifically adjust logistics routes, innovate return and exchange management methods and introduce intelligent warehousing management, hoping to promote the optimization of cost management.

关键词：电商企业物流成本优化智能化物流

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环境会计信息披露对企业价值的影响与对策——以唯品会为例

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电子商务评论 2025年第1期14卷 844-850页

作者：孙让南京林业大学经济管理学院江苏南京

电商作为我国国民经济的重要部分,不仅提供了许多就业机会,而且也方便了人们的生活。电商产业在为国家经济发展做贡献的同时,也带来了环境问题,进一步强化环境保护成为电商发展的重要内容。文章分析了唯品会环境会计信息披露现状和环境... 详细信息

电商作为我国国民经济的重要部分,不仅提供了许多就业机会,而且也方便了人们的生活。电商产业在为国家经济发展做贡献的同时,也带来了环境问题,进一步强化环境保护成为电商发展的重要内容。文章分析了唯品会环境会计信息披露现状和环境会计信息披露对唯品会企业价值的影响,从环境会计信息披露制度、流程和方法的角度入手提出了改进意见,希望对唯品会企业绿色可持续发展产生积极作用。E-commerce, as an important part of China’s national economy, not only provides many employment opportunities, but also facilitates people’s lives. While the e-commerce industry contributes to the development of the national economy, it also brings environmental problems, and further strengthening environmental protection has become an important aspect of e-commerce development. This paper analyzed the current situation of Vipshop’s environmental accounting information disclosure and the impact of environmental accounting information disclosure on Vipshop’s corporate value, and proposed improvement suggestions from the perspective of environmental accounting information disclosure system, process, and methods, hoping to have a positive effect on Vipshop’s green and sustainable development.

关键词：电商环境会计信息披露企业价值

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