本文關(guān)鍵詞：支付寶第三方支付平臺風(fēng)險(xiǎn)評估體系研究　出處：《青島大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著互聯(lián)網(wǎng)全面化覆蓋以及IT技術(shù)革新與迅速發(fā)展,第三方支付平臺隨之出現(xiàn),其作用就是給消費(fèi)者與支付服務(wù)構(gòu)建連接關(guān)系,對此,如何保證該連接關(guān)系的安全穩(wěn)定成為了第三方支付行業(yè)能夠穩(wěn)定發(fā)展的重中之重。隨著科學(xué)技術(shù)的進(jìn)步,第三方支付由于不受時(shí)間、空間的限制,服務(wù)功能和領(lǐng)域較為全面,因此受到廣泛關(guān)注并迅速發(fā)展。但第三方支付平臺為企業(yè)帶來良好的交易服務(wù)平臺的同時(shí),也無形之中增加了許多風(fēng)險(xiǎn)因素。另外,部分互聯(lián)網(wǎng)企業(yè)由于風(fēng)險(xiǎn)管控認(rèn)知度不足,沒有有效采取風(fēng)險(xiǎn)規(guī)避措施,導(dǎo)致企業(yè)在發(fā)生風(fēng)險(xiǎn)時(shí)出現(xiàn)巨大經(jīng)濟(jì)損失,甚至于企業(yè)無法維持經(jīng)營最終倒閉。而支付寶公司作為全球最大的第三方支付平臺,其完善的內(nèi)部控制體系對與第三方支付行業(yè)企業(yè)內(nèi)部管理具有極大指導(dǎo)意義。本文在概念界定的基礎(chǔ)上,運(yùn)用兩個(gè)理論——信息不對稱理論和內(nèi)部控制理論,首先對支付寶公司展開運(yùn)營模式的分析,了解其所屬的內(nèi)外部環(huán)境,突破單純宏觀層面的探討,進(jìn)而分析支付寶公司自身所面臨的資金層面、流動性層面等六大風(fēng)險(xiǎn)。其次,依據(jù)風(fēng)險(xiǎn)評估體系的構(gòu)建原則——系統(tǒng)性原則、科學(xué)性原則、綜合性原則、實(shí)用性原則,構(gòu)建支付寶公司風(fēng)險(xiǎn)評估體系的研究。最后,針對支付寶所面臨的風(fēng)險(xiǎn),從內(nèi)部控制的角度提出風(fēng)險(xiǎn)防控的對策。增強(qiáng)支付寶公司的風(fēng)險(xiǎn)管理意識,研究分析支付寶公司風(fēng)險(xiǎn)控制的不足,建立風(fēng)險(xiǎn)評估體系,并采取對應(yīng)措施,防范和規(guī)避各種風(fēng)險(xiǎn)才能讓支付寶公司乃至更多的第三方支付平臺獲得更好的發(fā)展機(jī)會與空間。本文運(yùn)用案例分析法、層次分析法結(jié)合著專家打分法,對支付寶公司的風(fēng)險(xiǎn)評估過程及其結(jié)果進(jìn)行具體的案例分析。合理規(guī)避支付寶公司的風(fēng)險(xiǎn),有助于促進(jìn)企業(yè)的長久發(fā)展,對其他第三方支付平臺企業(yè)有一定參考意義。
[Abstract]:With the comprehensive coverage of the Internet and the rapid development and innovation of IT technology, third-party payment platforms have emerged. The role of third-party payment platforms is to build a connection between consumers and payment services. How to ensure the safety and stability of the connection has become the most important thing for the third party payment industry to develop stably. With the progress of science and technology, the third party payment is not limited by time and space. The service function and the domain is relatively comprehensive, therefore receives the widespread concern and the rapid development. But the third-party payment platform brings the good transaction service platform for the enterprise, but also adds many risk factors in the invisible. Because of the lack of awareness of risk management and control, some Internet enterprises do not take effective measures to avoid risks, resulting in huge economic losses when the risks occur. Even companies can't sustain their operations and eventually fail. Alipay is the world's largest third-party payment platform. Its perfect internal control system is of great guiding significance to the internal management of the third-party payment industry enterprises. Based on the definition of the concept, this paper applies two theories-information asymmetry theory and internal control theory. First of all, to analyze the operating mode of Alipay Company, understand its internal and external environment, break through the discussion of pure macro level, and then analyze the fund level faced by Alipay Company itself. Secondly, according to the risk assessment system construction principle-systematic principle, scientific principle, comprehensive principle, practical principle. Finally, in view of the risk faced by Alipay, from the perspective of internal control, put forward the countermeasures of risk prevention and control, and enhance the awareness of risk management of Alipay Company. Research and analysis of Alipay company risk control deficiencies, establish a risk assessment system, and take corresponding measures. In order to prevent and avoid all kinds of risks, Alipay Company and even more third-party payment platform can obtain better development opportunities and space. This paper uses case analysis method, AHP method combined with expert scoring method. The risk assessment process of Alipay Company and its results are analyzed in specific cases. Reasonable evasion of the risk of Alipay Company will help to promote the long-term development of the enterprise. Other third-party payment platform enterprises have a certain reference significance.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F724.6;F832.2

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