I 摘要 在电子商务发展的有力拉动下，我国企业财务结算方式发生了前所未有的改 变，支票结算、银行本票结算、银行汇票结算、商业汇票结算、汇兑结算、委托 收款结算、托收承付结算、信用证结算、信用卡结算、网银转账结算等传统的结 算方式已经不能满足信息时代下公司发展的需求，微信支付、支付宝支付、京东 支付、快钱支付、电子承兑、数字货币、云信支付等新兴财务结算方式顺应时代 发展的需要，逐步应用到企业的货款结算体系。由于新兴支付结算方式不同于传 统支付的使用，企业在应用中面对各种新的支付方式出现了各种各样的问题和风 险。因此，在企业货款结算业务开展过程中，对新兴支付方式产生的新风险进行 识别和控制显得尤为重要。 首先，对 E 公司不同支付结算方式的使用情况进行分析对比，总结出传统支 付方式和新兴支付方式对 E 公司的影响，为 E 公司提供选择结算方式提供数据支 撑。其次，通过对 E 公司货款结算的研究，总结出 E 公司货款结算存在的问题并 对问题产生的根源进行剖析。最后，本文通过文献研究法、定性与定量相结合的 方法，结合新兴支付方式在 E 公司货款结算中实际使用情况对 E 公司支付结算进 行工作分解和风险分解，运用工作-分解树法对 E 公司的结算风险进行风险识别与 分析，从而明确 E 公司货款结算所面临的风险因素。基于风险识别的结果，建立 风险评价模型，为 E 公司风险控制提供有效改进建议。 关键词：新兴支付；结算方式；风险识别；风险控制Abstract II Abstract Driven by the development of e-commerce, the financial settlement methods of Chinese enterprises have undergone unprecedented changes. While the traditional settlement methods, such as check, bank check, bank draft, commercial draft, exchange, entrusted collection, collection with acceptance, letter of credit, credit card and online banking transfer, can no longer meet the needs of a company's development in such an information age, emerging financial settlement means such as WeChat pay, Alipay, Jingdong payment, Kuaiqian payment, electronic acceptance, Yunxin payment and digital currency are growing and gradually applied and integrated into the existing payment system of enterprises. Since the new payment methods are different from the traditional ones, enterprises have encountered various problems in the application of emerging payment mechanisms, posing certain risks to corporate management and operation. Therefore, it is particularly important for enterprises to identify and control the risks arising from the emerging payment methods in the daily operation of payment settlement business. First of all, this paper analyzes and compares the use of different payment and settlement methods in E Company, and summarizes the influence of traditional payment methods and emerging payment methods on E Company, so as to provide an objective perspective for E Company to choose its own settlement methods based on data analysis results. Secondly, this paper did a thorough study on E company's present payment settlement business and concluded a summary of its problems and an analysis on the fundamental causes of the problems. Thirdly, this paper uses literature research, qualitative and quantitative methods, combined with the actual use of new payment methods in E company's payment settlement, to decompose the work packages and risks of E company's payment settlement system. Finally, the author uses the work breakdown structure method to identify and analyze the risks of its present financial settlement posed to E company, thus making clear the risk factors faced by E company in payment settlement. Finally, based on the results of risk identification, a risk evaluation model is established, which provides effective improvement suggestions for the risk control of E Company.Abstract III Keywords: emerging payments; means of payment; risk identification; risk control目 录 I 目 录 摘要.......................................................................................................................I Abstract.....................................................................................................................II 第 1 章 绪论.............................................................................................................1 1.1 研究背景和意义........................................................................................1 1.1.1 研究背景.........................................................................................1 1.1.2 研究意义.........................................................................................2 1.2 国内外文献综述........................................................................................3 1.2.1 国外研究现状.................................................................................3 1.2.2 国内研究现状.................................................................................3 1.2.3 文献评述.........................................................................................4 1.3 本文的主要内容和创新点........................................................................5 1.3.1 主要内容.........................................................................................5 1.3.2 创新点.............................................................................................6 1.4 本文的研究方法........................................................................................6 第 2 章 基础理论.....................................................................................................7 2.1 传统支付理论............................................................................................7 2.1.1 传统支付的种类.............................................................................7 2.1.2 传统支付的发展现状.....................................................................7 2.2 新兴支付理论............................................................................................8 2.2.1 新兴支付的概念.............................................................................8 2.2.2 新兴支付的现状和发展前景.........................................................9 2.3 第三方支付结算概述..............................................................................10 2.3.1 第三方支付结算的性质...............................................................10 2.3.2 第三方支付结算的业务本质.......................................................10 2.4 风险管理理论研究.................................................................................. 11 2.4.1 风险管理理论............................................................................... 11 2.4.2 风险控制理论............................................................................... 11 2.5 风险控制方法研究.................................................................................. 11河北工程大学硕士学位论文 II 2.5.1 风险识别方法...............................................................................12 2.5.2 风险评价方法...............................................................................12 第 3 章 E 公司货款结算方式现存问题................................................................13 3.1 E 公司介绍................................................................................................13 3.1.1 E 公司的起源.................................................................................13 3.1.2 E 公司的发展现状.........................................................................13 3.2 E 公司不同支付方式情况分析................................................................14 3.2.1 传统支付方式使用情况...............................................................14 3.2.2 新兴支付方式使用情况...............................................................15 3.2.3 不同结算方式分析对比...............................................................15 3.3 E 公司货款结算存在的问题....................................................................16 3.3.1 管理缺失导致结算的形式化.......................................................16 3.3.2 风险认识与结算方式发展不符...................................................16 3.4 E 公司货款结算存在问题的原因分析....................................................18 3.4.1 未形成有效的内部控制闭环