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1、透析阿里巴巴的内控困局（AnalysisofAlibabainternalcontroldilemma）InternalcontroldilemmaofAlibabaRiskinternalcontrolmechanismandpercapitafailure!???Weileft,MaYunwillblameforviolatingthecompany'svaluesbythecompanymanagementtotakefullresponsibility,inapublicrelationsshowMasterafterthecreditcris
2、isofAlibabareallyeased,asyoucantothepublicaccountcanalsobeseenasalistedcompanytofindascapegoat,butitcannotcoveruptheAlibabamanagementandinternalcontrolofinherentdefects,MaYunintheprocessofblame.???thekeyistheB2Belectroniccommercetransactioninformationandcreditproblems,sotheinteg
3、rityshouldbeamajorcontrolpointofAlibabasurvival,thepasttwoyears,therewerefourmajoropportunitiescanpreventandcontroltheriskfromoccurring,butisresponsibleforinternalcontrolandriskmanagementoftheboardofdirectorshasmissedonebyone.CreditcrisislurksboardofdirectorsInresponsetothefinan
4、cialcrisis,inNovember2008,Alibabalaunchedalow-pricedproductexportpass,thepricewas19thousandand800yuan.AlibabaBoardapprovedthisimportantmove,buttheriskofloweringaccessthresholdsmustbecarefullyassessedbeforedecisionmaking.Theboardofdirectorsdidnotpayenoughattentiontothecreditrisk,
5、layingaforeshadowingforthecrisisofhonestyandcreditthatbrokeoutthisyear.Since2009,fraudhasemerged.Theseshopsprovideconsumerelectronicproductsofhighdemand,theminimumpurchasequantityandataveryattractiveprice,lowandrelativelysafepaymenttransactions,thebuyersthatAlibabahaverealabilit
6、ytoauditsuppliers,buyershavecausedlosses.Itshouldbesaidthat,fromthepointofviewofthesystem,theAlibabahasdevelopedastrictcriticalmanagementprocess(seeFigure1),fromthesourcetopreventfraudincidents.About7500ofthesalespersonnel,theircertificationshouldbesupervisedthemostdirectandmost
7、effectiveandthree-dimensional,crosscertificationpersonnelinlocalsalesbranchisthemosteffectivemeans,butwhenthesalesstaffcolludewitheachother,themosteffectivecertificationsystemwillfail.Atthispoint,throughtheheadquartersofothercontroldepartmentstosubmittheirmaterialstoverify,relyi
8、ngonthethirdpartytoverifytherelevantmaterialsor
