京东生鲜冷链物流内部控制活动问题与对策研究  

Research on Internal Control Problems and Countermeasures of Jingdong Fresh Cold Chain Logistics

作　　者：戴玮 王妹[1] DAI Wei;WANG Mei(College of Economics and Management,Nanjing Forestry University,Nanjing 210018,China)

机构地区：[1]南京林业大学经济管理学院,江苏南京210018

出　　处：《物流科技》2024年第11期168-170,共3页Logistics Sci-Tech

摘　　要：近年来人民生活水平不断提升,生鲜冷链物流快速发展。基于冷链物流和内部控制的相关理论,文章以京东冷链物流的业务流程(采购、仓储、运输和销售)为例,分析了京东冷链物流内部控制活动的现状及存在的问题。然后,本文提出了完善内部控制活动的对策建议。文章的研究成果有助于京东冷链物流从业务流程层面将内部控制活动做得更加深入和细致。In recent years,people's living standards have been rising and fresh cold chain logistics has been developing rapidly.Based on the theories related to cold chain logistics and internal control,this paper takes the business processes(procurement,storage,transportation and sales)of Jingdong's cold chain logistics as an example and analyses the current situation and problems of Jingdong's cold chain logistics internal control activities.The paper then proposes countermeasures to improve the internal control activities.The findings of this paper help Jingdong cold chain logistics to make its internal control activities more in-depth and detailed from the business process level.

关 键 词：冷链物流 内部控制活动 生鲜商品 

分 类 号：F252.8[经济管理—国民经济]