알리바바의 재무위험과 그 통제에 관한 연구 = Research on Alibaba’s Financial Risk and Control

다국어 초록 (Multilingual Abstract)

Research on Alibaba’s Financial Risk and Control







Yuxuan Huang*

Abstract: Alibaba is the largest Internet platform trading company in China and the second largest Internet company in the world. From the development in recent years, the B2B market share has maintained a leading position. Within this context, this study aims to analyze financial indicators such as assets, liabilities, and cash flow within Alibaba Group to understand its internal financial situation. It employs comparative financial statements, a sub-type of horizontal analysis, to analyze the assets, liabilities, profits, and cash flows of Alibaba Group in different periods, and to analyze the development trend and profitability level of the group, and grasp the financial risks within the enterprise. Further, by comparing Alibaba Group with traditional enterprises and other Internet enterprises, it analyzes the financial risks of Alibaba Group, clarifies the measures taken by the group against risks, and conducts research on the prevention and control of the identified financial risks. In recent years, Alibaba has achieved significant progress in financial risk management; however, there remains a need for continuous improvement and optimization. Specifically, it is essential to control management risks, financing risks, and investment risks through big data analytics, as well as to establish an early warning system for financial risks based on big data. Moving forward, Alibaba must strengthen cash management, diversify its business portfolio, develop a foreign exchange risk management system, and enhance internal controls to maintain a sound financial position and sustain rapid growth.




Key Words: Alibaba, Financial Risk, E-commerce, Assets, Liabilities





























□ 접수일: 2024년 8월 9일, 수정일: 2024년 8월 19일, 게재확정일: 2024년 8월 28일＊ 한국외국어대학교 경영대학원 경영학과 석사(Master, Hankuk Univ. of Foreign Studies, Email: [e-mail])