Author(s)

Penglin Li, Yuchen Li

Corresponding Author

Yuchen Li

Abstract

Under the current situation, China's economic model has changed from the past individual economy to the sharing economy model. Under such an era, traditional accounting has become difficult to meet the development of most enterprises, and accounting information sharing has promoted the rapid development of enterprises. The source, among them, is precisely the sharing economy that provides the conditions for the full popularization of China's corporate accounting information data. This article focuses on the related theories and characteristics of the sharing economy, links the current internal control systems and risk management of Chinese enterprises with their existing deficiencies, and analyzes the impact of the sharing economy on their internal controls and risks. One party put forward suggestions for strengthening the internal control system, attaching importance to risk management, and exploring the future development of the enterprise.

Keywords

Sharing Economy; Internal Control; Risk Management