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I 摘要 近年来,跨境电子商务作为较为新兴的一种外贸模式,因为其能够适应当 前社会经济发展的趋势和消费者的需求,随着经济全球化和经济一体化的发展, 展现了蓬勃的生命力和巨大的市场潜力。国家也出台了一系列的鼓励和监管政 策,推动跨境电商持续稳定和规范的发展。 本文选取敦煌网作为研究对象,敦煌网成立于 2004 年,作为中国最早的跨 境电商出口平台企业,公司以中小额外贸批发业务为主,其经营目标是帮助我 国中小型企业借由跨境电商贸易平台开拓全球市场,促进在线交易变得更加简 单、安全和高效。经过十几年的始终坚持服务创新,与多家全球性企业达成战 略合作,敦煌网已经成为了我国跨境电商出口外贸企业中的佼佼者,虽然当前 其发展取得了一定的成果,但也依然在市场拓展、物流通关、信用管理等方面 存在亟待改进的地方。 本文阐述了敦煌网发展现状和存在的问题不足,并通过 PEST 和 SWOT 方 法分析了企业内外部环境,同时,海关作为跨境电商监管的重要部门,其监管 方式和政策对跨境电商的发展起着至关重要的作用,本文在环境分析中,着重 探讨了当前海关监管跨境电商的特点和成效,并指明海关未来改革方向,针对 敦煌网存在的问题及内外部环境分析,对敦煌网发展提出了把握“一带一路”重要 机遇拓展沿线市场、加强政府合作打造行业标杆、把握税收政策降低企业成本、 加强信用体系建设等四条建议,并提出了包括吸收专业人才、组建经贸政策研 究团队、拓展宣传渠道和规范平台管理的四条保障性举措。 关键词:跨境电商;敦煌网;对策。ABSTRACT II ABSTRACT In recent years, with the development of economic globalization and economic integration, cross-border e-commerce, as a relatively emerging foreign trade model, has shown its vigorous vitality and great market potential.because of its adaptation to the current social economic development trend and the demand of consumers. The state has also introduced a series of encouraging and regulatory policies to promote the sustainable, stable and normative development of cross-border e-commerce. DHgate was choosen as the article research object, this enterprise was founded in 2004, as China's earliest cross-border electronic commerce, give priority to with small wholesale business of foreign trade in the company, its business goal is to help the small and medium-sized enterprises in our country by cross-border electricity trading platform to develop the global market, to promote online trading to be more simple, safe and efficient. After more than ten years of service innovation and strategic cooperation with a number of global enterprises, DHgate has become a leader of Chinese cross-border e-commerce enterprise. Though some achievements have been made, there are still some areas which need to be improved,such as market expansion, logistics clearance and credit management. This acticle expounds the presentdevelopment situation and existing problems of DHgate, and use the PEST and SWOT method to analyze the internal and external environment. At the same time, as an important supervision department, customs plays an important role in the development of cross-border e-commerce. This article probes into the current characteristics and results emphatically of customs, and indicate its future reform direction.Aiming at the problems of DHgate within the internal and external environmental analysis, command four suggestions of DHgate development: seizing the opportunity of The Belt and Road Initiative to expand the market, strengthening the cooperation of the government to make industry benchmarking, grasping the tax policy to reduce the enterprise cost, strengthening the construction of credit system, reduce the cost of customs clearance and so on. Also puting forward four protection measures,including absorption professionals, building reserch team, strengthen the propaganda and standardize management of the enterprise. Key Words:Cross - border E-commerce;Customs;Suggestions目录 III 目录 第 1 章 绪论.................................................................................................................1 1.1 选题的背景................................................................................................................... 1 1.2 研究目的及意义 ......................................................................................................... 1 1.3 相关文献综述 .............................................................................................................. 2 1.3.1 关于跨境电商发展模式方面的研究 ....................................................2 1.3.2 关于跨境电商发展策略方面的研究 ....................................................2 1.3.3 关于跨境电商海关监管方面的研究 ....................................................3 1.4 研究思路和研究方法 ................................................................................................ 4 1.4.1 研究思路 ...............................................................................................4 1.4.2 研究方法 ...............................................................................................6 第 2 章 跨境电商发展概述.........................................................................................7 2.1 跨境电子商务定义..................................................................................................... 7 2.2 我国企业跨境电商发展现状................................................................................... 7 2.2.1 企业跨境电商的发展规模和结构 ........................................................7 2.2.2 当前企业跨境电商发展主要特点 .....................................................10 第 3 章 敦煌网跨境电商发展现状及存在问题分析...............................................12 3.1 敦煌网概况................................................................................................................. 12 3.2 敦煌网经营模式 ....................................................................................................... 12 3.3 敦煌网服务体系......................................................................................................... 13 3.3.1 卖家经营服务 ......................................................................................13 3.3.2 资金流管理服务 ..................................................................................14 3.3.3 在线物流服务 ......................................................................................14 3.4 敦煌网跨境电商发展存在问题 ............................................................................. 15 3.4.1 市场拓展问题 ......................................................................................15 3.4.2 物流问题 ..............................................................................................17 3.4.3 信用体系建立问题 ..............................................................................18 3.4.4 知识产权保护问题 ..............................................................................18 3.4.5 中小企业资金周转问题 ......................................................................19 第 4 章 敦煌网跨境电商发展环境分析...................................................................21 4.1 基于 PEST 模型的宏观环境分析 ........................................................................ 21目录 IV 4.1.1 政治环境分析 ......................................................................................21 4.1.2 经济环境分析 ......................................................................................21 4.1.3 社会环境分析 ......................................................................................22 4.1.4 技术环境分析 .....................................................................................23 4.2 基于海关监管改革视角的环境分析 .................................................................... 23 4.2.1 海关监管跨境电商的主要政策 .........................................................23 4.2.2 跨境电子商务试点概况 .....................................................................24 4.2.3 跨境电商海关试点监管体系 .............................................................25 4.2.4 海关对企业跨境电商监管改革方向 .................................................27 4.2.5 海关监管改革对跨境电商发展影响 ..................