As a new enterprise organization mode, virtual enterprise has a series of advantages compared with traditional enterprises, but this does not mean that the risk of virtual enterprise does not exist. This paper selects the internal risk of virtual enterprise as the research object, analyzes the influence of existing risks on financial behavior, and puts forward the methods to control risks in order to reduce the risks of virtual enterprise and ensure its efficient operation.

Keywords: virtual enterprise; Risk; Control?

With the market structure changing day by day, technology advancing by leaps and bounds, customer demand tends to be diversified and personalized, and the traditional large-scale, large-batch, single-function production mode obviously cannot meet the market demand, so virtual enterprises came into being. Compared with traditional enterprises, virtual enterprises have the advantages of outstanding core competence, networked organizational structure, separation of core functions from executive departments, borderless integration of business activities and resources, business agility, contractual cooperation and timely organization. However, virtual enterprises exist virtualization in function, organization and region, which brings certain risks to virtual enterprises. According to the different sources of risks, enterprise risks can generally be divided into external risks and internal risks. The risk control of virtual enterprise is related to the success or failure of virtual enterprise, which has been widely concerned by all parties involved in virtual enterprise cooperation. This paper focuses on its internal risks.

First, the formation of internal risks in virtual enterprises

Virtual enterprise is an intermediate organization between market and enterprise. It has a series of new features, but these advantages also bring some new risks to enterprises. Based on the characteristics of virtual enterprises, this paper discusses the formation of internal risks in virtual enterprises, which mainly exist in the following forms:

(1) Organize and manage risks. Virtual enterprises set up teams and assign tasks through the network, facing many unpredictable factors and no standards to follow. At this time, management is very difficult. At the same time, there are differences between partners in virtual enterprises in terms of technical level, management level, corporate culture and personnel quality, which will greatly increase the management risk and may lead to management out of control, thus affecting the operation of virtual enterprises.

(2) Communication risk-the geographical distribution of virtual enterprise members makes electronic communication replace traditional communication, which also brings new problems: information in different time zones and different schedules cannot be fed back in time; Electronic communication cannot fully express self-emotion like face-to-face communication, and there is little exchange of non-work information among member enterprises, which is not conducive to the formation of enterprise cohesion; There will also be problems such as information security control. In addition, members of virtual enterprises come from different places and have different cultures and values. When exchanging information, it is easy to cause information distortion and friction conflict.

(3) Trust risk. Traditional enterprises have relatively concentrated members and frequent work exchanges, which provides conditions for the cultivation and development of trust. Virtual enterprise is a dynamic and temporary alliance, which not only lacks such an environment to cultivate trust, but also has many differences among members, which leads to the trust risk of virtual enterprise.

(four) technology convergence and leakage risk. Members of the virtual enterprise have their own core technologies, and they adopt different technical ideas and platforms, which makes it difficult to connect the information achievements between partners. In addition, the temporary and informal partnership of virtual enterprise members, the current partners may also become future competitors, which may reveal the core technology and core competence of the enterprise in the process of cooperation, and it is also easy to lose the dominant position in technology development.

Second, the virtual enterprise internal risk constraints on corporate financial behavior

While pursuing profit maximization, virtual enterprises also consider how to increase the value of each member enterprise, and surplus distribution is not as simple as traditional enterprises. There are many factors to consider, and there are also some problems.

(A) the financial organization is chaotic. The organizational management risks brought by the dynamic combination, relative leadership and loose organizational structure of virtual enterprises not only make virtual enterprises not have a stable and centralized board of directors and management to carry out internal control like traditional enterprises, but also have a standardized financial organization like traditional enterprises. Financial and accounting work are set up separately, and each has its own duties, which leads to the neglect of one thing and the other.

(2) Inconsistent financial objectives. Because there are communication risks and trust risks within the enterprise, partners tend to hide the production capacity and financial truth, and each member has core competence in his or her own field. When their interest goals are inconsistent, it is easy to have conflicts of interest, which makes each member enterprise unilaterally pursue personal utility and deviate from the enterprise goals, making the financial goals of the enterprise chaotic and losing assets.

(3) Short-term investment behavior. Due to the temporary nature of virtual enterprise partnership, partners often proceed from themselves in business investment direction and investment decision-making, lacking the necessary restraint and supervision mechanism. Enterprise members often start from their own interests or employees' interests and only invest in projects that show good benefits to themselves, but because of the risk of technology leakage, they ignore investment projects that are conducive to long-term development, such as technology renewal and transformation, resulting in a short-term tendency.

(4) Capital operation of the enterprise. There are investment lock-in risks and investment in place risks in virtual enterprises. Due to the irreversibility of investment, the partners' funds may be locked, and the operating funds of virtual enterprises are tight, which will reduce the operating ability of current assets and short-term solvency of enterprises, and the risks will also increase, which may further lead to the delay or failure of the project.

Third, the virtual enterprise internal risk control

(1) Strictly select the partners. When selecting members, team leaders and managers should take some clear indicators as selection criteria, such as business ability and historical trust level. On the other hand, adjusting the adaptability of virtual enterprises by core members and establishing outsourcing and subcontracting relations between core members and peripheral members can make up for the difficulties in virtual organization management to some extent.

(2) Establish communication mechanism among members. Whether it is a traditional enterprise or a virtual enterprise, effective communication is very important for the realization of enterprise goals. Effective communication not only means conveying meaning, but also needs to be understood. Therefore, the establishment of a good information system and effective communication will help to improve the efficiency and effectiveness of internal control. The content of communication mechanism should involve the use of software, and explain the potential problems such as communication mode and communication frequency among members.

(C) the implementation of stakeholder governance, standardize corporate financial behavior. All kinds of financial behaviors of virtual enterprise members are the result of a cooperative game that pursues the maximization of personal interests. In the process of achieving the ultimate goal, financial conflicts exist widely. Therefore, according to the logic of stakeholder cooperation, we should balance and coordinate the interests of all stakeholders, handle the financial conflicts of all stakeholders in a win-win way, promote the common governance of stakeholders, and thus improve the financial efficiency of virtual enterprises.

(4) Improve the cooperation agreement and establish a reasonable profit and risk distribution mechanism. The cooperation of virtual enterprise members is based on contractual relationship. In practice, many problems were not expected when signing the contract, which created conditions for some member enterprises to take moral hazard for personal gain. Some clauses can be set in the contract to prevent risks: define the distribution mechanism of "benefit * * * and risk * * *", reward and punishment according to the overall performance of the team, and establish a collaborative reward and punishment mechanism.

In a word, virtual enterprises should recognize and attach importance to internal risks and actively take effective preventive measures, so that the final products or services of virtual enterprises can meet the market demand and realize their own market value.

References:

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