基于全流程的进口B2C跨境电商商品质量风险评估体系构建

进口B2C跨境电商商品质量风险的有效评估是实现高质量监管的基础。文章基于进口B2C跨境电商活动全流程监管，对涉及商品质量的境外采购、仓储物流、平台销售、商品售后四个环节进行风险分析，构建了包括风险识别、评估指标体系、风险度量、风险等级划分以及风险原因追溯五个部分的进口B2C跨境电商商品质量风险评估系统，并以杭州市进口B2C跨境电商企业为例，进行实证研究。研究结果表明，杭州市进口B2C跨境电商企业的风险点主要集中于供应商资源、商品溯源、售后保障、商品质量标准认知四个方面，且不同规模企业的商品质量风险存在异质性。据此对企业和政府提出了相关政策建议。

Research on Risk Assessment System for Imported Commodity Quality in the Whole Process of B2C Cross-border E-commerce

Effective evaluation of imported commodity quality risk for B2C cross-border e-commerce is the basis of high quality supervision. Based on the whole process of importing B2C cross-border e-commerce activities, this paper conducts risk analysis in four aspects of overseas procurement, warehousing logistics, platform sales and commodity aftersales involving quality. It then constructs the five parts of the imported B2C cross-border e-commerce commodity quality risk assessment system: risk identification, evaluation index system, risk measurement, risk classification and risk cause traceability. The paper takes Hangzhou import B2C cross-border e-commerce enterprises as an example. The research results show that the risks of the import B2C cross-border e-commerce enterprises in Hangzhou are mainly in four aspects: supplier resources, commodity traceability, aftersales protection, and commodity quality standard cognition, and there are heterogeneity in commodity quality risks for enterprises of different scales. Accordingly, relevant policy recommendations are provided for enterprises and the government.