关于第三方支付账户风险与内控机制的研究

中图分类号： F239.45；F239.64;C931.2 文献标志码：A

Abstract： The article takes the improper account management of third-party payment platforms under the internet finance context as its entry point，revealing existing issues and potential risks in current third-party account management systems such as WeChat Pay and Alipay. These include inadequate regulatory mechanisms，insufficient timeliness in fund transfers，and incompatible authority management. Through systematic analysis of the manifestations and causes of ineffctive supervision over capital activities，the paper proposes an internal control optimization path featuring a trinity system of "institution-execution-supervision".By optimizing risk control system construction，strengthening intelligent early-warning applications，and enhancing internal-external colaborative supervision，the study aims to enhance the fund management level of third-party accounts.

Key words： third-party payment platform; account risk management; fund security;compliance regulation

0 引言

随着金融科技的快速发展与企业经营业务需要，微信、支付宝、京东等第三方支付手段的使用愈发普遍。（剩余3334字）