Introduction E-commerce usually refers to a new business model, under the open network environment and based on browser or server applications,and which is in a wide range of commercial trade activities around the world. Under this model, through the internet ,the buyers and sellers can do all kinds of commercial activities not face to face, consumers and merchants can carry out trading activity, financial activity, relatively comprehensive service activity and so on. In brief, e-commerce is commercial activity inseparable from the platform of the Internet. E-commerce has found its place in many areas such as tourism, medicine, learning and shopping. The Internet provides a lot of new possibilities and development space for the improvement of financial management therefore it is necessary to research on the financial management of e-commerce enterprises. The