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环球金融危机以及欧洲债务危机的爆发,国际贸易行业遭受极大的创伤,作为依附于国际贸易而存在的国际货运代理行业也面临重新改革局面的情况下,国际货运代理的内部控制在企业的发展中日益重要。本文对加强货代企业内部控制制度建设出现的内部控制环境、内部风险评估、控制活动、信息沟通和内部监督五大内部控制要素问题等,提出了相应的解决方案。
The global financial crisis and the outbreak of the debt crisis in Europe, the international trade industry suffered tremendous trauma as dependent on international trade and the existence of the international freight forwarding industry is also facing the situation of reform, the internal control of international freight forwarding in the development of enterprises Increasingly important. This article puts forward the corresponding solutions to strengthen the internal control environment, internal risk assessment, control activities, information communication and internal supervision five internal control elements appearing in the construction of the internal control system of freight forwarding enterprises.