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经济全球化的高速发展,使企业能够在更大的地理范围、更广的业务领域配置资源,同时企业也不得不面对更激烈的市场竞争、更迅猛的技术演进和更严格的管制政策。今天的企业面临着前所未有的风险管理挑战,构建企业全面风险管理体系已成为21世纪全球企业管理发展的新趋势。文章以企业风险管理框架为依据,从分析我国外贸企业内部控制存在问题入手,对内部控制的建立和完善进行有益的探讨。
With the rapid development of economic globalization, enterprises can allocate resources in a larger geographic area and broader business areas. Enterprises also have to face more intense market competition, more rapid technological evolution and more stringent regulatory policies. Today’s enterprises are facing an unprecedented risk management challenge. Building a comprehensive risk management system has become a new trend of global enterprise management in the 21st century. Based on the enterprise risk management framework, the article starts with the analysis of the existing problems in the internal control of foreign trade enterprises in our country and makes a useful discussion on the establishment and improvement of internal control.