摘要
在市场经济下的现代企业,其内部管理机制的建立相当重要。而外贸企业更多的是要参与国际竞争,企业只有加强内部控制,才能增强竞争力,提高经营效率,保护财产安全,实现经营方针和目标。本文从现阶段外贸企业内部控制存在的问题入手,分析原因,并提出改善措施,旨在加强外贸企业的内部控制管理。
The establishment of internal management system is of much importance in the context of market economy.For a foreign trade enterprise which aims at taking more part in the international competition,it must reinforce the internal control to improve its competitiveness,increase its managing efficiency,protect the safety of property,and achieve the management outline and goal.This article,starting from the problems lying in the internal control,analyses the reasons for such problems and suggests some measures in an attempt to strengthen the internal control management in the foreign trade enterprises.
出处
《宁波广播电视大学学报》
2010年第4期22-23,116,共3页
Journal of Ningbo Radio & TV University
关键词
外贸企业
内部控制
不相容职务分离
Foreign Trade Enterprises
internal control
separation of incompatible duty
