摘要
内部控制是提高经营效率、充分有效地取得和利用各种资源,达到既定管理目标,在单位内部实施各种措施和方法的总称。在分析中小型外贸企业内部控制目前存在的普遍性问题后,提出改进内部控制的方法,以建立有效的内部控制环境,从而达到增加企业效益,提高科学管理水平,转变经济增长方式的目的。
Internal control is the general name of the methods and measures that improve the management efficiency, gain great use of different source, achieve fixed management objectives and etc. From analyzing small and medium-sized companies＇ current internal control problems, This article aims to seek reasonable solutions to improve them, establish effective internal control environment, for further target of adding the enterprise＇s benefits, improving the scientific management level and converting methods of economic growing.
出处
《浙江工商职业技术学院学报》
2014年第2期14-17,共4页
Journal of Zhejiang Business Technology Institute
关键词
中小型企业
内部控制
外贸
风险评估
small and medium-sized enterprises
internal control
foreign trade
risk assessment
