浅析中国海外贸易型企业内部控制VIP专享VIP免费

浅析中国海外贸易型企业内部控制摘要随着中国经济的高速发展，中国企业走出去的步伐也越来越快，而在世界经济危机和全面萧条的背景下，中国的海外企业也面临着前所未有的机遇和挑战。怎样才能在新的世界经济和政治的环境下使我们的海外企业在逆境中寻找机遇，并获得发展，立于不败之地，是一个具有重大意义的问题。本文从跨国公司经营方式入手，引出了跨国贸易的经营方式，提出了海外贸易型企业是一种常见的海外企业的组织形式。接着表明关注我国海外贸易型企业经营状况的必要性，通过阐述海外贸易型企业的特点，分析了我国海外贸易型企业在财务制度建设、战略目标实施以及人才引进等方面现状和不足，然后通过具体分析内部控制环境、风险评估、控制活动、信息与沟通和监督这五方面要素，重点提出了存货管理、资金周转控制与政治风险规避等中国海外贸易型企业的内部控制策略。关键字：海外贸易型企业财务管理内部控制风险管控AbstractWiththerapiddevelopmentofChineseeconomy,Chineseenterprisestogooutoftheincreasinglyfastpace,intheworldeconomiccrisisanddepressioninthecontextofChina,theoverseasenterprisesareconfrontedwithhithertounknownopportunitiesandchallenges.Howcanweinthenewworldeconomicandpoliticalenvironmentmakesouroverseasbusinessopportunitiesinadversity,andobtaindevelopment,remaininvincible,isamatterofgreatsignificance.Thisarticlefromthemultinationalcorporationmanagementmeansproceedwith,introducedinternationaltrademodeofoperation,hasraisedconcernaboutChina'soverseastradeenterprisesoperatingstateisnecessary,throughtheforeigntradeenterprise'scharacteristic,hasanalyzedourcountryforeigntradeenterprisesintheconstructionoffinancialsystem,organizationalstructure,strategyimplementationandintroductionoftalentpresentsituationandtheinsufficiency,andthenthroughtheconcreteanalysisoftheinternalcontrolenvironment,riskassessment,controlactivities,informationandcommunicationandsupervisionofthesefivefactors,putforwardtheinventorymanagement,theturnoverofcapitalcontrolandpoliticalriskavoidingofChineseoverseastradeenterprisesinternalcontrolstrategy.Keywords:Foreigntradeenterprises,Financialmanagement,Internalcontrol,Riskmanagement目录摘要....................................................................IAbstract.................................................................II1绪论...................................................................11.1研究背景..........................................................11.2研究目的..........................................................11.3研究内容及架构....................................................22海外贸易型企业内部控制及其特点.........................................22.1海外贸易型企业的定义及特点........................................22.2跨国公司海外经营的方式............................................32.2.1跨国投资....................................................32.2.2跨国生产....................................................42.2.3跨国工程....................................................42.2.4跨国销售或贸易..............................................52.3海外贸易型企业内部控制............................................62.3.1内部控制的内涵..............................................62.3.2海外贸易型企业内部控制的特点................................63我国海外贸易型企业内部控制的现状及存在的问题...........................83.1财务制度建设方面的问题............................................83.1.1存在“多本账”现象..........................................83.1.2财务运作不规范..............