Construction And Evaluation Of Internal Control System Of Export Agent

In 2014, Alibaba onetouch business strongly entered into export agency market. Then under the leadership of the export agency enterprises in Ningbo area, many enterprises had to reduce the price and finally seriously disrupted the entire market. Alibaba, who have advanced management experience and service concept with a lower cost, have a strong impact on the export agency industry. In order to adapt to the fierce competition of the trade environment, export agency enterprises have begun to pay attention to the construction of internal control management. Therefore, how to improve the internal control level of the export agency enterprise is not only a theoretical research significance, but also the urgent need to serve the practice.In this paper, in order to construct a reasonable internal control system of the export agency enterprise, we analyze the operating characteristics and status of export agency companies first. The internal control system is subdivided for five primary indicators:control environment, risk assessment, control activities, information and communication, monitoring. After analyzing the impact factors of the five-level indicators, it was subdivided into 17 secondary indicators. Secondly, according to the index system, the index weight is determined by analytic hierarchy process method, and fuzzy comprehensive evaluation method is chosen as the evaluation method. Finally, as the object of evaluation, we make an empirical analysis of A company’s internal control and summarize its measures how A company enhance the capacity of the internal control.The results show that:the level of A company’s internal control is good, the proportion of risk assessment index is the highest; the information and communication is in the general level. The evaluation results conform to the actual situation of A company, and it shows that the evaluation index system of the internal control system is more objective and reasonable. Therefore, it can be used to evaluate the internal control level of other export agency company, so as to provide some suggestions for enhancing the internal control level.