The Study Of Internal Control Of Small And Medium-sized International Freight Forwarding Enterprises

The foreign trade situation we are facing is still grim and complicate.Although it is the 10th year after the 2008 global financial crisis,the global economic situation has not recovered to what we have expected.Co-exist and co-prosper with the foreign trade,forwarders enterprises,especially small and medium-sized enterprises,are facing severe challenges to survive under this uncertainty-filled external environment.For small and medium-sized international freight forwarding agents,building a perfect internal control system is not only an important support,but also an important way to enhance their risk defending ability.As a systematic tool for company's healthy and sustainable development,the internal control not only cares about reality survival,but also focuses on future development;it focuses not only on simple risk-averse,but more on preventive measures for risk reduction.Therefore,to build and improve the internal control system of small and medium-sized international freight forwarding agents has been worthy of studied.This article use the method of case study,selecting the R company in the small and medium-sized international freight forwarding agents enterprises as the research object,addressing the concepts and characteristics of internal control,as well as the development of domestic and foreign internal conrtrol theories.The related research achievements of Chinese experts and scholars were then reviewed.Furthermore,the development of China's international freight forwarding enterprises was reviewed,and the present situation of internal control was discussed.Finally,the case study of R company's internal control was performed.The problems and reasons for R company's internal control were first analyzed from the aspects of control environment,business activities and information system,then the company's internal control thought was summarized,and finally the related strategies to improve R company 's internal control was suggested.This study provides valuable experience reference for the same type of small and medium-sized international freight forwarding agents to build and improve the internal control system.They are expected to adjust according to their own situation,to design a reasonable and effective internal control system and make a suitable and standard process,to eventually improve the level of internal control and enhance their ability to defend the risks.