第三方物流企业内部控制要素的建立策略

Research on the Key Element of Internal Control in the Third-party Logistics

第三方物流企业作为一种新型行业,企业的发展已越来越受到企业内部控制薄弱瓶颈的制约。借鉴企业内部控制理论最新成果——企业风险管理框架(ERM)八要素理论建立和完善第三方物流企业内部控制,对该行业做优做强有着深刻的现实意义。

The third party logistics enterprises are part of new model industry, the development of enterprises is restricted by the weak llnk of internal control. It is significant that making full use of uhramodern achievement in internal control theory eight key elements theory in the enterprise risk management frame （ERM）, building-up and perfecting internal control in third party logistics enterprises for further developing.