物流企业内部控制体系构建和检查评价研究

Research on Establishment and Evaluation of Logistics Enterprise Internal Control System

从SOX法案和COSO的ERM风险管理框架入手,从公司战略、规划、业务单元、价值链部门和作业活动等五个管理层次,提出物流企业从战略到执行的内部控制构建思路,以及物流企业的内部控制体系检查与评价的方法。通过物流企业内部控制的合理构建和有效实施,以提升我国物流业管理水平,实现企业价值增长的目标。

Based on the ERM risk Management framework of SOX Act and COSO, the paper brings forth how to establish internal control from strategy to implementation in five management levels as strategy, planning, business constitutions, value chain departments, operation activities, etc. and proposes the check and evaluation method of logistics enterprise internal control system.