审计视角下中小企业跨国贸易风险防范问题研究

Research on Risk Prevention of Small and Medium-sized Enterprises'International Trade from the Perspective of Audit

随着跨国贸易竞争的不断加剧,风险已渗透到贸易活动的各个环节,中小企业由于竞争实力有限,更需要加强风险预警和防范。以风险管理为导向的审计功能的延伸和拓展能够增强中小企业风险意识,在风险感知和削减风险的决策服务上促成企业监督机制的整体效应。面对宏观环境、行业环境及企业内部管理中不同风险的挑战,依靠审计的建设性作用,构建企业内部风险控制制度是一种战略性思维。站在审计视角,中小企业跨国贸易尤其需要关注信用风险的监督,通过审计功能介入增强中小企业的风险防范意识,通过加强合同管理和对贸易对象的资信审查,从健全内部审计监督机制着手,完善风险管理体系,进一步提高中小企业跨国贸易抗风险的能力。

With the competition in cross-border trade continues to intensify,risks have penetrated into all aspects of trade activities.Small and medium-sized enterprises need to strengthen risk early warning and prevention due to their limited competitiveness.The extension and expansion of risk management-oriented audit functions can enhance the risk awareness of small and medium-sized enterprises,and promote the overall effect of corporate supervision mechanisms in risk perception and risk reduction decision-making services.Facing the challenges of different risks in the macro environment,industry environment and internal management of enterprises,relying on the constructive role of auditing,building an internal risk control system for enterprises is a strategic thinking.From the perspective of auditing,SMEs’crossborder trade needs to pay special attention to the supervision of credit risks.Through the intervention of auditing functions,the awareness of risk prevention of SMEs should be enhanced.By strengthening contract management and credit review of trading partners,starting from the improvement of the internal audit and supervision mechanism,the improvement The risk management system further improves the ability of SMEs to resist risks in transnational trade.