中小物流企业内部控制建设改革探究

Research on the Reform of Internal Control Construction of Small and Medium-sized Logistics Enterprises

随着大型物流企业的规模化发展,加上市场经济发展速度放缓,出口贸易减少,中小物流企业面临着不小的生存发展压力。在这样的背景下,必须重点关注内部控制,以内部控制的优化提升竞争力,在激烈的市场竞争中保持优势地位,走可持续发展之路。文中主要就中小物流企业内部控制建设问题进行探讨,在明确物流成本控制基本方法的基础上,从内部控制的角度去思考当前存在的问题,并提出有效的解决对策,以实现自身物流竞争力的提升。

With the large-scale development of large-scale logistics enterprises,coupled with the slowdown in the development of the market economy,and the decline in export trade,small and medium-sized logistics enterprises are faced with considerable pressure for survival and development.Under such a background,they must focus on internal control,improve their competitiveness with the optimization of internal control,maintain a dominant position in the fierce market competition,and take the road of sustainable development.This article mainly discusses the internal control construction of small and medium-sized logistics enterprises.On the basis of clarifying the basic methods of logistics cost control,it considers the current problems from the perspective of internal control,and proposes effective solutions to improve the logistics competitiveness of their own.