中小物流企业内部控制问题研究

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

新冠疫情的不定期爆发,导致近些年来国内和进出口贸易减少,物流行业整体发展速度放缓。与大型物流企业和外资物流企业相比,中小物流企业在市场竞争中并不占据优势。在此背景下,如果忽视内部控制的重要性,就有可能导致企业出现各种各样的问题,轻则经营不善,重则破产清算。因此,建立完善的内部控制体系势在必行。文中通过查阅中小物流企业的资料和已有的参考文献,对大多数中小物流企业内部控制中存在的共性问题进行了归纳总结,并针对性地提出了相应的对策建议,以期增强中小物流企业的市场竞争力,促使其实现可持续发展。

Due to the irregular outbreak of the COVID-19,domestic trade and import and export trade have decreased in recent years,and the overall development speed of the logistics industry has slowed down.Compared with large logistics enterprises and foreign-funded logistics enterprises,small and medium-sized logistics enterprises do not have an advantage in market competition.In this context,if the importance of internal control is ignored,it may lead to various problems of enterprises,ranging from poor management to bankruptcy and liquidation.Therefore,it is imperative to establish a sound internal control system.This paper summarizes the common problems in the internal control of most small and medium-sized logistics enterprises by consulting the materials of small and medium-sized logistics enterprises and the existing references,and puts forward corresponding countermeasures and suggestions in order to enhance the market competitiveness of small and medium-sized logistics enterprises,and promote its sustainable development.