基于AEO认证标准的进出口贸易企业内部控制研究

• 作者： 庄月皎 ¹ 郭文茂 ¹ 汪婷婷 ¹ 洪求杰 ²
• 作者单位：
  1.  厦门华厦学院

  2.  厦门红大税务师事务所有限公司
• 发布时间：2024-10-17

摘要: 近年来，海关总署大力推进构建以信用为核心的新型海关监管体制，引导企业加强自我管理和自我检查，督促进出口贸易企业形成自律主动纠错的驱动机制。其中，进出口贸易企业内部控制模式的建立尤为重要。现阶段，绝大部分企业在进出口活动上未建立相应的制度约束，因而导致企业损失，制约了企业发展。本文基于AEO认证标准中对内部控制的要求，从内部环境、风险评估、控制活动、信息与沟通、内部监督五个方面分析了进出口贸易企业内部控制存在的问题及产生原因，针对性地提出了内部控制优化策略，旨在完善内部控制理论在进出口贸易领域的应用，助力进出口贸易企业建立健全内部控制机制，以提高企业在国际市场上的竞争力和可持续发展能力，减少经营风险和提高经营效益。

Abstract: In recent years, the General Administration of Customs has vigorously promoted the construction of a newtype customs supervision system centered on credit, guided enterprises to strengthen self-management and self-inspection and urging import and export trade enterprises to form a driving mechanism for self-discipline and active error correction. It is particularly important to establish an internal control model for import and export trade enterprises. However, the vast majority of enterprises have not established corresponding system constraints on import and export activities at current stage, thus leading to corporate losses and restricting the development of enterprises. Based on the requirements for internal control in the AEO certifi cation standards, this paper analyzes the problems of internal control and causes thereof in import and export trade enterprises from fi ve aspects: internal environment, risk assessment, control activities, information and communication, and internal supervision. It puts forward targeted internal control optimization strategies, with the aim of improving the application of internal control theory in the field of import and export trade and helping import and export trade enterprises establish a sound internal control mechanism to enhance their competitiveness and sustainable development capabilities in the international market, reduce operational risks and improve operational effi ciency.

• 分类： 工商管理学 >> 企业管理
• 稿件状态： 已在期刊出版
期刊名称： 《中国商论》 2024年 第8期
• 引用： PSSXiv:202410.01495 (或此版本 PSSXiv:202410.01495V1)
  DOI:10.19699/j.cnki.issn2096-0298.2024.08.061
  CSTR:32012.36.PSSXiv.202410.01495
• 推荐引用方式： 庄月皎,郭文茂,汪婷婷,洪求杰.基于AEO认证标准的进出口贸易企业内部控制研究.中国商论,2024(8).[DOI:10.19699/j.cnki.issn2096-0298.2024.08.061] (点此复制)