国际贸易单证工作内审机制引入的探索  

The Research on the Internal Auditing System for International Trade Documents

作　　者：傅婧宸 

机构地区：[1]天津机电职业技术学院,天津市300131

出　　处：《天津职业院校联合学报》2011年第9期13-15,共3页Journal of Tianjin Vocational Institutes

摘　　要：在现代国际贸易中,有相当大比重的商品是在象征性交货的情况下成交的,外贸单证是买方提货和付款的重要依据,任何单据的瑕疵或不符点都可能成为买方拒付的理由,外贸单证的制作和审核就显得尤为重要,稍有错误就会影响买卖双方交易的顺利进行,所以外贸企业应当努力寻求严格审核单据的途径,从企业内部控制风险。In the modern international trade, the goods. Thereupon, the foreign trade documents there is a large proportion of symbolic delivery for have become an important voucher for the buyers to pick up and pay for the goods. Any abnormal conditions or improper points can result in the consequence of buyers＂ refusing to pay the bill. So, making and checking the foreign trade documents is very important. And foreign trade companies should try to find a strict way to examine the documents, which can help the enterprise control the risk.

关 键 词：国际贸易 单证 内审 风险控制 

分 类 号：F740.44[经济管理—国际贸易]