物流企业如何应对新兴风险——基于COSO-ERM和企业家认知的中小型物流企业内控体系建设  

How do Logistics Companies Deal with Emerging Risks——Construction of the Internal Control System of Small and Medium-sized Logistics Enterprises Based on COSO-ERM and Entrepreneurs'Cognition

作　　者：钟翔 耿修林[1] ZHONG Xiang;GENG Xiu-lin(School of Business,Nanjing University,Nanjing 210008,China)

机构地区：[1]南京大学商学院,江苏南京210008

出　　处：《物流工程与管理》2021年第12期112-115,119,共5页Logistics Engineering and Management

摘　　要：新兴风险给物流企业带来正负两种影响的可能性,中小型企业如何应对是存活与发展的关键。文中分析新兴风险对物流企业的影响,基于2017版COSO-ERM的指导,结合其注重战略和经营的特点,站在中小型企业的实际决策者即企业家的认知视角讨论该类型物流企业的经营与风险控制,试图贴近实践并以此构建中小型物流企业的内控体系。Emerging risks have the possibility of both positive and negative impacts on logistics companies.How small and medium-sized enterprises respond is the key to survival and development.This article analyzes the impact of emerging risks on logistics companies,and based on the guidance of the 2017 version of COSO-ERM,combined with its characteristics of focusing on strategy and operation,discusses the operation and risk control of this type of logistics company from the cognitive perspective of the actual decision makers,namely entrepreneurs of small and medium-sized enterprises,trying to get close to practice and build an internal control system for small and medium-sized logistics enterprises.

关 键 词：COSO-ERM 企业家认知 新兴风险 内控体系 

分 类 号：F251[经济管理—国民经济]