中小型物流企业内部控制优化研究——以GJ物流公司为例  

Research on Internal Control Optimization of Small and Medium-sized Logistics Enterprises——A Case Study of GJ Logistics Company

作　　者：闫鲁婷 雷银生[1] YAN Lu-ting;LEI Yin-sheng(School of Management,Wuhan Polytechnic University,Wuhan 430023,China)

机构地区：[1]武汉轻工大学管理学院,湖北武汉430023

出　　处：《物流工程与管理》2022年第9期153-155,共3页Logistics Engineering and Management

摘　　要：我国物流行业市场广阔,大型物流企业逐渐实现规模经营,加上市场经济已由高速转向高质量发展,其增长速度有所放缓,但中小型物流企业不断增多,竞争日益加剧。在此背景下,要着重关注其内部控制,搭建一套把合理、科学和规范联系在一起的内部控制机制。文中结合内部控制理论,对物流企业经营中的内部控制风险进行分析,并选取GJ物流公司为案例,分析其内部控制现状和风险点,从而提升自身物流竞争力。As China’s logistics industry has a broad market,large-scale logistics enterprises gradually realize scale management,and coupled with the market economy turning from high-speed to high-quality development,its increment speed has slowed down,but small and medium-sized logistics enterprises continue to increase,and the competition is increasingly intensified. In this context,it is necessary to pay attention to its internal control,build a set of reasonable,scientific and normative internal control mechanism. Combined with the theory of internal control,this paper analyzes the internal control risks in the operation of logistics enterprises,and then selects GJ Logistics Company as a case to analyze its internal control status and risk points,so as to improve its logistics competitiveness.

关 键 词：内部控制 风险 优化 物流公司 

分 类 号：F272.9[经济管理—企业管理]