节点文献

风险管理视角下企业供应链内控体系设计研究

Research on the design of internal control system in enterprise supply chain from the perspective of risk management

  • 推荐 CAJ下载
  • PDF下载
  • 不支持迅雷等下载工具,请取消加速工具后下载。

【作者】 马婧雯

【Author】 Ma Jingwen;Inner Mongolia Zhongye Certified Public Accountants Co.,Ltd.;

【机构】 内蒙古中烨会计师事务所有限责任公司

【摘要】 新时代,供应链管理已成为企业运营管理的核心部分之一,它涵盖了从原材料采购到最终产品交付的全过程,涉及众多环节和参与方。构建科学高效的供应链内控体系,能够帮助企业及时、准确地管理供应链风险,实现可持续发展目标。文章以供应链风险管理的必要性为切入点,梳理风险管理视角下企业供应链内控体系设计的框架与原则,并总结目前企业供应链内控体系设计中存在的问题,最后提出应对策略,以助力企业提升供应链风险管理水平,实现良好发展。

【Abstract】 In the new era, supply chain management has become one of the core parts of enterprise operation management, covering the entire process from raw material procurement to final product delivery, involving numerous links and participants.Building a scientific and efficient supply chain internal control system can help enterprises manage supply chain risks in a timely and accurate manner, and achieve sustainable development goals.This article takes the necessity of supply chain risk management as the starting point, sorts out the framework and principles of enterprise supply chain internal control system design from the perspective of risk management, summarizes the problems currently existing in the design of enterprise supply chain internal control system, and finally proposes countermeasures to help enterprises improve their supply chain risk management level and achieve good development.

【关键词】 风险管理供应链内控体系
【Key words】 risk managementsupply chaininternal control system
  • 【分类号】F275;F274
  • 【下载频次】84
节点文献中: 

本文链接的文献网络图示:

本文的引文网络