CAJ | 학술논문

对外贸企业而言，会计内部控制机制是外贸企业财务处理、业务程序等进行规范的一种管理手段，是外贸企业内部管理的基础和内部控制的关键控制点，在整个外贸企业的发展运行中发挥着重要作用。基于此，通过探讨当前外贸企业会计内部控制机制的现状，对其未来发展提出了相关建议。
대외무기업이언，회계내부공제궤제시외무기업재무처리、업무정서등진행규범적일충관리수단，시외무기업내부관리적기출화내부공제적관건공제점，재정개외무기업적발전운행중발휘착중요작용。기우차，통과탐토당전외무기업회계내부공제궤제적현상，대기미래발전제출료상관건의。
For the foreign trade enterprise,the internal control mechanism of accounting is a management tool of foreign trade enterprise financial processing,business process specification,is the foundation of internal control and the key control points of foreign trade enterprise internal management,plays an important role in the development of foreign trade enterprises in the operation of the whole. Based on this,through probing into the present situation of current foreign trade enterprise internal accounting control mechanism ,the related suggestions on its future development are put forward.