導語：國際貿易企業風險防(fang)范體系問題和建議一文(wen)來源于網(wang)友(you)上(shang)傳，不代表本站(zhan)觀點，若(ruo)需要原創文(wen)章可(ke)咨詢客(ke)服老師(shi)，歡迎參考。

摘要：近年來，在中國經濟全球化發展的進程中，國際貿易企業迎來很多發展機遇，但是也面臨諸多挑戰，各類風險時有發生，對國際貿易企業的長遠進步造成不利影響，合理開展內控管理工作，創建完善的國際貿易企業風險防范體系成為必然趨勢。基于此，文章研究國際貿易企業的風險問題，提出構建風險防范體系、增強內部控制工作效果的建議，旨在為(wei)促使(shi)國際貿(mao)易(yi)中小型企(qi)業的健康穩定發展夯實基礎。

關鍵詞：內(nei)部控制視角(jiao)；國際貿易(yi)企業；風險防(fang)范體系；構建

國際(ji)貿(mao)易企業在實(shi)際(ji)發展過程中應以構建完善風(feng)險(xian)(xian)防(fang)范體系為(wei)目(mu)標，強(qiang)化內部控(kong)制工作的力度，健全管理(li)制度，形成(cheng)正確觀念，增強(qiang)內部控(kong)制的風(feng)險(xian)(xian)防(fang)范效果(guo)，達到預期的工作目(mu)的。

一、案例分析

2021年9月，A公司開展內(nei)(nei)控評價工作，將(jiang)內(nei)(nei)控中現(xian)存的(de)有漏(lou)洞的(de)業(ye)務作為本(ben)年的(de)重點。以2018-2021年X國家(jia)進(jin)口的(de)45瓶(ping)紅葡萄酒(jiu)作為審計目標，通過單(dan)證備案，審核實際業(ye)務發票、合(he)同、裝單(dan)箱是(shi)(shi)否一致(zhi)，業(ye)務流轉軌跡與申(shen)(shen)報是(shi)(shi)否齊全。然而因為外商的(de)疏忽和內(nei)(nei)控程(cheng)序(xu)執行存在缺陷，導致(zhi)一部分費用未按要求國內(nei)(nei)申(shen)(shen)報繳稅，后A公司馬上啟動補繳程(cheng)序(xu)，及時減(jian)少(shao)企業(ye)的(de)經營風險。

二、國際貿易企業風險問題分析

（一）政策類型

A公(gong)司(si)屬于國(guo)際貿易類型的(de)企(qi)業(ye)，對(dui)外經(jing)(jing)濟(ji)業(ye)務(wu)交往期間面(mian)臨一些風(feng)險(xian)，在(zai)國(guo)際環境發生變化的(de)情況下，或者是(shi)政府行為(wei)對(dui)A公(gong)司(si)的(de)經(jing)(jing)營造成不利影(ying)響的(de)情況下所發生的(de)風(feng)險(xian)問題。目前在(zai)全球經(jing)(jing)濟(ji)快速發展的(de)進程中，各個國(guo)家的(de)政府部門都開始制定(ding)強硬(ying)的(de)對(dui)外經(jing)(jing)濟(ji)政策，這(zhe)也是(shi)導(dao)致A公(gong)司(si)出現風(feng)險(xian)的(de)主要原因。2021年A公(gong)司(si)經(jing)(jing)全方位研判主動放棄與(yu)M國(guo)長達10年的(de)原材料采購業(ye)務(wu)。

（二）商業類型

A公(gong)司在(zai)(zai)2018-2021年(nian)X國(guo)家進口(kou)(kou)的(de)(de)(de)(de)45瓶紅葡(pu)萄酒作為審計目(mu)標，通過(guo)(guo)單證(zheng)備案(an)，審核實際(ji)業務(wu)(wu)發票、合(he)同(tong)、裝單箱是否一致(zhi)(zhi)，業務(wu)(wu)軌跡與(yu)申報(bao)手續(xu)是否齊全。然(ran)而(er)，因為外(wai)商的(de)(de)(de)(de)疏忽和內控程(cheng)序執行存在(zai)(zai)缺陷，導致(zhi)(zhi)一部分費用未按要(yao)求在(zai)(zai)國(guo)內申報(bao)繳稅(shui)，這也是A公(gong)司所面(mian)(mian)臨的(de)(de)(de)(de)商業經營風險(xian)問題。并且(qie)A公(gong)司在(zai)(zai)發展的(de)(de)(de)(de)過(guo)(guo)程(cheng)中(zhong)所面(mian)(mian)臨的(de)(de)(de)(de)市場(chang)風險(xian)問題，還會涉及價值為主導的(de)(de)(de)(de)過(guo)(guo)度(du)競(jing)爭(zheng)(zheng)現(xian)(xian)(xian)象(xiang)，而(er)由(you)于A公(gong)司缺少(shao)進出(chu)口(kou)(kou)貿易的(de)(de)(de)(de)競(jing)爭(zheng)(zheng)手段，價格的(de)(de)(de)(de)競(jing)爭(zheng)(zheng)力很低(di)，導致(zhi)(zhi)A公(gong)司受到(dao)一定的(de)(de)(de)(de)不(bu)良影(ying)響。除此之(zhi)外(wai)，A公(gong)司在(zai)(zai)發展期間還面(mian)(mian)臨著合(he)同(tong)風險(xian)，可(ke)能(neng)會出(chu)現(xian)(xian)(xian)合(he)同(tong)差錯現(xian)(xian)(xian)象(xiang)、違(wei)約現(xian)(xian)(xian)象(xiang)等，還會涉及資信(xin)風險(xian)問題，就是客戶的(de)(de)(de)(de)信(xin)用品質(zhi)、信(xin)用能(neng)力較低(di)。還可(ke)能(neng)出(chu)現(xian)(xian)(xian)結(jie)算風險(xian)，主要(yao)原因就是外(wai)匯的(de)(de)(de)(de)匯率(lv)頻繁變化，導致(zhi)(zhi)A公(gong)司的(de)(de)(de)(de)經營活動受到(dao)不(bu)利(li)影(ying)響，很容易出(chu)現(xian)(xian)(xian)結(jie)算風險(xian)問題。

（三）市場風險

中國(guo)從(cong)之前(qian)簡單的(de)(de)農副(fu)產(chan)品出(chu)口發展成為(wei)世界(jie)制(zhi)造大(da)國(guo)，中國(guo)在(zai)外(wai)貿(mao)產(chan)品的(de)(de)價格方(fang)面(mian)具(ju)有很高(gao)的(de)(de)競(jing)爭優勢。當前(qian)各個國(guo)家為(wei)了更(geng)(geng)好地進行本土經濟的(de)(de)保護，開始制(zhi)定(ding)貿(mao)易保護政策，導(dao)致(zhi)(zhi)(zhi)A公司國(guo)際貿(mao)易企業在(zai)出(chu)口的(de)(de)過程(cheng)(cheng)中面(mian)臨(lin)著關(guan)稅(shui)壁壘，只能利用很低(di)的(de)(de)成本獲得更(geng)(geng)多效益，高(gao)額的(de)(de)關(guan)稅(shui)導(dao)致(zhi)(zhi)(zhi)A公司在(zai)出(chu)口貿(mao)易方(fang)面(mian)喪失很多利潤(run)。同時(shi)國(guo)外(wai)在(zai)進口產(chan)品方(fang)面(mian)提出(chu)了嚴格的(de)(de)規范，制(zhi)定(ding)很多檢查程(cheng)(cheng)序，導(dao)致(zhi)(zhi)(zhi)A公司的(de)(de)外(wai)貿(mao)成本增加，使其在(zai)國(guo)際中的(de)(de)市場競(jing)爭力被削弱。

（四）匯率風險

匯(hui)(hui)(hui)率(lv)風險(xian)屬于A公(gong)司(si)所面臨的(de)(de)重要風險(xian)，對(dui)其發展造成不利影(ying)響(xiang)。中(zhong)國(guo)加入(ru)WTO之后，外(wai)(wai)貿交(jiao)易(yi)額開始(shi)快速增加，對(dui)外(wai)(wai)貿易(yi)企業的(de)(de)數量(liang)不斷增多，國(guo)際(ji)市場領域(yu)中(zhong)的(de)(de)競爭越(yue)來越(yue)激烈。為了增強中(zhong)國(guo)外(wai)(wai)貿企業的(de)(de)競爭實力、降低國(guo)際(ji)匯(hui)(hui)(hui)率(lv)變(bian)化帶來的(de)(de)風險(xian)，中(zhong)國(guo)已經開始(shi)進行匯(hui)(hui)(hui)率(lv)改革，將固定(ding)性(xing)的(de)(de)匯(hui)(hui)(hui)率(lv)調整成為浮(fu)動的(de)(de)匯(hui)(hui)(hui)率(lv)，向(xiang)著(zhu)市場調節的(de)(de)方向(xiang)轉變(bian)，使(shi)得人(ren)(ren)民幣(bi)(bi)匯(hui)(hui)(hui)率(lv)具有(you)一定(ding)的(de)(de)彈性(xing)與波動幅度(du)(du)，但(dan)是在人(ren)(ren)民幣(bi)(bi)波動幅度(du)(du)提升的(de)(de)情況下(xia)(xia)，也可以將A公(gong)司(si)在國(guo)際(ji)市場中(zhong)的(de)(de)匯(hui)(hui)(hui)率(lv)風險(xian)體(ti)現(xian)出來。另外(wai)(wai)，西方國(guo)家在金(jin)融危(wei)機的(de)(de)情況下(xia)(xia)使(shi)得人(ren)(ren)民幣(bi)(bi)持續性(xing)升值(zhi)，A公(gong)司(si)在交(jiao)易(yi)期間可能會出現(xian)匯(hui)(hui)(hui)率(lv)風險(xian)問(wen)題(ti)，例如：合同簽訂環節、結(jie)算環節的(de)(de)匯(hui)(hui)(hui)率(lv)改變(bian)，會導致A公(gong)司(si)的(de)(de)損益受(shou)到影(ying)響(xiang)，所以必須重點(dian)預防(fang)與規避(bi)匯(hui)(hui)(hui)率(lv)風險(xian)，預防(fang)A公(gong)司(si)受(shou)到威脅。

（五）經營風險

國(guo)(guo)際(ji)(ji)(ji)貿易(yi)企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)日常進(jin)(jin)口(kou)(kou)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)經(jing)(jing)營(ying)(ying)管(guan)理(li)(li)(li)的(de)(de)(de)(de)(de)過程中，管(guan)理(li)(li)(li)工(gong)作水平直接(jie)(jie)影(ying)響(xiang)內(nei)(nei)部(bu)(bu)建設(she)效(xiao)(xiao)(xiao)果，和企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)核(he)心實(shi)力也存在(zai)(zai)直接(jie)(jie)聯(lian)系，并且國(guo)(guo)際(ji)(ji)(ji)貿易(yi)企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)進(jin)(jin)口(kou)(kou)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)經(jing)(jing)營(ying)(ying)管(guan)理(li)(li)(li)期間，會涉及人力資(zi)源管(guan)理(li)(li)(li)、財務(wu)(wu)管(guan)理(li)(li)(li)和物(wu)流管(guan)理(li)(li)(li)等，具有(you)(you)(you)一定(ding)的(de)(de)(de)(de)(de)系統化特點(dian)，對(dui)監管(guan)管(guan)理(li)(li)(li)工(gong)作的(de)(de)(de)(de)(de)效(xiao)(xiao)(xiao)率(lv)和質(zhi)(zhi)量提出高要求。雖然此類環節是在(zai)(zai)企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)內(nei)(nei)部(bu)(bu)運行(xing)但是實(shi)踐期間很容易(yi)受到外部(bu)(bu)環境(jing)的(de)(de)(de)(de)(de)影(ying)響(xiang)，所(suo)以(yi)必須(xu)確保經(jing)(jing)營(ying)(ying)管(guan)理(li)(li)(li)的(de)(de)(de)(de)(de)內(nei)(nei)部(bu)(bu)和外部(bu)(bu)適應(ying)性。另(ling)外，在(zai)(zai)實(shi)際(ji)(ji)(ji)的(de)(de)(de)(de)(de)內(nei)(nei)控(kong)(kong)工(gong)作中還需嚴格(ge)落實(shi)經(jing)(jing)營(ying)(ying)管(guan)理(li)(li)(li)責任(ren)，只有(you)(you)(you)合(he)理(li)(li)(li)進(jin)(jin)行(xing)經(jing)(jing)營(ying)(ying)崗位(wei)的(de)(de)(de)(de)(de)管(guan)理(li)(li)(li)、績效(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)評(ping)價審查、產(chan)品質(zhi)(zhi)量的(de)(de)(de)(de)(de)檢驗(yan)與進(jin)(jin)口(kou)(kou)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)的(de)(de)(de)(de)(de)計劃制(zhi)(zhi)定(ding)，才(cai)能(neng)(neng)預(yu)防經(jing)(jing)營(ying)(ying)風(feng)(feng)險(xian)(xian)。但是目前在(zai)(zai)國(guo)(guo)際(ji)(ji)(ji)貿易(yi)企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)開展進(jin)(jin)口(kou)(kou)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)的(de)(de)(de)(de)(de)過程中由(you)于缺乏(fa)完(wan)(wan)善的(de)(de)(de)(de)(de)經(jing)(jing)營(ying)(ying)風(feng)(feng)險(xian)(xian)預(yu)防和控(kong)(kong)制(zhi)(zhi)方案，沒有(you)(you)(you)全面分析國(guo)(guo)際(ji)(ji)(ji)貿易(yi)進(jin)(jin)口(kou)(kou)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)的(de)(de)(de)(de)(de)特點(dian)和情(qing)況(kuang)，不能(neng)(neng)嚴格(ge)進(jin)(jin)行(xing)進(jin)(jin)口(kou)(kou)產(chan)品質(zhi)(zhi)量的(de)(de)(de)(de)(de)檢驗(yan)和審查，發票與合(he)同(tong)的(de)(de)(de)(de)(de)審核(he)管(guan)理(li)(li)(li)存在(zai)(zai)不足，再加(jia)上企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)內(nei)(nei)控(kong)(kong)程序存在(zai)(zai)缺陷、外商有(you)(you)(you)所(suo)疏忽，很容易(yi)引(yin)發經(jing)(jing)營(ying)(ying)層面的(de)(de)(de)(de)(de)風(feng)(feng)險(xian)(xian)，對(dui)國(guo)(guo)際(ji)(ji)(ji)貿易(yi)企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)進(jin)(jin)口(kou)(kou)業(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)的(de)(de)(de)(de)(de)合(he)理(li)(li)(li)開展、經(jing)(jing)營(ying)(ying)工(gong)作的(de)(de)(de)(de)(de)安全進(jin)(jin)行(xing)，都(dou)會產(chan)生不利的(de)(de)(de)(de)(de)影(ying)響(xiang)，如果不能(neng)(neng)及時按照經(jing)(jing)營(ying)(ying)風(feng)(feng)險(xian)(xian)特點(dian)制(zhi)(zhi)定(ding)完(wan)(wan)善的(de)(de)(de)(de)(de)內(nei)(nei)控(kong)(kong)機(ji)制(zhi)(zhi)和內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)體系，將會導致企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)經(jing)(jing)營(ying)(ying)風(feng)(feng)險(xian)(xian)的(de)(de)(de)(de)(de)影(ying)響(xiang)下遭受嚴重的(de)(de)(de)(de)(de)經(jing)(jing)濟損失。

三、內控視角下國際貿易企業風險防范體系的構建

（一(yi)）構建(jian)政策(ce)風險防范體系

A公司(si)在(zai)(zai)預防國際(ji)貿(mao)易(yi)政策(ce)(ce)風(feng)險(xian)(xian)問題(ti)的(de)過程(cheng)(cheng)中(zhong)，應重點(dian)構建風(feng)險(xian)(xian)防范體系，首先，制定企業內部控制的(de)制度(du)，準(zhun)確分(fen)析(xi)研究國外貿(mao)易(yi)政策(ce)(ce)的(de)特點(dian)，對(dui)國際(ji)局勢有(you)著(zhu)深入了(le)解，分(fen)析(xi)研究對(dui)外貿(mao)易(yi)的(de)背景(jing)情況。其(qi)次，準(zhun)確了(le)解中(zhong)國在(zai)(zai)對(dui)外貿(mao)易(yi)政策(ce)(ce)方(fang)面的(de)變化(hua)情況，了(le)解交易(yi)方(fang)所在(zai)(zai)國家的(de)對(dui)外貿(mao)易(yi)政策(ce)(ce)，著(zhu)重分(fen)析(xi)關稅(shui)政策(ce)(ce)的(de)變化(hua)，研究貿(mao)易(yi)方(fang)經濟形(xing)勢。最后，采用(yong)(yong)購買保(bao)險(xian)(xian)的(de)方(fang)式轉移風(feng)險(xian)(xian)，利(li)用(yong)(yong)保(bao)險(xian)(xian)轉移政策(ce)(ce)風(feng)險(xian)(xian)財(cai)產(chan)損失，在(zai)(zai)一定程(cheng)(cheng)度(du)上能夠維護A公司(si)在(zai)(zai)國際(ji)貿(mao)易(yi)過程(cheng)(cheng)中(zhong)的(de)效益。

（二）構建(jian)商(shang)業風險防范(fan)體系(xi)

為(wei)預防(fang)出現商業(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，A公(gong)司在內部(bu)(bu)控(kong)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)過程(cheng)中應構建(jian)商業(ye)(ye)(ye)類(lei)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)防(fang)范體系。其(qi)一，組建(jian)專(zhuan)(zhuan)門的(de)(de)(de)(de)(de)商業(ye)(ye)(ye)類(lei)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)內部(bu)(bu)控(kong)制(zhi)(zhi)(zhi)工(gong)作(zuo)的(de)(de)(de)(de)(de)組織機構，成(cheng)立專(zhuan)(zhuan)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)商業(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)部(bu)(bu)門，明確(que)(que)主(zhu)要(yao)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)控(kong)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)節點(dian)，按照(zhao)(zhao)(zhao)對(dui)外(wai)貿易(yi)(yi)的(de)(de)(de)(de)(de)流程(cheng)確(que)(que)定主(zhu)要(yao)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)控(kong)制(zhi)(zhi)(zhi)點(dian)，創建(jian)較(jiao)為(wei)完善的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)識別(bie)機制(zhi)(zhi)(zhi)體系，開(kai)發風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)預警的(de)(de)(de)(de)(de)系統平(ping)臺，從根本上(shang)預防(fang)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)問題(ti)的(de)(de)(de)(de)(de)發生，穩(wen)(wen)穩(wen)(wen)抓(zhua)住未來(lai)發展的(de)(de)(de)(de)(de)機遇，按照(zhao)(zhao)(zhao)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)特點(dian)和(he)情況(kuang)定性與(yu)定量進行控(kong)制(zhi)(zhi)(zhi)，結合事前(qian)考察(cha)分析之后(hou)所設置的(de)(de)(de)(de)(de)閾值(zhi)準確(que)(que)進行關(guan)鍵風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)識別(bie)管(guan)理(li)。在此(ci)期間內部(bu)(bu)控(kong)制(zhi)(zhi)(zhi)部(bu)(bu)門還需(xu)開(kai)發專(zhuan)(zhuan)門的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)評(ping)估(gu)(gu)系統來(lai)識別(bie)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)問題(ti)、明確(que)(que)問題(ti)的(de)(de)(de)(de)(de)原因(yin)、評(ping)價風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)程(cheng)度與(yu)影響度，組織風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)內控(kong)管(guan)理(li)的(de)(de)(de)(de)(de)部(bu)(bu)門階段性評(ping)估(gu)(gu)內部(bu)(bu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)與(yu)外(wai)部(bu)(bu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，聘用專(zhuan)(zhuan)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)人(ren)(ren)員開(kai)展風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)分析工(gong)作(zuo)，按照(zhao)(zhao)(zhao)評(ping)估(gu)(gu)結果制(zhi)(zhi)(zhi)定針對(dui)性的(de)(de)(de)(de)(de)應對(dui)方案，利用低成(cheng)本減少企(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)損失；其(qi)二，營造較(jiao)為(wei)良好的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)文化(hua)環境，建(jian)議(yi)A企(qi)業(ye)(ye)(ye)在編制(zhi)(zhi)(zhi)對(dui)外(wai)貿易(yi)(yi)工(gong)作(zuo)計劃的(de)(de)(de)(de)(de)過程(cheng)中形成(cheng)正確(que)(que)的(de)(de)(de)(de)(de)商業(ye)(ye)(ye)類(lei)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)防(fang)范觀念(nian)意識，按照(zhao)(zhao)(zhao)內部(bu)(bu)環境和(he)外(wai)部(bu)(bu)條件，仔細(xi)研究各個地(di)區的(de)(de)(de)(de)(de)經(jing)濟條件之下的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)隱患(huan)，同時轉變內部(bu)(bu)人(ren)(ren)員的(de)(de)(de)(de)(de)思想觀念(nian)，強(qiang)化(hua)國際貿易(yi)(yi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)教育(yu)力度，引(yin)導(dao)A公(gong)司從上(shang)級管(guan)理(li)部(bu)(bu)門到下級職(zhi)工(gong)人(ren)(ren)員都要(yao)積極掌握商業(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)防(fang)控(kong)措(cuo)施和(he)技巧，以免出現風(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)隱患(huan)問題(ti)和(he)不足之處。

（三）構建市場風險防范體(ti)系

A公司在(zai)此次(ci)因為外商(shang)的(de)(de)疏忽(hu)和內(nei)控(kong)程序(xu)執行存在(zai)缺陷，導致一(yi)部分費(fei)用未按(an)要求在(zai)國內(nei)申報繳稅，發現之(zhi)后馬(ma)上啟動補繳程序(xu)，有(you)效預防了市(shi)(shi)場風險(xian)所帶來的(de)(de)影響。在(zai)未來的(de)(de)工(gong)作中(zhong)(zhong)為從根本層面避免(mian)市(shi)(shi)場風險(xian)問題(ti)，還(huan)需創建完善的(de)(de)市(shi)(shi)場風險(xian)防范體系，要求內(nei)部控(kong)制(zhi)(zhi)部門和人(ren)員深(shen)入研究國際貿易過程中(zhong)(zhong)市(shi)(shi)場風險(xian)問題(ti)的(de)(de)發生規律(lv)，全面分析市(shi)(shi)場的(de)(de)情況，制(zhi)(zhi)定對(dui)外貿易工(gong)作計(ji)劃之(zhi)前，按(an)照市(shi)(shi)場的(de)(de)具(ju)體狀況預防、控(kong)制(zhi)(zhi)風險(xian)隱患(huan)問題(ti)，避免(mian)市(shi)(shi)場類型的(de)(de)風險(xian)所帶來的(de)(de)影響[1]。

（四）構建匯率風險防范體系

為預(yu)防匯率(lv)(lv)風(feng)(feng)(feng)險(xian)所帶(dai)來(lai)的(de)(de)(de)影(ying)響(xiang)，建(jian)議A公(gong)司在對外(wai)貿(mao)易(yi)(yi)中，重點研究分(fen)析不同國家的(de)(de)(de)匯率(lv)(lv)變化規(gui)律(lv)和(he)情況(kuang)，根據目前所存在的(de)(de)(de)風(feng)(feng)(feng)險(xian)隱(yin)患問(wen)(wen)題，制(zhi)定(ding)能夠從根本(ben)層面規(gui)避(bi)問(wen)(wen)題的(de)(de)(de)方(fang)案計(ji)劃(hua)，通過預(yu)防匯率(lv)(lv)波動和(he)其(qi)他現象的(de)(de)(de)風(feng)(feng)(feng)險(xian)，嚴格進行各類風(feng)(feng)(feng)險(xian)問(wen)(wen)題的(de)(de)(de)預(yu)防和(he)控制(zhi)。此外(wai)，內部(bu)管理的(de)(de)(de)工作(zuo)中應要求其(qi)他部(bu)門在選擇對外(wai)貿(mao)易(yi)(yi)合作(zuo)方(fang)的(de)(de)(de)過程中，分(fen)析合作(zuo)方(fang)所在國家的(de)(de)(de)匯率(lv)(lv)情況(kuang)，和(he)合作(zuo)方(fang)簽訂(ding)共(gong)同分(fen)擔(dan)匯率(lv)(lv)風(feng)(feng)(feng)險(xian)的(de)(de)(de)協議，在一定(ding)程度上能夠避(bi)免匯率(lv)(lv)風(feng)(feng)(feng)險(xian)問(wen)(wen)題對A公(gong)司發(fa)展所造成的(de)(de)(de)影(ying)響(xiang)。

（五）構建經營風險防范體系

A公(gong)(gong)(gong)(gong)司(si)在(zai)內(nei)部(bu)(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)過(guo)程(cheng)(cheng)(cheng)中(zhong)應(ying)重(zhong)點研(yan)究和(he)(he)(he)(he)(he)分(fen)(fen)析(xi)進(jin)(jin)(jin)口(kou)(kou)(kou)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)方(fang)(fang)(fang)(fang)面(mian)的(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)營風(feng)(feng)險問(wen)(wen)(wen)題(ti)(ti)發生的(de)(de)(de)(de)(de)(de)(de)(de)特(te)點和(he)(he)(he)(he)(he)規律(lv)，根據問(wen)(wen)(wen)題(ti)(ti)發生的(de)(de)(de)(de)(de)(de)(de)(de)原因，構(gou)(gou)建完(wan)善的(de)(de)(de)(de)(de)(de)(de)(de)內(nei)部(bu)(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)，創建經(jing)(jing)營風(feng)(feng)險防(fang)(fang)范(fan)體系(xi)(xi)。筆者作(zuo)(zuo)為(wei)A公(gong)(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)(de)(de)(de)實際(ji)(ji)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)人(ren)，從專業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)角度(du)(du)(du)，結合(he)(he)(he)《審(shen)計》教學工作(zuo)(zuo)中(zhong)課程(cheng)(cheng)(cheng)設置(zhi)等要(yao)素，管(guan)理(li)(li)(li)好一(yi)個企(qi)(qi)業(ye)(ye)(ye)首先(xian)要(yao)從內(nei)部(bu)(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)角度(du)(du)(du)出(chu)(chu)(chu)發預防(fang)(fang)經(jing)(jing)營風(feng)(feng)險，促使A公(gong)(gong)(gong)(gong)司(si)進(jin)(jin)(jin)口(kou)(kou)(kou)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)安(an)全(quan)(quan)發展。①形(xing)成(cheng)正確(que)的(de)(de)(de)(de)(de)(de)(de)(de)憂患觀念(nian)意識。A公(gong)(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)(de)(de)(de)內(nei)部(bu)(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)部(bu)(bu)(bu)門應(ying)重(zhong)點關注進(jin)(jin)(jin)口(kou)(kou)(kou)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)營風(feng)(feng)險的(de)(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)析(xi)和(he)(he)(he)(he)(he)評估，增強風(feng)(feng)險防(fang)(fang)范(fan)的(de)(de)(de)(de)(de)(de)(de)(de)自(zi)覺(jue)性，按照進(jin)(jin)(jin)口(kou)(kou)(kou)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)長遠(yuan)發展的(de)(de)(de)(de)(de)(de)(de)(de)需求(qiu)(qiu)，強化人(ren)員的(de)(de)(de)(de)(de)(de)(de)(de)考察(cha)和(he)(he)(he)(he)(he)審(shen)核力度(du)(du)(du)，注重(zhong)管(guan)理(li)(li)(li)體系(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)調(diao)整(zheng)，仔細分(fen)(fen)析(xi)外部(bu)(bu)(bu)環境，合(he)(he)(he)理(li)(li)(li)設計內(nei)部(bu)(bu)(bu)經(jing)(jing)營模式，創建完(wan)善的(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)險預防(fang)(fang)和(he)(he)(he)(he)(he)抵御體系(xi)(xi)，經(jing)(jing)常和(he)(he)(he)(he)(he)相同類型的(de)(de)(de)(de)(de)(de)(de)(de)進(jin)(jin)(jin)口(kou)(kou)(kou)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)國(guo)際(ji)(ji)貿易企(qi)(qi)業(ye)(ye)(ye)相互對(dui)比，研(yan)究典型的(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)營風(feng)(feng)險案例，積極借鑒(jian)其他企(qi)(qi)業(ye)(ye)(ye)預防(fang)(fang)進(jin)(jin)(jin)口(kou)(kou)(kou)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)經(jing)(jing)營風(feng)(feng)險的(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)功經(jing)(jing)驗(yan)，避(bi)免風(feng)(feng)險問(wen)(wen)(wen)題(ti)(ti)對(dui)A公(gong)(gong)(gong)(gong)司(si)經(jing)(jing)濟發展造成(cheng)不利(li)影響。②完(wan)善資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)信(xin)審(shen)查(cha)的(de)(de)(de)(de)(de)(de)(de)(de)工作(zuo)(zuo)機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)，A公(gong)(gong)(gong)(gong)司(si)在(zai)與(yu)國(guo)外其他公(gong)(gong)(gong)(gong)司(si)相互合(he)(he)(he)作(zuo)(zuo)進(jin)(jin)(jin)行進(jin)(jin)(jin)口(kou)(kou)(kou)貿易之前，嚴(yan)格審(shen)查(cha)國(guo)外公(gong)(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)信(xin)情(qing)(qing)況，明確(que)國(guo)外公(gong)(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)(de)(de)(de)信(xin)譽度(du)(du)(du)和(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)歷(li)，如果(guo)(guo)發現(xian)(xian)(xian)國(guo)外企(qi)(qi)業(ye)(ye)(ye)出(chu)(chu)(chu)現(xian)(xian)(xian)信(xin)譽度(du)(du)(du)差、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)本實力低的(de)(de)(de)(de)(de)(de)(de)(de)問(wen)(wen)(wen)題(ti)(ti)，應(ying)明確(que)合(he)(he)(he)作(zuo)(zuo)伙伴是否具備履行合(he)(he)(he)同義務(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)能(neng)力，如果(guo)(guo)缺乏履行合(he)(he)(he)同義務(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)能(neng)力要(yao)考慮更換合(he)(he)(he)作(zuo)(zuo)伙伴。在(zai)確(que)定(ding)(ding)合(he)(he)(he)作(zuo)(zuo)伙伴之后還需要(yao)求(qiu)(qiu)國(guo)外公(gong)(gong)(gong)(gong)司(si)做好進(jin)(jin)(jin)口(kou)(kou)(kou)產(chan)(chan)品的(de)(de)(de)(de)(de)(de)(de)(de)質(zhi)量檢驗(yan)、管(guan)理(li)(li)(li)，必須保(bao)證(zheng)所提供的(de)(de)(de)(de)(de)(de)(de)(de)產(chan)(chan)品質(zhi)量符合(he)(he)(he)標準要(yao)求(qiu)(qiu)，A公(gong)(gong)(gong)(gong)司(si)自(zi)身也應(ying)完(wan)善內(nei)控(kong)(kong)體系(xi)(xi)，嚴(yan)格進(jin)(jin)(jin)行業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)發票、合(he)(he)(he)同、裝單箱的(de)(de)(de)(de)(de)(de)(de)(de)審(shen)核，不可以出(chu)(chu)(chu)現(xian)(xian)(xian)內(nei)控(kong)(kong)程(cheng)(cheng)(cheng)序疏漏的(de)(de)(de)(de)(de)(de)(de)(de)現(xian)(xian)(xian)象(xiang)，確(que)保(bao)能(neng)夠預防(fang)(fang)、杜(du)絕進(jin)(jin)(jin)口(kou)(kou)(kou)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)營風(feng)(feng)險。③重(zhong)點開展資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)與(yu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金風(feng)(feng)險的(de)(de)(de)(de)(de)(de)(de)(de)內(nei)部(bu)(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)工作(zuo)(zuo)，要(yao)求(qiu)(qiu)A公(gong)(gong)(gong)(gong)司(si)財務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)理(li)(li)(li)部(bu)(bu)(bu)門制(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金與(yu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)險預防(fang)(fang)方(fang)(fang)(fang)(fang)案，可以從源(yuan)頭層面(mian)避(bi)免風(feng)(feng)險問(wen)(wen)(wen)題(ti)(ti)帶(dai)來影響，提升(sheng)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)管(guan)理(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)有效性。一(yi)方(fang)(fang)(fang)(fang)面(mian)，應(ying)著(zhu)重(zhong)優化企(qi)(qi)業(ye)(ye)(ye)本身的(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金結構(gou)(gou)，編制(zhi)(zhi)(zhi)(zhi)(zhi)完(wan)善的(de)(de)(de)(de)(de)(de)(de)(de)融資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)方(fang)(fang)(fang)(fang)案，協調(diao)企(qi)(qi)業(ye)(ye)(ye)融資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金和(he)(he)(he)(he)(he)固定(ding)(ding)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金的(de)(de)(de)(de)(de)(de)(de)(de)平衡性，避(bi)免在(zai)開展進(jin)(jin)(jin)口(kou)(kou)(kou)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)過(guo)程(cheng)(cheng)(cheng)中(zhong)出(chu)(chu)(chu)現(xian)(xian)(xian)高強度(du)(du)(du)負(fu)債經(jing)(jing)營，確(que)保(bao)企(qi)(qi)業(ye)(ye)(ye)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金結構(gou)(gou)的(de)(de)(de)(de)(de)(de)(de)(de)合(he)(he)(he)理(li)(li)(li)性；另(ling)一(yi)方(fang)(fang)(fang)(fang)面(mian)，企(qi)(qi)業(ye)(ye)(ye)財務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)理(li)(li)(li)部(bu)(bu)(bu)門應(ying)著(zhu)重(zhong)維(wei)護資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金周(zhou)轉(zhuan)的(de)(de)(de)(de)(de)(de)(de)(de)安(an)全(quan)(quan)性，內(nei)部(bu)(bu)(bu)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)部(bu)(bu)(bu)門應(ying)重(zhong)點分(fen)(fen)析(xi)企(qi)(qi)業(ye)(ye)(ye)進(jin)(jin)(jin)口(kou)(kou)(kou)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)營活動資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金需求(qiu)(qiu)，研(yan)究應(ying)收賬款的(de)(de)(de)(de)(de)(de)(de)(de)周(zhou)轉(zhuan)率，對(dui)企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)負(fu)債率進(jin)(jin)(jin)行合(he)(he)(he)理(li)(li)(li)調(diao)整(zheng)，使其能(neng)夠在(zai)安(an)全(quan)(quan)范(fan)圍之內(nei)，杜(du)絕發生風(feng)(feng)險隱患問(wen)(wen)(wen)題(ti)(ti)。最后，在(zai)內(nei)控(kong)(kong)工作(zuo)(zuo)中(zhong)全(quan)(quan)面(mian)監督控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金的(de)(de)(de)(de)(de)(de)(de)(de)配置(zhi)情(qing)(qing)況，嚴(yan)格控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)進(jin)(jin)(jin)口(kou)(kou)(kou)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)倉儲成(cheng)本，在(zai)減(jian)少(shao)存貨成(cheng)本的(de)(de)(de)(de)(de)(de)(de)(de)同時減(jian)少(shao)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金的(de)(de)(de)(de)(de)(de)(de)(de)支(zhi)出(chu)(chu)(chu)量，確(que)保(bao)企(qi)(qi)業(ye)(ye)(ye)經(jing)(jing)營過(guo)程(cheng)(cheng)(cheng)中(zhong)有著(zhu)充足(zu)的(de)(de)(de)(de)(de)(de)(de)(de)流動資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金。

四、內部控制視角下國際貿易企業風險防范體系問題和建議

（一）問題

1.缺(que)乏正(zheng)確(que)觀(guan)念(nian)意(yi)識(shi)目前A公司在國(guo)際貿易的(de)(de)(de)(de)過程中(zhong)缺(que)乏正(zheng)確(que)的(de)(de)(de)(de)內(nei)部(bu)控(kong)(kong)制(zhi)(zhi)(zhi)風(feng)(feng)險(xian)防(fang)范體(ti)系與(yu)(yu)創(chuang)建觀(guan)念(nian)意(yi)識(shi)，沒有(you)充分(fen)認識(shi)到(dao)風(feng)(feng)險(xian)防(fang)范內(nei)部(bu)控(kong)(kong)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)重(zhong)要(yao)意(yi)義，甚至內(nei)部(bu)很多部(bu)門(men)都沒有(you)充分(fen)認識(shi)到(dao)防(fang)范風(feng)(feng)險(xian)的(de)(de)(de)(de)重(zhong)要(yao)性(xing)，不(bu)(bu)(bu)(bu)能(neng)積極(ji)自主(zhu)參(can)與(yu)(yu)到(dao)風(feng)(feng)險(xian)識(shi)別和(he)(he)控(kong)(kong)制(zhi)(zhi)(zhi)的(de)(de)(de)(de)工作(zuo)(zuo)中(zhong)，無法快速(su)及時識(shi)別風(feng)(feng)險(xian)問題(ti)，難以有(you)效進行(xing)問題(ti)的(de)(de)(de)(de)控(kong)(kong)制(zhi)(zhi)(zhi)和(he)(he)應對，導致各(ge)方(fang)(fang)面的(de)(de)(de)(de)風(feng)(feng)險(xian)防(fang)控(kong)(kong)工作(zuo)(zuo)效果(guo)(guo)降低。2.缺(que)少(shao)專(zhuan)(zhuan)業(ye)(ye)(ye)人(ren)才團隊內(nei)部(bu)控(kong)(kong)制(zhi)(zhi)(zhi)工作(zuo)(zuo)人(ren)員(yuan)的(de)(de)(de)(de)專(zhuan)(zhuan)業(ye)(ye)(ye)能(neng)力和(he)(he)工作(zuo)(zuo)素(su)養直接影響(xiang)整體(ti)的(de)(de)(de)(de)企業(ye)(ye)(ye)風(feng)(feng)險(xian)防(fang)控(kong)(kong)效果(guo)(guo)，但是目前A公司的(de)(de)(de)(de)內(nei)部(bu)控(kong)(kong)制(zhi)(zhi)(zhi)人(ren)員(yuan)缺(que)少(shao)風(feng)(feng)險(xian)防(fang)控(kong)(kong)的(de)(de)(de)(de)專(zhuan)(zhuan)業(ye)(ye)(ye)能(neng)力，不(bu)(bu)(bu)(bu)能(neng)根據具體(ti)的(de)(de)(de)(de)風(feng)(feng)險(xian)問題(ti)有(you)效識(shi)別、分(fen)析防(fang)控(kong)(kong)，嚴重(zhong)影響(xiang)企業(ye)(ye)(ye)的(de)(de)(de)(de)經濟(ji)水平(ping)[2]。3.缺(que)乏完(wan)善(shan)(shan)的(de)(de)(de)(de)制(zhi)(zhi)(zhi)度當前A公司尚未(wei)制(zhi)(zhi)(zhi)定完(wan)善(shan)(shan)的(de)(de)(de)(de)風(feng)(feng)險(xian)防(fang)控(kong)(kong)內(nei)控(kong)(kong)制(zhi)(zhi)(zhi)度，不(bu)(bu)(bu)(bu)能(neng)明(ming)確(que)各(ge)個部(bu)門(men)、每(mei)位(wei)人(ren)員(yuan)在風(feng)(feng)險(xian)預(yu)防(fang)與(yu)(yu)控(kong)(kong)制(zhi)(zhi)(zhi)期間的(de)(de)(de)(de)要(yao)求和(he)(he)規范，難以通過規范人(ren)員(yuan)行(xing)為、增強人(ren)員(yuan)工作(zuo)(zuo)能(neng)力的(de)(de)(de)(de)方(fang)(fang)式提升(sheng)風(feng)(feng)險(xian)問題(ti)的(de)(de)(de)(de)防(fang)控(kong)(kong)效果(guo)(guo)。4.缺(que)少(shao)披露(lu)性(xing)A公司在對外(wai)貿易發展的(de)(de)(de)(de)過程中(zhong)缺(que)少(shao)內(nei)部(bu)信(xin)息(xi)披露(lu)的(de)(de)(de)(de)模式和(he)(he)機(ji)制(zhi)(zhi)(zhi)，不(bu)(bu)(bu)(bu)能(neng)通過披露(lu)信(xin)息(xi)的(de)(de)(de)(de)方(fang)(fang)式使得(de)外(wai)部(bu)對公司的(de)(de)(de)(de)信(xin)息(xi)有(you)所了解，缺(que)少(shao)外(wai)部(bu)層面的(de)(de)(de)(de)監督，很容(rong)易導致內(nei)部(bu)控(kong)(kong)制(zhi)(zhi)(zhi)部(bu)門(men)因為缺(que)乏監督而出現工作(zuo)(zuo)不(bu)(bu)(bu)(bu)積極(ji)、不(bu)(bu)(bu)(bu)自主(zhu)的(de)(de)(de)(de)問題(ti)。

（二）建議

1.形(xing)(xing)(xing)成正確(que)觀念(nian)(nian)意識A公(gong)(gong)(gong)司(si)在(zai)(zai)(zai)對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)(fang)(fang)(fang)(fang)(fang)范的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)作(zuo)(zuo)中(zhong)，應(ying)(ying)形(xing)(xing)(xing)成正確(que)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)觀念(nian)(nian)意識，營(ying)造(zao)良好的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)環(huan)境(jing)氛圍，使(shi)(shi)(shi)得全(quan)(quan)公(gong)(gong)(gong)司(si)上下各(ge)(ge)(ge)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)和(he)(he)(he)(he)各(ge)(ge)(ge)位人(ren)(ren)(ren)員(yuan)(yuan)都可(ke)(ke)以(yi)形(xing)(xing)(xing)成準(zhun)(zhun)確(que)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)預(yu)(yu)(yu)防(fang)(fang)(fang)(fang)(fang)(fang)和(he)(he)(he)(he)應(ying)(ying)對(dui)(dui)觀念(nian)(nian)，幫(bang)助(zhu)(zhu)A公(gong)(gong)(gong)司(si)有(you)(you)效(xiao)(xiao)(xiao)(xiao)預(yu)(yu)(yu)防(fang)(fang)(fang)(fang)(fang)(fang)和(he)(he)(he)(he)解決對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)(wen)題(ti)。首(shou)先，為各(ge)(ge)(ge)個(ge)(ge)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)設定(ding)對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)(fang)(fang)(fang)(fang)(fang)控(kong)(kong)(kong)(kong)(kong)(kong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計劃和(he)(he)(he)(he)標(biao)(biao)準(zhun)(zhun)，要(yao)(yao)求每(mei)個(ge)(ge)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)都應(ying)(ying)根據自(zi)(zi)(zi)身(shen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)務工(gong)作(zuo)(zuo)特(te)(te)點(dian)和(he)(he)(he)(he)情況(kuang)(kuang)等(deng)(deng)綜合(he)(he)(he)研(yan)究(jiu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)(wen)題(ti)，按(an)照不(bu)同(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)隱患制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)不(bu)同(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計劃方(fang)(fang)(fang)(fang)(fang)案，以(yi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)防(fang)(fang)(fang)(fang)(fang)(fang)和(he)(he)(he)(he)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)為導(dao)(dao)向避(bi)(bi)免出現(xian)對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)政策類(lei)(lei)(lei)(lei)型(xing)(xing)(xing)(xing)、商業(ye)(ye)類(lei)(lei)(lei)(lei)型(xing)(xing)(xing)(xing)、匯率類(lei)(lei)(lei)(lei)型(xing)(xing)(xing)(xing)等(deng)(deng)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，規避(bi)(bi)A公(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)損失(shi)。其(qi)(qi)次(ci)，強(qiang)化宣傳(chuan)教育(yu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)力度(du)(du)(du)(du)，對(dui)(dui)各(ge)(ge)(ge)個(ge)(ge)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)全(quan)(quan)面(mian)進行(xing)(xing)(xing)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)預(yu)(yu)(yu)防(fang)(fang)(fang)(fang)(fang)(fang)和(he)(he)(he)(he)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)宣傳(chuan)，使(shi)(shi)(shi)得每(mei)個(ge)(ge)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)、人(ren)(ren)(ren)員(yuan)(yuan)都能夠將風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)防(fang)(fang)(fang)(fang)(fang)(fang)作(zuo)(zuo)為目標(biao)(biao)，達到(dao)(dao)預(yu)(yu)(yu)期的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)(fang)(fang)(fang)(fang)(fang)范效(xiao)(xiao)(xiao)(xiao)果(guo)(guo)和(he)(he)(he)(he)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)目的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)[3]。2.組建(jian)專業(ye)(ye)人(ren)(ren)(ren)才(cai)隊(dui)(dui)伍(wu)專業(ye)(ye)人(ren)(ren)(ren)才(cai)隊(dui)(dui)伍(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)設對(dui)(dui)于(yu)A公(gong)(gong)(gong)司(si)對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)預(yu)(yu)(yu)防(fang)(fang)(fang)(fang)(fang)(fang)和(he)(he)(he)(he)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)具有(you)(you)重(zhong)要(yao)(yao)意義，如果(guo)(guo)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)人(ren)(ren)(ren)員(yuan)(yuan)缺乏一(yi)定(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)專業(ye)(ye)能力，或者(zhe)是缺少(shao)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)預(yu)(yu)(yu)防(fang)(fang)(fang)(fang)(fang)(fang)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)技能，將會導(dao)(dao)致A公(gong)(gong)(gong)司(si)在(zai)(zai)(zai)對(dui)(dui)貿(mao)(mao)易(yi)(yi)(yi)(yi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)影響之(zhi)下發(fa)(fa)(fa)生嚴(yan)重(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)濟(ji)損失(shi)，因此(ci)建(jian)議A公(gong)(gong)(gong)司(si)積極建(jian)設高素質(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)人(ren)(ren)(ren)才(cai)隊(dui)(dui)伍(wu)，聘(pin)用(yong)(yong)(yong)專業(ye)(ye)能力符(fu)合(he)(he)(he)標(biao)(biao)準(zhun)(zhun)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)管(guan)理控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)人(ren)(ren)(ren)才(cai)，經(jing)(jing)常(chang)開展教育(yu)活(huo)動(dong)(dong)和(he)(he)(he)(he)培訓活(huo)動(dong)(dong)，提(ti)升(sheng)(sheng)人(ren)(ren)(ren)員(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)作(zuo)(zuo)能力和(he)(he)(he)(he)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)(fang)(fang)(fang)(fang)(fang)控(kong)(kong)(kong)(kong)(kong)(kong)水平。其(qi)(qi)次(ci)，對(dui)(dui)于(yu)現(xian)有(you)(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)員(yuan)(yuan)，也(ye)必須強(qiang)化培訓力度(du)(du)(du)(du)，引導(dao)(dao)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)人(ren)(ren)(ren)員(yuan)(yuan)掌握和(he)(he)(he)(he)學(xue)習對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)各(ge)(ge)(ge)種類(lei)(lei)(lei)(lei)型(xing)(xing)(xing)(xing)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)識別(bie)(bie)技巧(qiao)、評(ping)估(gu)(gu)技巧(qiao)和(he)(he)(he)(he)預(yu)(yu)(yu)防(fang)(fang)(fang)(fang)(fang)(fang)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)技巧(qiao)，使(shi)(shi)(shi)其(qi)(qi)在(zai)(zai)(zai)自(zi)(zi)(zi)身(shen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)工(gong)作(zuo)(zuo)中(zhong)幫(bang)助(zhu)(zhu)A公(gong)(gong)(gong)司(si)全(quan)(quan)面(mian)進行(xing)(xing)(xing)政治類(lei)(lei)(lei)(lei)型(xing)(xing)(xing)(xing)、匯率類(lei)(lei)(lei)(lei)型(xing)(xing)(xing)(xing)、市場類(lei)(lei)(lei)(lei)型(xing)(xing)(xing)(xing)等(deng)(deng)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)防(fang)(fang)(fang)(fang)(fang)(fang)和(he)(he)(he)(he)管(guan)理，避(bi)(bi)免風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)(wen)題(ti)帶來的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)影響，促使(shi)(shi)(shi)經(jing)(jing)濟(ji)效(xiao)(xiao)(xiao)(xiao)益水平提(ti)高。3.建(jian)設完(wan)(wan)善(shan)(shan)(shan)(shan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)(du)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)(du)對(dui)(dui)于(yu)內(nei)(nei)(nei)(nei)控(kong)(kong)(kong)(kong)(kong)(kong)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)和(he)(he)(he)(he)人(ren)(ren)(ren)員(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)行(xing)(xing)(xing)為具有(you)(you)約束作(zuo)(zuo)用(yong)(yong)(yong)和(he)(he)(he)(he)規范作(zuo)(zuo)用(yong)(yong)(yong)，只有(you)(you)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)較為完(wan)(wan)善(shan)(shan)(shan)(shan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)(du)，才(cai)能促使(shi)(shi)(shi)A公(gong)(gong)(gong)司(si)在(zai)(zai)(zai)對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)(fang)(fang)(fang)(fang)(fang)范控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)過程(cheng)(cheng)中(zhong)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)效(xiao)(xiao)(xiao)(xiao)果(guo)(guo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)提(ti)升(sheng)(sheng)。其(qi)(qi)一(yi)，制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)完(wan)(wan)善(shan)(shan)(shan)(shan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)合(he)(he)(he)同(tong)管(guan)理工(gong)作(zuo)(zuo)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)(du)，考(kao)慮到(dao)(dao)對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)交(jiao)(jiao)易(yi)(yi)(yi)(yi)環(huan)境(jing)非(fei)常(chang)復雜(za)，結(jie)算(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)程(cheng)(cheng)序非(fei)常(chang)繁瑣(suo)，不(bu)會涉及非(fei)常(chang)龐(pang)大的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)金額(e)，所(suo)以(yi)A公(gong)(gong)(gong)司(si)在(zai)(zai)(zai)工(gong)作(zuo)(zuo)中(zhong)可(ke)(ke)結(jie)合(he)(he)(he)自(zi)(zi)(zi)身(shen)對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)特(te)(te)點(dian)，編(bian)(bian)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)完(wan)(wan)善(shan)(shan)(shan)(shan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)合(he)(he)(he)同(tong)管(guan)理環(huan)節的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)(fang)(fang)(fang)(fang)(fang)范制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)(du)，要(yao)(yao)求內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)仔細(xi)進行(xing)(xing)(xing)合(he)(he)(he)同(tong)條(tiao)款的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)核實分(fen)(fen)析(xi)研(yan)究(jiu)，強(qiang)化風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)(fang)(fang)(fang)(fang)(fang)控(kong)(kong)(kong)(kong)(kong)(kong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)效(xiao)(xiao)(xiao)(xiao)果(guo)(guo)[4]；其(qi)(qi)二，制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)客(ke)(ke)戶(hu)(hu)資(zi)(zi)信(xin)(xin)調(diao)(diao)查制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)(du)和(he)(he)(he)(he)管(guan)理制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)(du)，按(an)照資(zi)(zi)信(xin)(xin)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)(fa)生特(te)(te)點(dian)要(yao)(yao)求內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)全(quan)(quan)面(mian)進行(xing)(xing)(xing)交(jiao)(jiao)易(yi)(yi)(yi)(yi)方(fang)(fang)(fang)(fang)(fang)資(zi)(zi)信(xin)(xin)情況(kuang)(kuang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)調(diao)(diao)查，認真(zhen)收集(ji)分(fen)(fen)析(xi)客(ke)(ke)戶(hu)(hu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)信(xin)(xin)息(xi)(xi)，了解客(ke)(ke)戶(hu)(hu)所(suo)在(zai)(zai)(zai)國(guo)(guo)家(jia)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基本狀況(kuang)(kuang)、客(ke)(ke)戶(hu)(hu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財務經(jing)(jing)營(ying)狀況(kuang)(kuang)等(deng)(deng)，按(an)照調(diao)(diao)查的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)信(xin)(xin)息(xi)(xi)明(ming)確(que)與(yu)(yu)(yu)調(diao)(diao)整(zheng)客(ke)(ke)戶(hu)(hu)信(xin)(xin)用(yong)(yong)(yong)等(deng)(deng)級，結(jie)合(he)(he)(he)信(xin)(xin)用(yong)(yong)(yong)等(deng)(deng)級確(que)定(ding)交(jiao)(jiao)易(yi)(yi)(yi)(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)案，以(yi)此(ci)從根本層(ceng)(ceng)面(mian)規避(bi)(bi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)(wen)題(ti)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)(fa)生；其(qi)(qi)三(san)，制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)完(wan)(wan)善(shan)(shan)(shan)(shan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)評(ping)估(gu)(gu)管(guan)理制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)(du)，在(zai)(zai)(zai)激烈(lie)競爭的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)國(guo)(guo)內(nei)(nei)(nei)(nei)市場和(he)(he)(he)(he)國(guo)(guo)外(wai)(wai)(wai)(wai)(wai)市場環(huan)境(jing)中(zhong)準(zhun)(zhun)確(que)評(ping)估(gu)(gu)和(he)(he)(he)(he)識別(bie)(bie)對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)(wen)題(ti)，要(yao)(yao)求A公(gong)(gong)(gong)司(si)治理層(ceng)(ceng)面(mian)和(he)(he)(he)(he)管(guan)理層(ceng)(ceng)面(mian)共同(tong)識別(bie)(bie)戰略風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，使(shi)(shi)(shi)用(yong)(yong)(yong)pest、swot等(deng)(deng)分(fen)(fen)析(xi)方(fang)(fang)(fang)(fang)(fang)式，準(zhun)(zhun)確(que)判(pan)斷與(yu)(yu)(yu)識別(bie)(bie)A公(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)戰略風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)和(he)(he)(he)(he)潛在(zai)(zai)(zai)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，同(tong)時，還需(xu)綜合(he)(he)(he)使(shi)(shi)(shi)用(yong)(yong)(yong)定(ding)量(liang)指(zhi)標(biao)(biao)與(yu)(yu)(yu)定(ding)性(xing)指(zhi)標(biao)(biao)整(zheng)合(he)(he)(he)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)措(cuo)施(shi)，構(gou)建(jian)A公(gong)(gong)(gong)司(si)經(jing)(jing)營(ying)過程(cheng)(cheng)中(zhong)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)預(yu)(yu)(yu)警(jing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)模型(xing)(xing)(xing)(xing)，合(he)(he)(he)理評(ping)估(gu)(gu)與(yu)(yu)(yu)應(ying)(ying)對(dui)(dui)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)(wen)題(ti)，另(ling)外(wai)(wai)(wai)(wai)(wai)需(xu)要(yao)(yao)將財務指(zhi)標(biao)(biao)作(zuo)(zuo)為主要(yao)(yao)部(bu)(bu)(bu)(bu)(bu)分(fen)(fen)，非(fei)財務指(zhi)標(biao)(biao)作(zuo)(zuo)為輔助(zhu)(zhu)部(bu)(bu)(bu)(bu)(bu)分(fen)(fen)，創(chuang)建(jian)完(wan)(wan)善(shan)(shan)(shan)(shan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財務風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)預(yu)(yu)(yu)警(jing)系統，精準(zhun)(zhun)性(xing)評(ping)估(gu)(gu)A公(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財務風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)隱患，通(tong)過綜合(he)(he)(he)性(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)(fang)(fang)(fang)(fang)(fang)控(kong)(kong)(kong)(kong)(kong)(kong)措(cuo)施(shi)避(bi)(bi)免發(fa)(fa)(fa)生經(jing)(jing)濟(ji)損失(shi)；其(qi)(qi)四，制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)動(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管(guan)理制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)(du)，要(yao)(yao)求內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)在(zai)(zai)(zai)完(wan)(wan)成風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)識別(bie)(bie)和(he)(he)(he)(he)評(ping)估(gu)(gu)工(gong)作(zuo)(zuo)以(yi)后編(bian)(bian)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)完(wan)(wan)善(shan)(shan)(shan)(shan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)應(ying)(ying)對(dui)(dui)政策、程(cheng)(cheng)序和(he)(he)(he)(he)方(fang)(fang)(fang)(fang)(fang)案，有(you)(you)效(xiao)(xiao)(xiao)(xiao)應(ying)(ying)對(dui)(dui)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)隱患問(wen)(wen)(wen)題(ti)，降低風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)帶來的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)濟(ji)損失(shi)，例如：在(zai)(zai)(zai)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)(du)中(zhong)要(yao)(yao)求內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)評(ping)估(gu)(gu)識別(bie)(bie)A公(gong)(gong)(gong)司(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)之(zhi)后，明(ming)確(que)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)(wen)題(ti)發(fa)(fa)(fa)生的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)原因和(he)(he)(he)(he)類(lei)(lei)(lei)(lei)型(xing)(xing)(xing)(xing)，了解風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)嚴(yan)重(zhong)程(cheng)(cheng)度(du)(du)(du)(du)，確(que)定(ding)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)(wen)題(ti)屬(shu)于(yu)“必須承(cheng)受(shou)、堅決承(cheng)受(shou)、無(wu)法(fa)承(cheng)受(shou)、可(ke)(ke)以(yi)放棄”中(zhong)哪種類(lei)(lei)(lei)(lei)型(xing)(xing)(xing)(xing)，結(jie)合(he)(he)(he)不(bu)同(tong)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)類(lei)(lei)(lei)(lei)型(xing)(xing)(xing)(xing)采用(yong)(yong)(yong)應(ying)(ying)對(dui)(dui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)措(cuo)施(shi)與(yu)(yu)(yu)方(fang)(fang)(fang)(fang)(fang)法(fa)，增(zeng)強(qiang)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)控(kong)(kong)(kong)(kong)(kong)(kong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)效(xiao)(xiao)(xiao)(xiao)果(guo)(guo)。4.增(zeng)強(qiang)披(pi)露性(xing)A公(gong)(gong)(gong)司(si)在(zai)(zai)(zai)對(dui)(dui)外(wai)(wai)(wai)(wai)(wai)貿(mao)(mao)易(yi)(yi)(yi)(yi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)預(yu)(yu)(yu)防(fang)(fang)(fang)(fang)(fang)(fang)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)過程(cheng)(cheng)中(zhong)存(cun)在(zai)(zai)(zai)信(xin)(xin)息(xi)(xi)不(bu)對(dui)(dui)稱問(wen)(wen)(wen)題(ti)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)影響之(zhi)下，很容易(yi)(yi)(yi)(yi)發(fa)(fa)(fa)生風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)(fang)(fang)(fang)(fang)(fang)控(kong)(kong)(kong)(kong)(kong)(kong)力度(du)(du)(du)(du)不(bu)足，因此(ci)必須形(xing)(xing)(xing)成正確(que)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)信(xin)(xin)息(xi)(xi)披(pi)露觀念(nian)(nian)意識，提(ti)升(sheng)(sheng)信(xin)(xin)息(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)公(gong)(gong)(gong)開性(xing)和(he)(he)(he)(he)透明(ming)性(xing)，首(shou)先，利用(yong)(yong)(yong)信(xin)(xin)息(xi)(xi)披(pi)露的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)式向企(qi)業(ye)(ye)投資(zi)(zi)者(zhe)、所(suo)有(you)(you)者(zhe)與(yu)(yu)(yu)社會群(qun)眾(zhong)傳(chuan)遞公(gong)(gong)(gong)司(si)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)經(jing)(jing)營(ying)方(fang)(fang)(fang)(fang)(fang)面(mian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)信(xin)(xin)息(xi)(xi)，根據信(xin)(xin)號傳(chuan)遞理論將信(xin)(xin)息(xi)(xi)全(quan)(quan)面(mian)傳(chuan)遞給外(wai)(wai)(wai)(wai)(wai)部(bu)(bu)(bu)(bu)(bu)投資(zi)(zi)者(zhe)，倒逼公(gong)(gong)(gong)司(si)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)部(bu)(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)(men)提(ti)升(sheng)(sheng)自(zi)(zi)(zi)身(shen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)作(zuo)(zuo)質(zhi)(zhi)量(liang)，增(zeng)強(qiang)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)(you)效(xiao)(xiao)(xiao)(xiao)性(xing)。其(qi)(qi)次(ci)，為確(que)保公(gong)(gong)(gong)司(si)信(xin)(xin)息(xi)(xi)披(pi)露的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)效(xiao)(xiao)(xiao)(xiao)果(guo)(guo)，應(ying)(ying)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)完(wan)(wan)善(shan)(shan)(shan)(shan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)自(zi)(zi)(zi)評(ping)報告和(he)(he)(he)(he)鑒證(zheng)報告，披(pi)露的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管(guan)理機制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，采用(yong)(yong)(yong)強(qiang)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)性(xing)披(pi)露的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)(fang)(fang)式，不(bu)斷提(ti)升(sheng)(sheng)內(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)控(kong)(kong)(kong)(kong)(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)(you)效(xiao)(xiao)(xiao)(xiao)性(xing)[5]。

五、結語

綜上所(suo)述(shu)，A公司(si)在(zai)國際貿易的(de)(de)過程中(zhong)經常會出現(xian)政策類型(xing)、匯率類型(xing)等風險問題，而目(mu)前在(zai)內(nei)部控制(zhi)工(gong)作(zuo)中(zhong)缺少完善(shan)的(de)(de)制(zhi)度和機制(zhi)，不能確保內(nei)部管理(li)工(gong)作(zuo)的(de)(de)良(liang)好開(kai)展，因(yin)此建議A公司(si)在(zai)新時(shi)期不斷完善(shan)自(zi)身的(de)(de)內(nei)控工(gong)作(zuo)制(zhi)度，形成正確的(de)(de)觀念意識，提升(sheng)風險防控效果。

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作者：席玉(yu)華 單位(wei)：廣州市恒亞進出(chu)口貿易有限(xian)公司(si)