民营第三方物流企业内部控制的设计策略、原则及建议

我国第三方物流企业多数是由原来从事运输、仓储和货代业务的民营企业转制而来，普遍存在小、乱、杂的特征，内控制度的建设尤为重要。文章结合内部控制理论最新发展成果——风险管理框架理论．提出我国民营第三方物流企业内部控制设计的原则、策略和注意事项。

Research on Internal Control Strategy and Principle in the Third Party Logistics Private Enterprises

In fact, the third party enterprises come mostly form private enterprises which are originally engaged in transportation, stores and goods agent business in china, those private enterprises are generally dirty, chaotic and weak, therefore, internal control is very important for the enterprises. According to the new internal control theory--the risk management frame theory, this article proposes the principle and strategy of internal control design and the matters which are paid attention in the third party enterprises.