【作者】 刘丹；

【导师】 云虹；

【作者基本信息】 长安大学 ， 会计学， 2011， 硕士

【摘要】 近年来,随着世界经济环境的变化和全球经济一体化的发展,我国企业面临着复杂多变的竞争压力和挑战。企业管理松弛、风险频发、财务欺诈等问题比较突出,理论界和实务界的目光不约而同的集中到企业内部控制系统上。内部控制作为加强现代企业管理的重要举措,在企业发展壮大中具有不可或缺的作用,迫切要求企业建立科学、完善的内部控制体系。公路运输是经济发展的基础,公路运输企业的生产经营活动是改变旅客或货物的空间位置,产品的生产与销售同时进行,营业收入在运输活动尚未开始时就已经收到,由此可见,运输企业内部控制的好坏对经济效益具有很大的影响。因此,关注公路运输企业的内部控制研究,使内部控制与公路运输企业有机结合,是一个具有现实意义的课题。本文以内部控制制度的理论基础为起点,在吸收国内外内部控制研究成果的基础上,结合公路运输企业的特点,运用规范研究法、案例分析等方法研究公路运输企业的内部控制。首先论述了内部控制的相关理论,明确了本文研究的理论基础,概述内部控制发展的最新理论,即不同层次经营管理者之间的委托代理成本理论；其次,对公路运输企业内部控制的现状及存在的问题进行分析,根据公路运输企业不同于工业、制造业的特点,总结公路运输企业内部控制面临的问题,并对存在的问题进行分析；然后,在上述基础上,以COSO控制框架为指引,从控制环境、控制活动、信息与沟通、监督等内控要素方面,探讨了公路运输企业加强内部控制的措施；最后,以WX客运有限公司为例,提出对内部控制的看法。通过本文详实的阐述,希望为公路运输企业进一步加强和完善内部控制提供帮助,为其他企业建立和实施内部控制提供借鉴和参考,为公路运输企业内部控制的研究提供素材,为内部控制理论提供补充和支持。更多还原

【Abstract】 From the current situation, the reality of the enterprise management risk, many problems such as frequent, malpractices are prominent, these problems are related to the internal control weakening. Internal control as the important measure to strengthen enterprise management in enterprise development, and plays a decisive role, The healthy development of Chinese economy urgently calls to strengthen enterprise internal control. Highway transportation is the basis of economic development of road transportation enterprises, because of the production and business operation activities of the passenger or cargo is changed, the production and sales of products at the same time, the business income in transportation activities began when it had received, therefore, transportation enterprises and other enterprises, the industry has obvious characteristic, the management of enterprise economic benefits. Therefore, the focus of road transportation enterprise internal control system, the internal control system of road transportation enterprises and organically, is a realistic topic.This text with the internal control study present condition and theory foundation for study point of departure, at absorb domestic and international inner part control research. On the basis of road transportation enterprises, according to the characteristics of road transportation enterprises, constructing the system of internal control framework and its implementation. Firstly, the development situation of internal control were introduced briefly, and the internal control theory, the paper studies the theoretical basis, and the latest development of internal control theory, the different levels of management theories are introduced; the principal-agent cost, Secondly, the internal control of road transportation enterprises in the internal control of present situation and problems, according to the analysis of road transportation enterprises, different from the general industrial manufacturing, from the internal control system of the five elements, the internal control system of road transportation enterprises are faced with the problem. Then, on the basis of road transportation enterprises, probes into the measures to strengthen the internal control to COSO control framework for guidance of road transportation enterprises, combining the actual control of environment, control, and information and communication, the activities of supervision, etc of road transportation enterprises, and puts forward the implementing internal control, Finally, the case WX passenger Co., LTD, and puts forward the ideas of internal control.Through this paper, I hope for highway transportation enterprise to further strengthen and perfect the internal control to provide help, and other enterprises implementing internal control, providing reference and road transportation enterprises internal control theory, the research provides material for internal control theory provide supplementary and support.更多还原