由于是从传统的邮政企业中改制而来,邮政速递物流公司还受到一些旧的发展模
式制约,在当前竞争日益激烈的背景下,急需完善内部控制体系,为公司长久健
康快速发展奠定基础。本文结合快递行业特点,对邮政速递物流公司内部控制的
现状和制约因素进行研究,以提供完善内部控制相关方案。
首先,文章对内部控制文献进行了综述,介绍、分析了与内控制度相关的理
论及其发展情况;然后介绍了快递行业现状和未来发展趋势,邮政速递物流公司概
况及成立背景;最后对公司内部控制现状、存在的问题进行分析研究,重点针对
问题产生的原因进行剖析。在此基础上,提出改进和完善公司内部控制的原则,
按照内部控制的五个要素:内部环境、风险评估、控制活动、信息与沟通和监督
等五个方面具体分析如何改善公司内部控制,着重对人力资源管理、销售与收款
管理、资金管理、固定资产管理和业务流程控制等重点控制环节和控制流程提出
加强和充善内部控制建议。
通过以上研究,本文分析得出公司内部控制现状不能满足发展需要,公司在
内部控制环境方面存在人员素质不高、培训不到位问题,风险评估方面存在认识
不足、防范意识不强的问题,控制活动和信息系统缺乏统一设计、统一管控,这
些问题己经对公司发展带来不利影响,并产生一定的风险隐患。要解决这些问题,
公司需要加快内部控制建设,并随着内外部环境和自身生产状况的变化,逐步完
善、健全。改善公司内控状况,不能好高鹜远,不能照搬照抄,而是应该根据自
身生产管理的实际,按照内控相关原则逐步推进,形成合理的内控体系。公司的
内部控制建设不是一蹴而就,一劳永逸的,完善和加强内部控制,要随着公司的
发展和内外环境的变化,不断发现问题、解决问题,提升自身实力。作为中国快
递市场占比最大的邮政速递物流公司,其内部控制建设繁杂而又急迫,需要各级
管理者、各位员工共同努力,为公司快速发展提供保障。
本文的目的在于研究公司内部控制中存在的问题,找到制约因素,提出解决
办法,为公司改善内部控制提供依据,解决发展的实际问题。
本文作者作为邮政速递的员工,亲身参与企业变革,运用文献资料法、实证
研究法等研究方法,对邮政速递物流各方面的情况进行分析,具有一定的针对性
和一定的实践意义。本文在理论分析的基础上,本着理论与实践结合的原则,对
公司关键环节进行研究,针对公司内部控制中的问题和存在缺陷,提出了完善内
部控制的建议,给出了加强人力资源管理、销售与收款管理、资金管理、固定资
产管理和业务流程控制等公司关键控制流程的具体管控办法。
关键词:邮政速递物流内部控制内控要素业务流程
山东大学硕士学位论文
Abstract
Logistics is the artery of national economic development, known as the roll booster
of the national economy, plays an important role in the national basic industry. Express
is a high value-added industry logistics industry branch,has broad market prospects, in
recent years, especially with the rapid development of e-commerce market, express
delivery market is exponentially rapid expansion. China has become the world's third
largest market of express, the international express delivery giants have entered China,
to divide the fat cake. China Post Group restructuring in the State Council to promote
the deployment,,established the postal express logistics Limited by Share Ltd, and
actively create the conditions listed, to enhance the network ability, enhance the strength
of enterprises and competitiveness. Because it is restructured from the traditional postal
business, postal express logistics is restricted by some of the original development
model, in the increasingly fierce competition in the background, there is an urgent need
to improve the internal control system, and lay the foundation for long-term healthy and
rapid development of enterprises. In this paper, the express delivery industry, do
research on postal express logistics development, to provide a perfect internal control
system scheme.
First of all, the paper has reviewed the literature on internal control, introduces,
analyzes and internal control system theory; then introduces the development of express
industry and the future trend, then the postal express logistics company information,
analysis of internal control construction, present situation, existing problems, analyze
the reasons for focusing on the problem the. On this basis, put forward to improve and
perfect the company internal control system principle, according to the five elements of
internal control: internal environment, risk assessment, control activities, the five
aspects of information and communication and supervision of specific analysis of how
to improve the internal control system, and the key to improve the sales and receivables,
fixed assets, funds focused on our internal control process.
Through the above research, this paper summarizes the internal control
improvement is not accomplish at one stroke,immutable and frozen, with changes in
the external environment and the production conditions, the internal control system in
the long process of gradually improve,constantly enrich. Enterprises should establish a
perfect internal control system, to pay a lot of efforts,especially managers to have a
clear understanding of the importance of internal control, change the past that kind of
heavy management, light control point of view, a good internal control, the long-term
healthy development of enterprises; improve the company internal control condition,
not aim too high, high demand perfection, but should be according to their own actual,
in accordance with the relevant principles of internal control gradually, forming a
reasonable system of internal control; enterprise internal control system is not
immutable and frozen,along with the development of the changes in the external
environment, enterprises, continue to find problems,solve problems, improve their. As
China express market accounted for postal express logistics company is the biggest, the
construction of the internal control system is complicated and urgent need, managers at
all levels,all the employees to work together, rapidly advancing, tamp foundation, in
order to better and faster development.
The purpose of this paper is to study the existence of the internal control of the
problem, find a solution to the problem, for the company to improve the internal control
to provide the basis to solve practical problems, the development of.
The author of this paper as the postal delivery staff, participate in the reform of
enterprises, the research methods of literature, empirical research method, carries on the
analysis to the postal express logistics situation, has certain pertinence and practical
significance. In this paper, on the basis of theoretical analysis, combining theory with
practice, to study the key link, the company internal control problems and defects in the
internal control system, puts forward the proposal, put forward some specific internal
control method.
Keywords: Postal Express Logistics internal control; internal control factors;
business process
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