：内部控制是为企业目标的实现提供合理保证的过程。研究城市公共交 通企业的内部控制，能促进公共交通事业的健康发展，对发展城市经济政治、 科技人文、教育文化等具有重大意义。衡阳市公共交通集团有限公司虽初步 建立现代企业制度，但随着国企改革进入深水区，该公司在内部控制方面仍 存在较大缺陷，研究该公司内部控制建设具有较强的现实意义。 本文共分为七个部分：第一部分为绪论，主要阐述论文研究背景和研究 意义，总结国内外学者在内部控制理论和内部控制体系建设方面的研究成果， 以及介绍本文的研究内容、思路和方法；第二部分为核心概念和理论基础， 主要阐述内部控制的定义、目标、原则和要素；第三部分主要介绍衡阳市公 共交通集团有限公司基本情况及内部控制现状；第四部分主要分析衡阳市公 共交通集团有限公司当前内部控制存在的问题及成因；第五部分针对内部控 制问题提出优化目标、原则、思路及建议；第六部分剖析内部控制优化建议 实施存在的障碍，提出保障措施；第七部分为论文总结及展望。 本文以衡阳市公共交通集团有限公司为研究对象，通过审计调查、个别 访谈和问卷调查等方式，探究该公司内部控制现状，剖析当前内部控制存在 的问题和成因，有针对性地提出内部控制优化建议，并对优化实施障碍进行 分析，提出保障措施，为城市公共交通行业深化内部控制改革提供参考意见。 关键词：衡阳市公共交通集团有限公司；企业内部控制；深化国有企业改革 II RESEARCH ON INTERNAL CONTROL OPTIMIZATION OF HENGYANG PUBLIC TRANSPORT GROUP CO., LTD. He Zhenhua (Master of Professional Accounting) Directed by Hu Haibo Abstract: Internal control is a process that provides reasonable assurance for the achievement of corporate goals. Studying the internal control of urban public transportation enterprises can promote the healthy development of public transportation, which is of great significance to the development of urban economics and politics, science and technology, humanities, education and culture. Although Hengyang Public Transport Group Co., Ltd. has initially established a modern enterprise system, as the state-owned enterprise reform has entered deep-water areas, the company still has major deficiencies in internal control. It is of great practical significance to study the company's internal control construction. This article is divided into seven parts: The first part is the introduction, which mainly explains the research background and significance of the paper, summarizes the research results of domestic and foreign scholars in the internal control theory and internal control system construction, and introduces the research content, ideas and methods of this article; The second part is the core concept and theoretical basis, mainly explaining the definition, goals, principles and elements of internal control; The third part mainly introduces the basic situation of Hengyang Public Transport Group Co., Ltd. and the current status of III internal control; The fourth part mainly analyzes Hengyang City The problems and causes of the current internal control of Public Transport Group Co., Ltd.; Part V proposes optimization goals, principles, ideas and suggestions for internal control problems; Part VI analyzes the obstacles in the implementation of internal control optimization recommendations and proposes safeguard measures; Part Ⅶ summarizes and prospects thesis. This article takes Hengyang Public Transport Group Co., Ltd. as the research object, explores the status of the company's internal control through audit investigations, individual interviews and questionnaires, analyzes the problems and causes of the current internal control, and proposes internal control optimization in a targeted manner Suggestions, analysis of obstacles to optimal implementation, and proposed safeguard measures to provide reference opinions for the deepening of internal control reform in the urban public transport industry. Keywords: Hengyang Public Transport Group Co., Ltd. Internal control of enterprises Deepen the reform of state-owned enterprises IV 目 录 摘要····················································································Ⅰ Abstract···············································································Ⅱ 第1章 绪论················································ 1.1 研究背景与意义···································· 1.1.1 研究背景······································· 1.1.2 研究意义·································································2 1.2 国内外研究现状······························································2 1.2.1 关于内部控制理论发展的研究·······································2 1.2.2 关于内部控制体系建设的研究·······································3 1.2.3 文献评述·································································5 1.3 研究内容、思路与方法·····················································5 1.3.1 研究内容·································································5 1.3.2 研究思路与方法························································6 第2章 核心概念和理论基础·····················································8 2.1 内部控制的定义······························································8 2.2 内部控制的目标······························································8 2.3 内部控制的原则······························································9 2.4 内部控制的要素····························································10 2.5 COSO内部控制（2013）框架概述····································11 第3章 衡阳市公共交通集团有限公司内部控制现状分析················13 ? ? ? V 3.1 衡阳市公共交通集团有限公司简介····································13 3.2 衡阳市公共交通集团有限公司内部控制现状························14 3.2.1 内部环境方面·························································16 3.2.2 风险评估方面·························································18 3.2.3 控制活动方面·························································19 3.2.4 信息与沟通方面······················································24 3.2.5 监督活动方面·························································25 第4章 衡阳市公共交通集团有限公司内部控制问题及成因分析·······27 4.1 当前内部控制存在的问题················································27 4.1.1 控制环境不理想······················································27 4.1.2 风险评估不健全······················································28 4.1.3 控制活动不到位······················································29 4.1.4 信息沟通不畅通·········································