|
Internationally, the logistics industry is considered to be the artery of national economic development and fundamental industries, and its development degree is measured as one of the important indicators of a country’s level of modernization and overall national strength, which has been hailed as an“accelerator”promoting economic development. In the changing knowledge economy era, logistic companies are experiencing unprecedented competition and challenges. How can logistic companies be in an invincible position in the fierce competition? The construction and improvement of the internal control system is undoubtedly a very important factor. Therefore, to explore and study the logistics company’s internal control problems, establish and perfect the effective internal control system is of vital importance for modern logistics enterprise.Based on this background, this paper selected the enterprise internal control as the direction of research, carried out analysis and study on the internal control system of logistics enterprises. Most studies were about the perspective of the internal control elements analysis and achieved great results. Different from the above perspective, this paper selected classification of internal control, hoping to from internal accounting control and internal management control perspective, rich company internal control relevant research and application. This paper combined the current problems; with ZYWL company for the case analysis, to establish internal accounting control system as the key point, put forward a sound and effective internal control measures. This paper, reference to the internal control theory on the basis of research achievements, followed the research methodology of“found the problem, analysis of the problem, solution of the problem”, according to the theoretical basis and current status of research, explored methods improving internal control system of the logistics.The article firstly introduced the research background and practical significance, research status, and the main purpose of the research, the main content and frame structure, which focused on the theory for the evolution of the internal control at home and abroad and practice of development. Secondly, it described the internal control related theory of the logistics, including the connotation and classification of internal control, internal control design principles and functions, at the same time, introduced the logistics, logistics enterprises related concepts, the related contents of logistics enterprise internal control and the important role of internal accounting control, providing a theoretical basis for below. Then, with our logistics enterprise internal control status as the background, analyzed the present situation of internal control in ZYWL company, there were many problems, such as: monetary fund control system was not perfect, cost management was not standardized, personnel control system was imperfect, channels of information was not smooth enough and so on. From internal accounting control, internal audit control and human welfare control the three aspects, attempted to establish more reasonable and perfect internal control system for ZYWL company, of which mainly introduced the internal accounting control system designing, including the objectives, principles, main contents, methods and examination of internal accounting control, considering ZYWL company’s internal control problems brought forward several main concerns. Again, put forward to some suggestions to strengthen and improve logistic enterprise internal control system: strengthening property safety control , strengthening key business link control, strengthening human resources construction, the implementation of scientific assessment system of economic indicators, etc. In the end was the overall summary of the paper.
|