德邦物流股份有限公司内部控制问题研究

发布时间：2018-02-04 02:42

本文关键词： 德邦物流内部控制风险评估　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：21世纪是生产要素快速流通的时代,加之电子商务的迅猛发展,物流行业呈显出强劲的发展态势,成为推动我国经济发展的重要力量。国际学者将物流产业认定为国民经济发展的重要动脉,其发展程度可以作为对一国综合国力进行衡量的重要指标。随着物流行业竞争不断加剧,行业内的弊端也开始显露,内部控制薄弱的问题成为制约物流企业壮大的重要因素。因此,对物流企业内部控制问题进行研究,探讨物流企业内部控制制度的完善措施具有重要意义。德邦物流成立于1996年,是国内五A级提供综合服务的物流企业,服务覆盖了国内90%以上的城市,以每年60%的业务增长速度迅速在我国物流行业崛起。笔者选择以德邦物流为研究对象,展开对物流企业内部控制问题的研究,既能够为德邦物流内部控制的改善提供参考,同时也能够在一定程度上反映我国物流行业的整体发展情况。本文结合德邦物流股份有限公司近年来发展的实际情况以及内部控制现状,合理运用内部控制的相关知识,通过对该企业内部控制存在问题及产生原因的分析,提出完善该企业内部控制措施。首先,对本文研究的背景与意义、国内外研究现状等进行了简要概述;其次,对内部控制的概念界定、基本假设、原则与作用、发展脉络以及构成要素进行了分析和梳理;再次,对德邦物流的公司概况、内部控制现状、存在问题以及产生原因进行了分析。在内部控制现状分析部分,主要从营运控制现状、人事控制现状、客户及销售控制现状、会计控制现状、风险评估现状、信息与沟通现状以及监控现状等角度进行了阐述。最后,结合前文分析的结果,提出完善德邦物流股份有限公司内部控制的措施,为德邦物流股份有限公司以及其他物流企业内部控制的改进提供参考。
[Abstract]:21th century is the era of rapid circulation of factors of production, coupled with the rapid development of e-commerce, the logistics industry shows a strong trend of development. As an important force to promote the economic development of our country, international scholars regard logistics industry as an important artery of national economic development. Its development level can be used as an important indicator to measure a country's comprehensive national strength. With the increasing competition in the logistics industry, the drawbacks in the industry are also beginning to show. The problem of weak internal control has become an important factor restricting the growth of logistics enterprises. Therefore, the internal control of logistics enterprises is studied. It is of great significance to probe into the perfect measures of internal control system of logistics enterprises. Derbang Logistics was founded in 1996. It is a logistics enterprise with five A grades in China to provide comprehensive services. The service covers more than 90% cities in China, with the annual business growth rate of 60% rapidly rising in the logistics industry in China. The author chooses Dobang logistics as the research object. The research on the internal control of logistics enterprises can provide a reference for the improvement of the internal control of Dupont logistics. At the same time, it can also reflect the overall development of the logistics industry in China to a certain extent. This paper combined with the development of Dobang Logistics Co., Ltd. in recent years, as well as the actual situation of internal control. Reasonable use of the relevant knowledge of internal control, through the analysis of the existing problems and causes of internal control in this enterprise, proposed to improve the enterprise internal control measures. First of all, the background and significance of this study. The current situation of research at home and abroad is briefly summarized. Secondly, the definition of internal control concept, basic assumptions, principles and roles, development context and constituent elements are analyzed and combed. Thirdly, the paper analyzes the general situation, internal control status, existing problems and causes of Derby logistics. In the part of internal control status analysis, mainly from the operation control status, personnel control status. Customer and sales control status, accounting control status, risk assessment status, information and communication status and monitoring status. Finally, combined with the results of the previous analysis. The paper puts forward the measures to improve the internal control of Dobang Logistics Co., Ltd., and provides a reference for the improvement of the internal control of Dobang Logistics Co., Ltd and other logistics enterprises.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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