ZQ公司国际货运代理业务内部控制案例研究

发布时间：2017-12-28 14:33

本文关键词：ZQ公司国际货运代理业务内部控制案例研究　出处：《辽宁大学》2016年硕士论文　论文类型：学位论文

【摘要】：从国际货运代理业务开始出现发展至今已经有非常长的历史,随着经济的高速发展,国际货运代理行业正在迅速发展壮大。我国在上世纪八十年代渐渐取消了对国际货运代理行业的管制,我国国际货运代理行业也因此取得了飞跃式的发展,发展至今,我国注册的国际货运代理公司已经超过万家,从业人数也远远超过百万人,沿海发达城市国际货运代理公司密度远超过内陆城市。随着我国国际货运代理市场的全面放开,同时我国国际货运代理行业面临着激烈的竞争挑战。在此背景下,ZQ公司位于深圳,是国内中小型国际货代公司的一个典型代表,在如此复杂和严峻的经济环境中,ZQ公司想要发展壮大并实现公司愿景,为公司的主营业务建立完备的内部控制体系对公司是具有非常重要意义的。然而现在,ZQ公司的国际货运代理业务内部控制建设存在着诸多问题,如缺乏良好的内部控制环境、信息系统建设不完备等一系列的问题,制约着公司的可持续发展。由于国际货运代理业务的重要性,其内部控制制度所涉及的制度建设、风险管理、流程管理的内容较丰富的因素,因此,该公司的主营业务(国际货运代理业务)内部控制系统具有较强的研究价值。所以,本文选取ZQ公司国际货运代理业务内部控制的案例,分析国际货运代理企业国际货运代理业务内部控制的问题。本文一共由五部分组成,绪论包括研究背景、目的与意义、研究方法与内容；案例描述部分主要是介绍ZQ公司并且对目前ZQ公司国际货运代理业务内部控制存在问题进行描述；案例分析包括理论依据以及对内部控制存在问题进行原因分析；建议与对策是通过原因分析提出对应的解决方法；结束语对整篇文章进行了概括。
[Abstract]:From the beginning of the development of international freight forwarding business, it has a long history. With the rapid development of economy, the international freight forwarding industry is developing rapidly. China in the last century was cancelled on 80s of the international freight forwarding industry regulation, the international freight forwarding industry in China has gained development, leap forward development so far, China registered international freight forwarding company has more than 10000, the number of employees is far more than a million people, the coastal city of international freight forwarders density more than the Inland city. With the overall liberalization of the international freight forwarding market in China, the international freight forwarding industry in China is facing fierce competition challenges. Under this background, ZQ company is located in Shenzhen, is a typical representative of the small international freight forwarding company in China, in such a complex and challenging economic environment, ZQ company wants to develop and realize the vision of the company, for the company's main business complete establishment of the internal control system is very important to the company. However, there are many problems in the internal control construction of ZQ international freight forwarding business, such as lack of good internal control environment, incomplete information system and so on, which restrict the sustainable development of the company. Because of the importance of international freight forwarding business, the internal control system of the system construction, risk management, process management, content rich factors, therefore, the company's main business (international freight forwarding business) internal control system has strong research value. Therefore, this paper selects the case of ZQ company's international freight forwarding business internal control, and analyzes the international freight agency's internal control problem of international freight forwarding business. This paper consists of five parts. The introduction includes the research background, purpose and significance, research methods and contents; the case description part mainly introduces ZQ company and ZQ company of the international freight forwarding business internal control problems are described; case analysis including the theoretical basis and the analysis of the reasons of internal control problems; suggestions and countermeasures is the corresponding solution is put forward through the analysis of the reasons; the conclusion of the whole thesis are summarized.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F259.23

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