H航空公司收入结算内部控制问题研究

发布时间：2018-01-22 23:33

本文关键词： 收入结算内部控制航空公司　出处：《西安石油大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化,世界市场的逐渐开放,企业间的竞争日趋激烈,上市公司在高速发展的同时也面临着高度的风险。内部控制存在缺陷是导致企业经营失败的重要原因。强化企业内部控制已成为各大上市公司规避风险,保障利益实现的有效途径。中国的航空业是一个高风险、高成本行业,面临着潜在安全运营风险、内部管理薄弱、财务危机和日益竞争激烈的航空市场,近年来,航空公司发展迅猛,但巨额的成本导致利润与收入的迅速增长不成正比,航空公司的发展遇到了前所未有的瓶颈。根据美国大陆航空公司,英国航空公司等世界知名航空公司的成功案例不难得出,内部控制都起到了关键性的作用。本论文以国内知名民营航空公司H航空公司为研究对象,在借鉴前人的理论与实践研究的基础上,综合国内外取得的研究成果,通过调研和资料查阅与分析,获得较全面的数据资料。本文利用文献研究法,定性分析法,模糊综合评价法、问卷调查法等多种方法对H航空公司公司目前收入结算流程、收入结算内部控制实施现状和存在问题进行研究分析,并在其基础上最终提出针对H航空公司收入结算内部控制的优化建议。
[Abstract]:With the globalization of economy and the gradual opening of the world market, the competition among enterprises is becoming more and more fierce. At the same time, the listed companies are faced with high risk. The internal control defects are the important reasons leading to the failure of enterprise management. Strengthening the internal control of enterprises has become a major listed companies to avoid risks. China's aviation industry is a high-risk, high-cost industry, facing potential safety risks, weak internal management, financial crisis and increasingly competitive aviation market. In recent years, airlines have developed rapidly, but huge costs have led to the rapid growth of profits and revenues, and the development of airlines has encountered unprecedented bottlenecks. According to Continental Airlines. It is not difficult to conclude that the internal control plays a key role in the successful cases of British Airways and other world-famous airlines. This paper takes H Airlines, a well-known private airline in China, as the research object. On the basis of previous theoretical and practical research, this paper synthesizes the research results obtained at home and abroad, and obtains more comprehensive data by investigation and analysis. This paper uses the method of literature research. Qualitative analysis method, fuzzy comprehensive evaluation method, questionnaire method and other methods to H airline's current income settlement process, income settlement internal control implementation status and existing problems are studied and analyzed. On the basis of it, the paper puts forward the optimization suggestions for the internal control of H airline income settlement.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F562;F560.68

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