天维企业出租车资产内部控制优化研究

发布时间：2018-02-22 21:15

本文关键词： 内部控制出租车资产改进措施　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：目前出租车公司规模不断扩大，出租车资产逐年增加，但出租车公司出租车资产管理的相关制度建设滞后，内部控制薄弱，无法满足企业发展要求。随着外部环境的变化，树立出租车企业品牌，提高企业整体的管理效率及服务质量成为了出租车运营企业的必然选择。出租车资产作为出租车运营企业的资产重要组成部分，也是企业提供服务的必要载体。建立完善的出租车资产内部控制对于企业提高资产的安全性，防范运营风险，保证公司的正常运作起着重要的作用。本文以天维企业出租车资产为研究对象，，结合出租车行业特点及出租车资产的特殊性，对天维企业出租车资产内部控制现状进行剖析，从内部环境、风险评估程序、控制活动、信息与沟通及内部监督五要素的角度分析了其出租车资产内部控制实施过程中存在的问题，最后针对存在的相关问题提出优化改进建议。本文以内部控制的相关理论为指导，指出公司需从企业文化、人力资源政策等角度构建理想的内部环境，夯实出租车资产内部控制的实施基础；同时建立动态的风险评估体系，提高企业的防范与化解风险的能力；补充健全出租车资产内部控制的相关制度，确保控制活动的有据可依；最后是确保企业内部信息沟通的畅通性与有效性，建立连续性的内部监督，强化企业内部审计的作用。
[Abstract]:At present, the scale of taxi companies is expanding and the taxi assets are increasing year by year. However, the construction of taxi assets management system of taxi companies is lagging behind, and the internal control is weak, which can not meet the development requirements of enterprises. With the change of external environment, Establishing the taxi enterprise brand, improving the management efficiency and service quality of the whole enterprise has become the inevitable choice of the taxi operation enterprise. The taxi assets as an important part of the taxi operation enterprise's assets, The establishment of perfect internal control of taxi assets plays an important role in improving the security of assets, preventing operational risks and ensuring the normal operation of the company. This paper takes the taxi assets of Tianwei enterprise as the research object, combines the characteristics of the taxi industry and the particularity of the taxi assets, analyzes the present situation of the internal control of the taxi assets of the Tianwei enterprise, and analyzes the internal environment and the risk assessment procedure. From the point of view of the five elements of control activities, information and communication and internal supervision, this paper analyzes the problems existing in the implementation of the internal control of taxi assets. Finally, suggestions for optimization and improvement are put forward in view of the related problems. Under the guidance of the theory of internal control, this paper points out that the company should construct an ideal internal environment from the angle of corporate culture, human resource policy, etc. Tamp the basis of the implementation of internal control of taxi assets; establish a dynamic risk assessment system to improve the ability of enterprises to prevent and resolve risks; supplement and improve the relevant system of internal control of taxi assets, Finally, it is necessary to ensure the unimpeded and effective communication of internal information, to establish continuous internal supervision and to strengthen the role of internal audit in enterprises.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F572.7

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