广州白云国际机场内部控制评价及应用研究

发布时间：2018-04-18 14:24

本文选题：白云机场 + 内部控制　；参考：《西南石油大学》2014年硕士论文

【摘要】：随着国内经济快速发展,国内外人员异地交往频繁、国内国际贸易总量也大幅增长,极大地促进了国内民航业的发展。国内民航业无论是经济总量、企业规模,还是内部管理都获得了长足的进步。机场作为民航业重要一环,近十年也发展迅猛,特别在内部企业管理上不断向国际先进机场学习借鉴。企业内部控制制度的建设,对提高企业经营管理水平和风险防范能力、促进企业可持续发展,具有重要意义,得到了国内各大机场的高度重视。本文以广州白云国际机场为研究对象,描述了广州白云国际机场内部控制评价的现状,分析了内部控制评价存在的问题和漏洞,然后按照内部控制评价指标的设计原则、确定依据,重点说明了广州白云国际机场内部控制评价指标的内容及评分标准,建立了广州白云国际机场内部控制评价指标体系。然后运用层次分析法,确定了广州白云国际机场内部控制评价指标体系中各评价指标的权重,建立了白云机场内部控制评价的量化模型,在此基础上,对广州白云国际机场2011年至2013年内部控制进行了评估。最后,依据对广州白云国际机场内部控制评价研究发现的问题和评估结果,提出了完善广州白云国际机场内部控制评价工作的实施程序、实施对策。为保障广州白云国际机场内部控制评价的有效性,还提出相应的内部控制评价的保障措施。本研究建立了广州白云机场内部控制评价的量化模型,对白云机场完善内部控制评价体系的有一定的应用价值,同时,也为国内其他机场构建内部控制评价量化模型提供了借鉴。由于本人的学术水平有限,并受到所能搜集到的相关文献资料的限制,致使本研究抽样资料受到很多局限,这在一定程度上影响研究的有效性,所以论文里对广州白云国际机场内部控制评价的分析和研究仍然不够系统和全面,还有许多值得商榷的地方,有待进一步的改进和完善。
[Abstract]:With the rapid development of domestic economy and frequent contacts between domestic and foreign personnel, the total amount of domestic and international trade has also increased substantially, which has greatly promoted the development of domestic civil aviation industry.Domestic civil aviation industry has made great progress both in economic volume, enterprise scale and internal management.As an important part of the civil aviation industry, the airport has developed rapidly in recent ten years, especially in the internal enterprise management to learn from the international advanced airports.The construction of enterprise internal control system is of great significance to improve the management level and risk prevention ability of enterprises and promote the sustainable development of enterprises, which has been attached great importance to by domestic airports.This paper takes Guangzhou Baiyun International Airport as the research object, describes the present situation of the evaluation of the internal control of Guangzhou Baiyun International Airport, analyzes the problems and loopholes in the evaluation of the internal control, and then according to the design principles of the evaluation index of the internal control.The evaluation index system of the internal control of Guangzhou Baiyun International Airport is established.Then, the weight of each evaluation index in the evaluation index system of Guangzhou Baiyun International Airport is determined by using the Analytic hierarchy process (AHP), and the quantitative evaluation model of the internal control of Baiyun Airport is established.The internal control of Guangzhou Baiyun International Airport from 2011 to 2013 was evaluated.Finally, according to the problems found in the evaluation of the internal control of Guangzhou Baiyun International Airport and the evaluation results, this paper puts forward the implementation procedures and countermeasures to improve the evaluation of the internal control of Guangzhou Baiyun International Airport.In order to ensure the effectiveness of the evaluation of the internal control of Guangzhou Baiyun International Airport, the corresponding internal control evaluation measures are put forward.In this study, the quantitative model of evaluation of internal control in Guangzhou Baiyun Airport is established, which has certain application value for perfecting the evaluation system of internal control in Baiyun Airport, at the same time,It also provides reference for other domestic airports to build a quantitative model of internal control evaluation.Because my academic level is limited, and is limited by the relevant literature which can be collected, the sampling data of this study is limited, which to some extent affects the effectiveness of the study.Therefore, the analysis and research on the evaluation of the internal control of Guangzhou Baiyun International Airport is still not systematic and comprehensive, and there are many problems to be discussed, which need to be further improved and improved.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F560.68;F542.8

【参考文献】