内部控制影响航空安全作用机理与实证研究

发布时间：2018-05-15 15:09

本文选题：内部控制 + 航空安全　；参考：《中国民航大学》2017年硕士论文

【摘要】：随着世界一体化发展与国民经济快速增长,中国民航业迎来了“持续、快速、健康”发展的新时期,航空安全问题持续存在并被作为民航发展的首要前提。内部控制作为企业风险管理的有效手段之一,在企业风险管控中发挥着重要作用,从内部控制角度研究航空安全水平提升具有显著的现实意义。因此本文采用理论与实证分析结合的方法深入探讨内部控制对航空安全的作用机理以及内部控制对航空安全影响的具体表现形式。本文首先在内部控制与航空安全理论的基础上,综合阐述国内外航空安全现状及典型航空安全事故发生的原因,将航空安全风险归集于人员、设备、环境与管理四个方面,并基于内部控制视角加以解析;其次从我国企业内部控制基本规范中的内部控制五要素出发深入研究内部控制对航空安全的理论作用机理及测度方法,从而提出理论假设;再利用里克特量表法对国内航空公司安全水平与内部控制状况进行了问卷调查,将定性问题转化为定量问题,运用实证研究法研究航空公司内部控制对航空安全的作用机理与过程;最后综合理论与实证研究得出结论:上市航空公司较非上市航空公司的内部控制质量与航空安全水平高、大型航空公司内部控制质量与安全水平较其他航空公司高,内部控制质量与航空安全水平有正相关性关系,其中控制活动与内部环境要素对航空安全影响较大、有效的内部控制能够促进航空公司安全水平提升;同时基于内部控制五要素分别对现阶段国内航空公司安全水平改善提出针对性建议。本文通过研究内部控制影响航空安全的作用机理和实现路径,以期为航空公司安全水平提升提供理论支撑,为我国航空公司从内部控制方面提升航空安全水平提供更加具体的实践依据。
[Abstract]:With the development of the world integration and the rapid growth of the national economy, China's civil aviation industry has ushered in a new period of "sustained, rapid and healthy" development. Aviation security problems persist and are regarded as the first prerequisite for the development of civil aviation. As one of the effective means of enterprise risk management, internal control plays an important role in enterprise risk management. It is of great practical significance to study the improvement of aviation safety level from the angle of internal control. Therefore, this paper uses the method of theoretical and empirical analysis to explore the mechanism of internal control on aviation safety and the specific manifestation of the impact of internal control on aviation safety. Based on the theory of internal control and aviation safety, this paper expounds the present situation of aviation safety at home and abroad and the causes of typical aviation safety accidents. The risk of aviation safety is concentrated in four aspects: personnel, equipment, environment and management. Secondly, from the five elements of internal control in the basic norms of internal control of enterprises in China, the theoretical mechanism and measurement method of internal control to aviation safety are studied in depth, and the theoretical hypothesis is put forward. Then using the Richter scale to investigate the safety level and internal control of domestic airlines, the qualitative problem is transformed into a quantitative one. Using the empirical research method to study the mechanism and process of airline internal control on aviation safety. Finally, the conclusion is drawn that the internal control quality and aviation safety level of listed airlines are higher than that of non-listed airlines, and the conclusion is that the internal control quality and aviation safety level of listed airlines are higher than that of non-listed airlines. The internal control quality and safety level of large airlines are higher than those of other airlines, and there is a positive correlation between internal control quality and aviation safety level. Effective internal control can promote the safety level of airlines, and based on the five elements of internal control, the paper puts forward specific suggestions to improve the safety level of domestic airlines at this stage. In this paper, the mechanism and implementation path of internal control affecting aviation safety are studied in order to provide theoretical support for improving the safety level of airlines. It provides more practical basis for our airlines to improve the level of aviation safety from the aspect of internal control.
【学位授予单位】：中国民航大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F562.6;F560.68

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