汽车租赁企业内部控制体系研究

发布时间：2018-05-19 23:39

本文选题：风险 + 汽车租赁企业　；参考：《山东建筑大学》2013年硕士论文

【摘要】：城市化水平的提高和居民出行需求的日益繁多,为汽车租赁企业的发展提供了庞大的市场机遇。尤其是近年来,随着交通基础设施、网络不断完善、驾驶技术的非职业化和假日经济的发展,这些都极大的促进了汽车租赁企业的发展。目前在国外尤其是在美国,汽车租赁业发展迅速,已经成为一项非常受欢迎的汽车消费服务。相比于美国等成熟市场,中国的汽车租赁业虽然发展迅速,但由于起步较晚,缺乏符合中国国情的汽车租赁模式可供借鉴,在经营管理上存在诸多风险,这些瓶颈都严重制约汽车租赁企业发展。目前汽车租赁行业的风险主要存在于哪些方面,如何通过构建汽车租赁企业内部控制模型来有效的控制风险。带着这些问题,笔者选定了“汽车租赁企业内部控制体系研究”这个课题。试图从山东Y汽车租赁有限公司的个案分析,分析出影响汽车租赁企业发展的风险因素,按照《内部控制基本规范》的要求,构建出汽车租赁企业内部控制体系,为汽车租赁企业能够打破制约自身发展的瓶颈提供理论支持。本文首先从什么是汽车经营租赁入手,对容易与经营租赁相混淆的融资租赁进行了区别,介绍了了我国汽车经营租赁企业存在的主要风险。然后介绍了我国汽车租赁企业内部控制现状及存在的问题。汽车租赁企业有其比较特殊的行业状况,所面临的风险也比一般企业所面临的风险要大。本文通过查阅一些文献资料以及笔者的实践,对汽车租赁企业的内部控制现状及存在的问题进行了描述。紧接着以问卷的形式调查了山东Y汽车租赁有限公司的内部控制体系,找出其存在的问题,并通过借鉴国外及其他租赁行业的内部控制经验对其内部控制的薄弱环节提出了优化意见。最后对完善我国汽车租赁行业内部控制体系的对策建议。根据最新颁布的内部控制框架与汽车租赁企业的实际情况,构建出符合汽车租赁企业的内部控制框架。文章通过采用理论研究与实证分析相结合,为建立健全汽车租赁企业内部控制体系提供了合理的思路和方法。
[Abstract]:The improvement of urbanization level and the increasing demand of residents provide a huge market opportunity for the development of car rental enterprises. Especially in recent years, with the continuous improvement of transportation infrastructure, network, non-professional driving technology and the development of holiday economy, these have greatly promoted the development of car rental enterprises. At present, automobile rental industry has developed rapidly in foreign countries, especially in America, and has become a very popular automobile consumption service. Compared with the mature markets such as the United States, the automobile leasing industry in China has developed rapidly, but because of the late start and the lack of a car rental model suitable for China's national conditions, there are many risks in the operation and management. These bottlenecks seriously restrict the development of car rental enterprises. At present, the risk of automobile rental industry mainly exists in what aspects, how to construct the internal control model of car rental enterprise to effectively control the risk. With these problems, the author selected the subject of "Research on the Internal Control system of Automobile Leasing Enterprises". Based on the case study of Shandong Y Automobile Lease Co., Ltd., this paper analyzes the risk factors that affect the development of automobile rental enterprises, and constructs the internal control system of automobile rental enterprises according to the requirements of "basic norms of Internal Control". It provides theoretical support for automobile rental enterprises to break the bottleneck restricting their development. This paper starts with what is the automobile operating lease, differentiates the financing lease which is easily confused with the operating lease, and introduces the main risks of the automobile operating and leasing enterprises in our country. Then it introduces the current situation and existing problems of the internal control of automobile rental enterprises in China. Car rental enterprises have their own special industry conditions, and the risks they face are larger than those faced by ordinary enterprises. By consulting some documents and the author's practice, this paper describes the present situation and existing problems of the internal control of automobile rental enterprises. Then the paper investigates the internal control system of Shandong Y Automobile Rental Co., Ltd by questionnaire, and finds out the existing problems. The weak links of internal control are optimized by reference to the experience of internal control in foreign countries and other leasing industries. Finally, the countermeasures and suggestions for perfecting the internal control system of automobile rental industry in China are put forward. According to the newly promulgated internal control framework and the actual situation of automobile rental enterprises, the internal control framework of automobile rental enterprises is constructed. Through the combination of theoretical research and empirical analysis, this paper provides reasonable ideas and methods for establishing and perfecting the internal control system of automobile rental enterprises.
【学位授予单位】：山东建筑大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.49

【共引文献】