江苏快递企业内部控制问题研究——以圆通速递有限公司为例

论文总字数：23506字

摘 要

江苏作为沿海的经济大省，在电商行业素来拥有“包邮区”的名号，若快递企业参差不齐，对整个国家快递业都存在一定程度的蝴蝶效应。快递企业的发展总受各种因素制约，企业治理中内部控制问题比重大，成分多，迟迟没有受到重视。如管理基础薄弱，高层专权不受控，财务人员素质不高，营业板块分配不均，成本控制措施落后，严重阻碍快递企业的发展。快递企业是促进互联网电商行业发展的基石，而内部控制是保障快递企业稳步发展的内在前提。由此可见，快递企业应及时完善内部控制相关问题，查漏补缺，紧跟时代政策、市场风向，才能保持江苏快递企业特有的生命力和创造力。因此，分析江苏快递企业内部控制问题具有深远的现实意义。

表明论题的研究作用和意义后，研究从内部控制的概念定义和历史追溯开始，着重对国外内控发展史和国内国情体系下的内部控制法规创新和融合大体介绍，分析了内部控制相关职能，结合江苏省情剖析快递企业内部控制现状，分析所面临的问题探索得出解决路径和方法。

第三章主要通过江苏邮政管理局和江苏省快递协会的官方信息进行整合，阐述江苏快递企业内部所良好态势及风波挑战，从内控五要素提出相关问题进行分析，第四章提出相应解决对策及建议，第五章则通过圆通速递公司的案例，进一步具体事项具体分析其问题和解决方案。

本文结合相关信息和大数据背景，为保障江苏快递企业发展，大篇幅从内部控制五要素角度分析问题，规范治理结构，提高企业文化建设水平。尽管2020年受新冠疫情影响，快递企业仍发挥了它在国民生活中不可分割的作用。本文对江苏快递企业内部控制问题研究具有一定程度借鉴意义。

关键词：内部控制；江苏；快递企业；五要素；解决对策

Research of the Internal Control problem of Jiangsu Express Company －Yuan tong express Limited Company

Abstract

As a coastal province with a large economy, jiangsu has long been known as the "free postal zone" in the e-commerce industry. If the express companies are uneven, there will be a certain butterfly effect on the whole national express industry. The development of express delivery enterprises is always restricted by various factors, internal control issues in enterprise governance than major, more components, has not been taken seriously. For example, the development of express delivery enterprises is seriously hindered by weak management foundation, uncontrolled executive power, low financial staff quality, uneven distribution of business sectors, and backward cost control measures. Express enterprises are the cornerstone to promote the development of Internet e-commerce industry, and internal control is to ensure the steady development of express enterprises internal premise. Therefore, express delivery enterprises should timely improve the internal control related problems, check the gaps, and keep up with the policies of The Times, market trends, in order to maintain the unique vitality and creativity of jiangsu express enterprises. Therefore, the analysis of jiangsu express enterprise internal control has far-reaching practical significance.After that thesis study of function and meaning, research starting from the concept definition of internal control and the historical trace, of the history of foreign internal control and internal state of the system of internal control regulations overview of innovation and fusion, analyzes the internal control related functions, together with the present situation of jiangsu paper analyzes express enterprise internal control, analysis of the problems facing solves the path and method.The third chapter is mainly through the postal service in jiangsu province and jiangsu province express association's official information integration, this paper jiangsu express enterprise internal good momentum and storm challenges, from the five elements of internal control related question to carry on the analysis, the fourth chapter puts forward the countermeasures and Suggestions to solve these problems, the fifth chapter through the yuantong express delivery company case, further details the specific analysis of the problems and solutions.This paper combines relevant information and big data background, in order to ensure the development of jiangsu express enterprises, large space from the perspective of the five elements of internal control analysis, standardize the governance structure, improve the level of corporate culture construction. Despite the impact of the new epidemic in 2020, express delivery enterprises still play an inseparable role in the national life. This paper has a certain degree of reference significance to the research on the internal control of jiangsu express enterprises.

Key words: Internal control; Jiangsu; Express delivery enterprises; Five elements; Countermeasures

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 选题背景 1

1.2 研究目的和意义 1

1.3 研究思路及方法 1

1.4 全文框架 1

第二章 内部控制文献综述 3

2.1 国外内部控制理论研究 3

2.2 国内内部控制理论研究 3

2.3 国内外内部控制研究评价 4

第三章 江苏快递企业内部控制现状和问题分析 5

3.1 江苏快递企业内部控制发展状况 5

3.1.1 内部控制的良好态势 5

3.1.2 内部控制的风波与挑战 6

3.2 江苏快递企业内部控制问题分析 7

3.2.1 内部环境亟待完善 8

3.2.2 风险评估体系不健全 8

3.2.3 控制活动收效甚微，缺乏全面性 8

3.2.4 信息披露不透明，沟通阻塞失真 9

3.2.5 内部监督执行措施失效 9

第四章 江苏快递企业内控问题的对策建议 10

4.1 强化董事分工职能，引进管理人才和方法 10

4.2 培养风险评估骨干，量化出具评估报告 10

4.3 规范反应流程，落实执行力度 11

4.4 完善传递机制，重塑信息平台 12

4.5 专项定期审计核查 12

第五章 圆通速递有限公司案例分析 13

5.1 圆通速递有限公司概况 13

5.1.1 简介 13

5.1.2 内部控制现状 13

5.2 圆通公司内部控制问题分析 14

5.2.1 治理结构不规范，丧失独立性 15

5.2.2 缺乏风险评估应对体系 15

5.2.3 控制活动管控不全面，权责不对等 16

5.2.4 信息化程度存在上升空间 16

5.2.5 内部审计监督职能弱化 16

5.3 完善圆通速递内部控制问题的对策建议 16

5.3.1 调整组织架构，传递企业文化和社会责任 16

5.3.2 细化风险评估工作，降低风险管控成本 17

5.3.3 全方位管控活动细节 17

5.3.4 完善交流机制，建立内控信息化建设 18

5.3.5 成立监督部门，定期审计监察 18

第六章 结语及不足 20

致 谢 21

参考文献 22

剩余内容已隐藏，请支付后下载全文，论文总字数：23506字