广之旅股份公司企业内部控制改进研究

发布时间：2018-04-22 20:35

本文选题：广之旅 + 内部控制　；参考：《兰州大学》2012年硕士论文

【摘要】：没有内控,企业经营管理风险如何控制?正所谓“有控则强,失控则弱,无控则乱”,2008年金融海啸中的百年企业倒闭的案例给人多么深刻的启示,因此,内部控制的重要性不言而喻。由于我国的内部控制制度研究起步较晚,国外企业对市场经济的认识比国内要深入和透彻,西方经济发达国家在内部控制制度方面的研究比国内深入和透彻,国外企业在实际运用方面也优于国内企业。我国企业在今后的市场竞争中要处于不败之地,就必须加强企业内部控制的建立和健全。内部控制已得到我国企业的重视,几年来我国政府相继出台了许多有关内部控制的法律法规,以解决当前一些企业事业单位内部管理混乱,控制弱化,降低企业经营风险。西方发达国家的内部控制对我国尤可借鉴。基于此,研究广之旅国际旅行社股份有限公司具有重要的现实意义。广之旅国际旅行社股份有限公司成立于1980年12月5日,是华南地区规模至大,实力至强,美誉度至高的旅行社,国内唯一获得全国旅游业质量管理最高荣誉“中国用户满意鼎”的综合性强社。全国旅行社中唯一被国家信息产业部指定的“国家电子商务试点单位”,打造出全国地方旅行社第一个”中国驰名商标”,在全国旅行社中唯一被世界生产力科学联盟(WCPS)授予"2006世界市场中国行业十大年度品牌”。然而,在中国从亚洲旅游大国向世界旅游强国跨越的历史性背景下,广之旅国际旅行社股份有限公司将如何前行? 作为广之旅审计室负责人,本人在实际工作中,发现了广之旅股份公司企业内部控制比较簿弱,制度不够健全,通过对现有制度了解、整理、分析,以及与现职的员工的调查了解,对广之旅股份公司内部控制现状进行评价,并分析存在的问题及其成因,从而提出广之旅股公司企业内部控制改进的主要策略,确定改进目标与原则,确定升级内部控制框架、增设风险预警机制、对高危业务岗位全息序时监控、搭建先进信息沟通平台等对策,确定保障措施。本文的研究成果不仅为广之旅国际旅行社股份有限公司建立了一套适合其经营特点、操作性强的内控系统,特别是针对旅游业的特点,将内部控制流程中风险防范的重点从业务流程中抽离出来,形成了具有行业特色的内部控制,因此,本文的研究对旅游业的内部控制制度的建立与规范能够提供一些借鉴和参考。
[Abstract]:Without internal control, how to control the risk of business management? The so-called "control is strong, out of control is weak, no control is chaotic", the 2008 financial tsunami in the financial tsunami of a hundred years of corporate bankruptcy cases to people how profound enlightenment, therefore, the importance of internal control is self-evident. Since the study of internal control system in our country started relatively late, foreign enterprises have a deeper and more thorough understanding of the market economy than at home, and the research on internal control system in western developed countries is deeper and more thorough than that in China. Foreign enterprises are also superior to domestic enterprises in practical application. In order to be in an invincible position in the future market competition, Chinese enterprises must strengthen the establishment and perfection of internal control. The internal control has been attached importance to by the enterprises of our country. In the past few years, our government has issued many laws and regulations on internal control in order to solve the confusion of internal management in some enterprises and institutions, weaken the control and reduce the risk of enterprise management. The internal control of western developed countries can be used for reference in China. Based on this, the study of Guang Zhi Tour International Travel Agency Co., Ltd. has important practical significance. Guang Zhi Tour International Travel Agency Co., Ltd. was established on December 5, 1980. It is a travel agency with a large scale, strong strength and high reputation in South China. Only the national tourism quality management highest honor, "Chinese user satisfaction Ding" comprehensive strong society. The only "national e-business pilot unit" designated by the Ministry of Information Industry in China has created the first "well-known trademark" of local travel agencies in China. The only travel agency in the country is awarded "Top Ten Brand of China Industry in the World Market 2006" by the World Productivity Science Union (WCPS). However, under the historical background of China's leap from a big tourist country in Asia to a world tourism power, how will Guangzhi Travel International Travel Agency Co., Ltd. move forward? As a person in charge of the Guang Zhi Travel Audit Department, I found in my practical work that the internal control of Guangzhi Travel Stock Company is weak and the system is not perfect enough. Through understanding, sorting out and analyzing the existing system, As well as the investigation and understanding with the existing employees, this paper evaluates the present situation of internal control in Guangzhiwu Stock Company, analyzes the existing problems and their causes, and then puts forward the main strategies for improving the internal control of Guangzhou-Stock Company. To determine the improvement objectives and principles, to determine the upgrading of the internal control framework, to add a risk warning mechanism, to monitor the holographic sequence of high-risk business posts, to set up advanced information communication platform and other countermeasures, and to determine the safeguard measures. The research results of this paper not only set up a set of internal control system for Guang Zhi Travel International Travel Agency Co., Ltd., which is suitable for its operating characteristics, but also has strong operability, especially for the characteristics of tourism. The key point of risk prevention in the internal control process is drawn from the business process to form the internal control with the characteristics of the industry, so, The research in this paper can provide some reference for the establishment and standardization of tourism internal control system.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F590.66

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