本文關(guān)鍵詞： 德邦物流 內(nèi)部控制 風(fēng)險(xiǎn)評(píng)估　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：21世紀(jì)是生產(chǎn)要素快速流通的時(shí)代,加之電子商務(wù)的迅猛發(fā)展,物流行業(yè)呈顯出強(qiáng)勁的發(fā)展態(tài)勢(shì),成為推動(dòng)我國(guó)經(jīng)濟(jì)發(fā)展的重要力量。國(guó)際學(xué)者將物流產(chǎn)業(yè)認(rèn)定為國(guó)民經(jīng)濟(jì)發(fā)展的重要?jiǎng)用},其發(fā)展程度可以作為對(duì)一國(guó)綜合國(guó)力進(jìn)行衡量的重要指標(biāo)。隨著物流行業(yè)競(jìng)爭(zhēng)不斷加劇,行業(yè)內(nèi)的弊端也開(kāi)始顯露,內(nèi)部控制薄弱的問(wèn)題成為制約物流企業(yè)壯大的重要因素。因此,對(duì)物流企業(yè)內(nèi)部控制問(wèn)題進(jìn)行研究,探討物流企業(yè)內(nèi)部控制制度的完善措施具有重要意義。德邦物流成立于1996年,是國(guó)內(nèi)五A級(jí)提供綜合服務(wù)的物流企業(yè),服務(wù)覆蓋了國(guó)內(nèi)90%以上的城市,以每年60%的業(yè)務(wù)增長(zhǎng)速度迅速在我國(guó)物流行業(yè)崛起。筆者選擇以德邦物流為研究對(duì)象,展開(kāi)對(duì)物流企業(yè)內(nèi)部控制問(wèn)題的研究,既能夠?yàn)榈掳钗锪鲀?nèi)部控制的改善提供參考,同時(shí)也能夠在一定程度上反映我國(guó)物流行業(yè)的整體發(fā)展情況。本文結(jié)合德邦物流股份有限公司近年來(lái)發(fā)展的實(shí)際情況以及內(nèi)部控制現(xiàn)狀,合理運(yùn)用內(nèi)部控制的相關(guān)知識(shí),通過(guò)對(duì)該企業(yè)內(nèi)部控制存在問(wèn)題及產(chǎn)生原因的分析,提出完善該企業(yè)內(nèi)部控制措施。首先,對(duì)本文研究的背景與意義、國(guó)內(nèi)外研究現(xiàn)狀等進(jìn)行了簡(jiǎn)要概述;其次,對(duì)內(nèi)部控制的概念界定、基本假設(shè)、原則與作用、發(fā)展脈絡(luò)以及構(gòu)成要素進(jìn)行了分析和梳理;再次,對(duì)德邦物流的公司概況、內(nèi)部控制現(xiàn)狀、存在問(wèn)題以及產(chǎn)生原因進(jìn)行了分析。在內(nèi)部控制現(xiàn)狀分析部分,主要從營(yíng)運(yùn)控制現(xiàn)狀、人事控制現(xiàn)狀、客戶(hù)及銷(xiāo)售控制現(xiàn)狀、會(huì)計(jì)控制現(xiàn)狀、風(fēng)險(xiǎn)評(píng)估現(xiàn)狀、信息與溝通現(xiàn)狀以及監(jiān)控現(xiàn)狀等角度進(jìn)行了闡述。最后,結(jié)合前文分析的結(jié)果,提出完善德邦物流股份有限公司內(nèi)部控制的措施,為德邦物流股份有限公司以及其他物流企業(yè)內(nèi)部控制的改進(jìn)提供參考。
[Abstract]:21th century is the era of rapid circulation of factors of production, coupled with the rapid development of e-commerce, the logistics industry shows a strong trend of development. As an important force to promote the economic development of our country, international scholars regard logistics industry as an important artery of national economic development. Its development level can be used as an important indicator to measure a country's comprehensive national strength. With the increasing competition in the logistics industry, the drawbacks in the industry are also beginning to show. The problem of weak internal control has become an important factor restricting the growth of logistics enterprises. Therefore, the internal control of logistics enterprises is studied. It is of great significance to probe into the perfect measures of internal control system of logistics enterprises. Derbang Logistics was founded in 1996. It is a logistics enterprise with five A grades in China to provide comprehensive services. The service covers more than 90% cities in China, with the annual business growth rate of 60% rapidly rising in the logistics industry in China. The author chooses Dobang logistics as the research object. The research on the internal control of logistics enterprises can provide a reference for the improvement of the internal control of Dupont logistics. At the same time, it can also reflect the overall development of the logistics industry in China to a certain extent. This paper combined with the development of Dobang Logistics Co., Ltd. in recent years, as well as the actual situation of internal control. Reasonable use of the relevant knowledge of internal control, through the analysis of the existing problems and causes of internal control in this enterprise, proposed to improve the enterprise internal control measures. First of all, the background and significance of this study. The current situation of research at home and abroad is briefly summarized. Secondly, the definition of internal control concept, basic assumptions, principles and roles, development context and constituent elements are analyzed and combed. Thirdly, the paper analyzes the general situation, internal control status, existing problems and causes of Derby logistics. In the part of internal control status analysis, mainly from the operation control status, personnel control status. Customer and sales control status, accounting control status, risk assessment status, information and communication status and monitoring status. Finally, combined with the results of the previous analysis. The paper puts forward the measures to improve the internal control of Dobang Logistics Co., Ltd., and provides a reference for the improvement of the internal control of Dobang Logistics Co., Ltd and other logistics enterprises.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F259.23;F253.7

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