【摘要】：隨著中國民航業(yè)經營規(guī)模的不斷擴張,航空公司的運作已不是單個的實體的單獨運轉,而是各個關聯體之間相互競爭、相互牽制的競爭實體,航空公司管理水平的高低直接影響到其自身的發(fā)展能力和競爭能力。但是航空業(yè)的管理水平、制度規(guī)范并未隨經營規(guī)模的擴大隨之改善,航空業(yè)面臨的舞弊風險越來越大,舞弊成了一個嚴重影響民航業(yè)進一步發(fā)展的屏障。 本文結合MM航空公司內部控制體系建設的實踐,圍繞公司反舞弊內部控制缺失的現狀,深入分析公司舞弊發(fā)生的原因,通過反舞弊內部控制體系的構建,找出MM航空公司反舞弊內部控制可能存在的風險點,提出對應的控制措施,從而抑制舞弊行為的發(fā)生。 本文主要包括以下內容：在簡述反舞弊內部控制有關理論的基礎上,介紹MM航空公司的基本情況、舞弊現狀,分析舞弊發(fā)生原因；從構建反舞弊內部控制的必要性入手,以IT系統采購業(yè)務為例,闡述如何構建MM航空公司反舞弊內部控制體系；針對已經構建的反舞弊內部控制體系,運用穿行測試和控制測試的方法評價MM航空公司反舞弊內部控制體系設計合理性及執(zhí)行有效性,并且針對公司內部存在的舞弊問題提出優(yōu)化措施;最后總結全文,提出MM航空公司在反舞弊內部控制體系構建中可能出現的問題及應對策略。 全文采用理論結合實踐的方法,將企業(yè)內部控制運用于反舞弊管理中,這不僅為MM航空公司提供了更完整的內部控制管理思路,對于其他航空公司、企業(yè)同樣具有一定的參考價值。
[Abstract]:With the continuous expansion of the operational scale of China's civil aviation industry, the operation of airlines is no longer a separate operation of a single entity, but a competitive entity that competes with each other and constrains each other among related entities. The level of airline management has a direct impact on its own development and competitiveness. However, the management level of aviation industry, the institutional norms have not been improved with the expansion of the scale of operation, the aviation industry is faced with more and more risk of fraud, fraud has become a serious impact on the further development of civil aviation industry. Based on the practice of the construction of MM airline's internal control system, this paper focuses on the current situation of the lack of anti-fraud internal control, deeply analyzes the causes of corporate fraud, and constructs the anti-fraud internal control system through the construction of the anti-fraud internal control system. The possible risk points of anti-fraud internal control in MM airline are found out, and the corresponding control measures are put forward, so as to restrain the occurrence of fraud. This paper mainly includes the following contents: on the basis of brief introduction of the theory of anti-fraud internal control, this paper introduces the basic situation of MM Airlines, the current situation of fraud, and analyzes the causes of fraud; Starting with the necessity of constructing anti-fraud internal control, taking the procurement business of IT system as an example, this paper expounds how to construct the anti-fraud internal control system of MM airlines. In view of the anti-fraud internal control system that has been constructed, this paper evaluates the rationality and effectiveness of the anti-fraud internal control system design of MM Airlines by means of the methods of traversal test and control test. At the same time, the optimization measures are put forward to solve the problem of fraud in the company. Finally, the paper summarizes the full text, and puts forward the possible problems and countermeasures in the construction of anti-fraud internal control system of MM Airlines. This paper adopts the method of combining theory and practice to apply enterprise internal control to anti-fraud management, which not only provides a more complete idea of internal control management for MM Airlines, but also provides other airlines with a more complete idea of internal control management. The enterprise also has certain reference value.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F562.6

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