發(fā)布時(shí)間：2018-05-19 23:39

  本文選題：風(fēng)險(xiǎn) + 汽車(chē)租賃企業(yè)　； 參考：《山東建筑大學(xué)》2013年碩士論文

【摘要】：城市化水平的提高和居民出行需求的日益繁多,為汽車(chē)租賃企業(yè)的發(fā)展提供了龐大的市場(chǎng)機(jī)遇。尤其是近年來(lái),隨著交通基礎(chǔ)設(shè)施、網(wǎng)絡(luò)不斷完善、駕駛技術(shù)的非職業(yè)化和假日經(jīng)濟(jì)的發(fā)展,這些都極大的促進(jìn)了汽車(chē)租賃企業(yè)的發(fā)展。目前在國(guó)外尤其是在美國(guó),汽車(chē)租賃業(yè)發(fā)展迅速,已經(jīng)成為一項(xiàng)非常受歡迎的汽車(chē)消費(fèi)服務(wù)。相比于美國(guó)等成熟市場(chǎng),中國(guó)的汽車(chē)租賃業(yè)雖然發(fā)展迅速,但由于起步較晚,缺乏符合中國(guó)國(guó)情的汽車(chē)租賃模式可供借鑒,在經(jīng)營(yíng)管理上存在諸多風(fēng)險(xiǎn),這些瓶頸都嚴(yán)重制約汽車(chē)租賃企業(yè)發(fā)展。目前汽車(chē)租賃行業(yè)的風(fēng)險(xiǎn)主要存在于哪些方面,如何通過(guò)構(gòu)建汽車(chē)租賃企業(yè)內(nèi)部控制模型來(lái)有效的控制風(fēng)險(xiǎn)。帶著這些問(wèn)題,筆者選定了“汽車(chē)租賃企業(yè)內(nèi)部控制體系研究”這個(gè)課題。試圖從山東Y汽車(chē)租賃有限公司的個(gè)案分析,分析出影響汽車(chē)租賃企業(yè)發(fā)展的風(fēng)險(xiǎn)因素,按照《內(nèi)部控制基本規(guī)范》的要求,構(gòu)建出汽車(chē)租賃企業(yè)內(nèi)部控制體系,為汽車(chē)租賃企業(yè)能夠打破制約自身發(fā)展的瓶頸提供理論支持。 本文首先從什么是汽車(chē)經(jīng)營(yíng)租賃入手,對(duì)容易與經(jīng)營(yíng)租賃相混淆的融資租賃進(jìn)行了區(qū)別,介紹了了我國(guó)汽車(chē)經(jīng)營(yíng)租賃企業(yè)存在的主要風(fēng)險(xiǎn)。然后介紹了我國(guó)汽車(chē)租賃企業(yè)內(nèi)部控制現(xiàn)狀及存在的問(wèn)題。汽車(chē)租賃企業(yè)有其比較特殊的行業(yè)狀況,所面臨的風(fēng)險(xiǎn)也比一般企業(yè)所面臨的風(fēng)險(xiǎn)要大。本文通過(guò)查閱一些文獻(xiàn)資料以及筆者的實(shí)踐,對(duì)汽車(chē)租賃企業(yè)的內(nèi)部控制現(xiàn)狀及存在的問(wèn)題進(jìn)行了描述。 緊接著以問(wèn)卷的形式調(diào)查了山東Y汽車(chē)租賃有限公司的內(nèi)部控制體系,找出其存在的問(wèn)題,并通過(guò)借鑒國(guó)外及其他租賃行業(yè)的內(nèi)部控制經(jīng)驗(yàn)對(duì)其內(nèi)部控制的薄弱環(huán)節(jié)提出了優(yōu)化意見(jiàn)。 最后對(duì)完善我國(guó)汽車(chē)租賃行業(yè)內(nèi)部控制體系的對(duì)策建議。根據(jù)最新頒布的內(nèi)部控制框架與汽車(chē)租賃企業(yè)的實(shí)際情況,構(gòu)建出符合汽車(chē)租賃企業(yè)的內(nèi)部控制框架。 文章通過(guò)采用理論研究與實(shí)證分析相結(jié)合,為建立健全汽車(chē)租賃企業(yè)內(nèi)部控制體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.
【學(xué)位授予單位】：山東建筑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F832.49

【共引文獻(xiàn)】

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1 謝曉燕;;內(nèi)蒙古大中型企業(yè)內(nèi)部控制監(jiān)督檢查的調(diào)查分析[A];北方省市自治區(qū)會(huì)計(jì)學(xué)會(huì)第二十七次學(xué)術(shù)研討會(huì)論文集[C];2009年

2 王桂蓮;;基于現(xiàn)代系統(tǒng)思考的企業(yè)內(nèi)部控制創(chuàng)新研究[A];北方省市自治區(qū)會(huì)計(jì)學(xué)會(huì)第二十七次學(xué)術(shù)研討會(huì)論文集[C];2009年

3 趙靜;鞠濤;馬茜;魏杰;;需求可替代的差異產(chǎn)品單周期最優(yōu)采購(gòu)決策[A];第二十九屆中國(guó)控制會(huì)議論文集[C];2010年

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5 劉從政;王蘋(píng);胡燕;;構(gòu)建和諧社會(huì)背景下的農(nóng)村基層民主政治建設(shè)思考——以成都市“新都經(jīng)驗(yàn)”為例[A];科學(xué)發(fā)展觀與中國(guó)特色社會(huì)主義——全國(guó)社會(huì)科學(xué)院系統(tǒng)鄧小平理論研究中心第十一屆年會(huì)暨學(xué)術(shù)研討會(huì)論文集[C];2006年

6 胡繼榮;杜景來(lái);;企業(yè)內(nèi)部控制制度的經(jīng)濟(jì)學(xué)分析[A];2002年福建省會(huì)計(jì)學(xué)會(huì)理論研討論文專(zhuān)集[C];2002年

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