Research On Establishment And Implement Of The Internal Control System Of GEFCO International Logistics (China) Co. Ltd

The logistics business is a promising industry in the twenty-first century. Logistics enterprises can be divided into the first ones, the second ones and the third ones according to the providers. The first-party logistics enterprises refer to those provide services by themselves. The second-party logistics enterprises are considered as those providers who own some fundamental equipment such as transportation, storage, circulation and process. The third-party logistics enterprises are those provide logistics service systematically. More ad more enterprises bring their logistics to service providers while the specializations progress increasingly, so as to the logistics develop rapidly. Some data show that revenues of the third-party logistics enterprises in the world have been increasing rapidly at the speed of 15～20% annually as the proportion of third-party logistics service is 76% in Europe and 58% in America. The third-party logistics enterprises own great potential in the future. Choosing GEFCO International Logistics (China) Co. Ltd as an internal control case, the thesis divides three layers to analysis. The first is the conception and theory of internal control system, which are concrete manifestations of the internal control mechanisms. The second one is an accountancy control system, which is the corpus of the thesis, discussing mainly three maturities of internal control management technique including budget manage, and funds centralized management and responsibilities accountancies. This is the foundation and core of the business enterprise realization management control. The third is a macroscopic comprehension of internal control systems from corporate culture and company legal structure, realizing the combination between the tiny view of the inner part control system and macro view. At the foundation of three aspects above, the principle that followed in the enterprise internal control system implement is put forward, especially the enterprise for terrace of internal manage the control implement research on the basic of information management system . The enterprise's funds flow, information's flow material flow are integrated further to develop the core competencies of enterprise.Taking GEFCO International Logistics (China) Co. Ltd for example, combining the realistic state of our country, paying attention to domestic and Foreign related internal control management cultural heritages in present, the thesis tries to provide a concrete practical internal control management method for most enterprises, to evade in conduct manage process latent risk and crisis, thus to urge our enterprises developing sooner and more healthily.