Internal Control System Of China's Shipping Companies

In the thesis, systematic and comprehensive research methods are adopted, which include document research, normative approach and case analysis. Firstly, the thesis describes the operation characteristic and current situation of internal control of shipping enterprises in China and analyzes the reason; secondly, the thesis introduces the latest achievements of internal control theory home and aboard; finally, adopting the concept of BPR, the thesis endeavors to redesign the systems of internal control of shipping enterprises in China.This thesis consists of five chapters.In Chapter one, the thesis describes the operation characteristic of shipping enterprises and the current situation of internal control, and then the problems and reasons caused are deeply analyzed.In Chapter two, the thesis introduces the latest achievements of internal control home and abroad after the histories of internal control, and then brings forward some new ways how to design the internal control system of shipping enterprises in China.In Chapter three, the thesis discusses how to build the control environment of shipping enterprises in China.In Chapter four, the thesis describes the goal, the principle, the procedures and the way how to design the system of internal control, and designs the system of internal control of ship investment business of shipping enterprises in China referring to the concept that internal control is process control.In Chapter five, the thesis points out internal control is a process and that inspect, evaluation, report of the internal control system is one important part of internal control which is usually ignored.The main contribution of the thesis includes:(1) the thesis makes a comprehensive research on the latest achievements of internal control home and abroad, and make a conclusion that control environment and control system are equally important; (2) in designing the system of internal control, the thesis adopts the concept of BPR (business process reengineering) and think internal controlshould be process control in some way, which integrates accounting control and management control; and then brings forward the viewpoint that different systems of internal control should be designed according to different operation activities; (3) The thesis designs the system of internal control of ship investment; (4) the thesis emphasizes that internal control should be a process, which includes not only design, implementation, but also examination, evaluation and improvement.