Road Transport Enterprises Study On Internal Control

From the current situation, the reality of the enterprise management risk, many problems such as frequent, malpractices are prominent, these problems are related to the internal control weakening. Internal control as the important measure to strengthen enterprise management in enterprise development, and plays a decisive role, The healthy development of Chinese economy urgently calls to strengthen enterprise internal control. Highway transportation is the basis of economic development of road transportation enterprises, because of the production and business operation activities of the passenger or cargo is changed, the production and sales of products at the same time, the business income in transportation activities began when it had received, therefore, transportation enterprises and other enterprises, the industry has obvious characteristic, the management of enterprise economic benefits. Therefore, the focus of road transportation enterprise internal control system, the internal control system of road transportation enterprises and organically, is a realistic topic.This text with the internal control study present condition and theory foundation for study point of departure, at absorb domestic and international inner part control research. On the basis of road transportation enterprises, according to the characteristics of road transportation enterprises, constructing the system of internal control framework and its implementation. Firstly, the development situation of internal control were introduced briefly, and the internal control theory, the paper studies the theoretical basis, and the latest development of internal control theory, the different levels of management theories are introduced; the principal-agent cost, Secondly, the internal control of road transportation enterprises in the internal control of present situation and problems, according to the analysis of road transportation enterprises, different from the general industrial manufacturing, from the internal control system of the five elements, the internal control system of road transportation enterprises are faced with the problem. Then, on the basis of road transportation enterprises, probes into the measures to strengthen the internal control to COSO control framework for guidance of road transportation enterprises, combining the actual control of environment, control, and information and communication, the activities of supervision, etc of road transportation enterprises, and puts forward the implementing internal control, Finally, the case WX passenger Co., LTD, and puts forward the ideas of internal control.Through this paper, I hope for highway transportation enterprise to further strengthen and perfect the internal control to provide help, and other enterprises implementing internal control, providing reference and road transportation enterprises internal control theory, the research provides material for internal control theory provide supplementary and support.