Automobile Sales And Service Maintenance Business Enterprise Internal Control Research

Automobile sales and service in our country has developed rapidly in recent years. The added value of China’s automobile industry chain curve has been revised, and automobile service market profit margins continue increasing, controlling the risk of after-sales maintenance becoming important. Meanwhile, entering the21st century, the theoretical and practical circles pay more attention to internal control, and many research results promote successful application of internal control in enterprise management. Auto maintenance and warranty equipment industry formed in the course of the baptism of market profits.The writing is focused on internal control of maintenance process of automobile sales and services business. The related literature review has been firstly elaborated in the theoretical part, and then the development of internal control has been carding, finally lead out the theories of internal control based on risk management, building the internal control framework. In the part of case, firstly, the present situation of internal control and the analysis has been introduced from a perspective of the whole car sales and services; next, the author sent questions to investigate the present conditions of the internal control of G company. Article in the fourth chapter for maintenance in the survey found the risk of business internal control points, respectively from the human resources policies, and the maintenance of financial reporting information system and business process redesign repair business in three aspects:the internal control; The end of this article, repairs a redesign of the internal control to the corresponding target, and the effect after the author on the new internal control operation has carried on the reasonable assumption. This article in view of the automobile sales and service maintenance business enterprise internal control study has certain practical significance.