Research On Evaluation Of Internal Control Of Logistics Industry

On the basis of COSO's "internal control-the overall framework" and "enterprise risk management-integration framework",the Ministry of Finance and other five ministries in June 28,2008 jointly issued the "basic norms of internal control" and a series of supporting guidelines,which marks the integration of international advanced experience,combined with China's actual corporate internal control system is basically formed.But only the norm is not enough,we need to establish and implement the internal control of the enterprise to conduct a corresponding evaluation to understand the status of internal control of listed companies in China.At present,scholars have used qualitative methods to carry out relevant research in other industries.There are few researches on the internal control evaluation of logistics industry,and the method of qualitative and quantitative combination is less.In this paper,through combing the theory of internal control evaluation,with the daily characteristics of logistics enterprises and the main content of internal control,we constructs a set of index system which is suitable for the internal control evaluation of logistics enterprises.Take the W logistics company as an example,obtain the relevant data by issuing the questionnaire,first use the AHP analytic hierarchy process to determine the weight of the index,and then use the fuzzy comprehensive evaluation method to calculate the score of the indicators,according to membership,to determine the W logistics company The actual level of control.Through the investigation,it is found that the results of internal control evaluation of W logistics company are consistent with the results of its self-evaluation and Tianjian accounting firm's internal control evaluation,that is good,and the use of AHP and fuzzy comprehensive evaluation method makes the evaluation results more intuitive and clear.Although the evaluation results of W logistics company are better,there is room for improvement in organizational structure,risk identification and response,financial report control,internal information transmission and continuous supervision and management.and the process of improving the reform of state-owned enterprises,to improve the internal control system of listed state-owned enterprises;strengthen the responsibilities and effectiveness of internal audit;strengthen risk awareness,establish a sound risk early warning and response mechanisms;attention to the financial management of the management and other aspects to be improved and improved.