Study On The Internal Control Of P Shipping Agency Company

With the development and the progress of the enterprise management level,connotation and extension of internal control theory has been constantly enriched and developed. But at present our country internal control theory, the implementation is not smooth. As publication of "the enterprise internal control basic norms "and" the form a complete set of enterprise internal control guidelines", the enterprise internal control system must be guided by the latest theory of internal control, in order to improve the management level of the enterprises in our country, anti-risk ability, improve the rationality of the enterprise internal control system framework, and the integrity of the internal control system construction.First from the theory of internal control, this paper studied and analyzed the internal control of the background and significance, the research status at home and abroad, the enterprise internal control standard system framework, the COSO internal control framework, the differences and similarities between our country and the COSO internal control framework, the relationship between enterprise risk management and internal control, and combining with the characteristics of P shipping enterprises, based on the status of the implementation of internal control and internal control failure in the real cases and points out problems existing in the implementation of internal control,and the P key link in the process of the shipping enterprise internal control failure improvement suggestions are put forward.