Research On Improvement Of Internal Control Of Cold Chain Logistics From The Perspective Of Supply Chain

With the improvement of people’s lives,people have higher requirements for the quality of fruits,vegetables,meat and other foods.The demand for high quality cold chain transportation is increasing.At the same time,the Uncompliance of the cold chain transport process resulted in the serious loss of the goods.The illegal vaccine case in Shandong Province in 2016 was caused by the Uncompliance of the cold chain transport process.The problem of cold chain transportation supply chain has attracted wide attention from all walks of life.During the nineteen period,the"food safety strategy" was put forward,and the "cold chain logistics development plan for agricultural products" and "food safety law" were promulgated successively.China Railway General Company has issued and issued the "railway cold chain logistics network layout" in 13th Five-Year "development plan" to develop railway cold chain transportation as a main content to promote the "supply side" reform.A railway transportation company has carried out cold chain transportation business in the time of planned economy.It has accumulated rich experience in the cold chain transportation supply chain,and its cold chain logistics service is very typical.Based on this,this paper selects the cold chain transportation business of A railway transportation company as a case study,and only studies internal control related to cold chain transportation.The key link of the cold chain logistics is the transport process,so if the risk of the transport process can be effectively controlled,it can effectively reduce the risk of cold chain logistics business.The existing research shows that good internal control plays an important role in reducing enterprise risk(Dai Wentao,Na Pengjie,2014).This paper is to identify the risk of cold chain transportation in the cold chain transport link of the supply chain,A railway transportation company,and obtain the company through field investigation and interview and questionnaire.The risk points and internal control of cold chain transportation business.According to the internal control framework of COSO-REM in 2014,the risk of cold chain transportation business of A company is analyzed and the internal control defects are explored,and the improvement opinions of internal control are put forward.The research findings of this paper are as follows:(1)there is a lack of necessary communication mechanism for A company’ s cold chain transportation business,especially for communication with consignees.(2)A company’s cold chain transportation business failed to check the acceptance of cargo.(3)A company can not supervise the behavior of flight attendants and there is no mechanism for crew reporting.According to this,the organization factor risk model is established from the organizational dimension,factor dimension,and risk dimension to the internal control of A company to improve the following suggestions:(1)to establish the communication mechanism of cold chain logistics department and the consignee to reduce the risk of untimely delivery.(2)increase the inspection and acceptance of crew members and the supervision of loading and unloading so that the responsibilities between A and railway bureau are clear.(3)establish the information transmission mechanism of crew report on time and electronic feedback and double insurance,and conduct random spot checks on crew members’ work orders.From the renamed China railway ministry in 2003 to the end of 2017,the reform of the major railway bureaus at the end of 2017 shows the key stage of the railway reform.At this time,if the railway transport company can seize the opportunity of this reform,it can improve the market competitiveness of the cold chain transportation business of A company.At the same time,as an enterprise that concerns the national economy and people’ s livelihood,it is of great significance to optimize internal control and reduce the risk of cold chain transportation supply chain.