A Case Study On The Internal Control Of Airline A's Income Settlement

With the development of China's market economy,the aviation industry has also been developing,and the competition between airlines has became more and more intense.The aviation industry is a high-risk,high-cost industry,so airlines need to pay more attention to all kinds of internal management to improve their competitiveness.In airline's financial work,income settlement is an important part which is related to the feedback of income information,the return of sales funds,the accurate accounting for transportation revenue,and the relevant supervision and inspection work.In the income settlement process,any kind of man-made irregularity or error will affect the airline's performance.Strengthening the internal control of income settlement is of great significance to ensure the smooth operation of the company's daily business activities.At present,airlines are facing with increasingly complex business environment,as well as operating pressure,safe operation risk and so on,so in financial work,it is necessary to improve the internal control system,to improve management and operational level,to effectively control possible risks,and to achieve the company's long-term and stable development.Therefore,to improve the internal control of airline revenue settlement is an important problem that needs to be solved urgently for the airline financial management.This paper uses literature and case analysis to explore the optimization and improvement measures of internal control of airline income settlement.The first part introduces the research background,the research significance,the research content,and the research situation at home and abroad.The second part elaborates the relevant concepts and theory,including the airline's income settlement and internal control,as well as the characteristics of income settlement,processes and so on.The third part takes A airline as an example,introduces the current situation of the company,the process of income settlement,and the current situation of the internal control of A's revenue settlement;analyzes the main problems in the internal control of A's revenue settlement and the related reasons,the main problems includes the imperfection of related Internal control activities,the lack of technology and effective supporting mechanism in the risk assessment,the lack of information communication platform,the lack of risk management culture in the control environment,and the imperfection of supervision on income settlement internal control.The fourth part puts forward the measures to optimize the internal control of A's revenue settlement.Through the improvement of internal control activities,the reconstruction of internal control risk assessment mechanism,the improvement of information communication system,the optimization of internal control environment the realization of all-round supervision,this paper aims to improve the internal control management level of income settlement,and to provide some reference for the relevant theoretical research and practical application.