A Study On Internal Control Of Multi-business In RT Transportation Group

Along with the development of high-speed railway,the highway passenger lines in the range of 200 km—400km are strongly impacted.Because of this range,the price of high-speed rail and train is roughly the same as that of passenger transport,but the excellent environmental comfort and convenience make people choose more high-speed railway than passenger highway,which has formed obvious diversion effect on passenger transport industry.In addition to the internal control problems left over from the reform of state-owned enterprises,the flow management is not strict,and some management and employees still lack the awareness of internal control,which makes the group encounter obstacles in the improvement of the system and delay the pace of enterprise development.The internal and external environment of passenger transport enterprises is severe,so it is urgent to rectify the internal control structure and develop diversified business to deal with the impact of the internal and external environment.Based on the above background,this paper analyzes the research results of contract management and asset leasing at home and abroad,referring to the basic norms of internal control such as contract management,credit management,and the relevant laws and regulations of asset leasing formulated by the state,selects RT transportation group as a case company,analyzes the problems existing in the two diversified operations of the group by means of literature analysis,case analysis and field investigation,and puts forward some improvement measures.Firstly,this paper introduces the basic situation of RT Group and its diversified business,describes the current situation of internal control of the two diversified business of advertising staff marketing and asset leasing.Secondly,through field investigation,we comprehensively understand the implementation of the two business,and find out the problems in contract approval,dispute resolution,evaluation mechanism,incentive assessment,etc.Finally,some improvement measures are put forward for each problem:aiming at the problems existing in advertising marketing business,we should standardize the contract approval process,perfect the contract dispute handling mechanism,establish thecontract statistical analysis process,perfect the performance appraisal mechanism perfect the performance appraisal mechanism.Hope that through the analysis of this paper,can help the development of RT group diversified operations,but also for other similar enterprises in the same industry to provide reference.