Research On Internal Control Mechanism Of Collection On Delivery Of Songjiang Post Office

Collection on delivery business is in the rapid development of Internet,TV shopping,online shopping become the new normal people's life,express delivery enterprises in order to meet the new market demand,reduce the buyer and the seller off-site transaction caused by credit risk,to provide help for the seller timely drained,arises at the historic moment.There is an essential difference between the collection on delivery and other businesses opened by postal enterprises,the business has realized the logistics,cash flow,information flow "third-rate unity",let more use of postal businesses not only experienced the safe,efficient and extensive distribution network,at the same time also can quickly drained,reduce the cost of capital,improve the yield.The business of collection on delivery brings new economic growth points to the increasingly competitive express industry,but also brings new risks.Collection on delivery business by Courier companies to collect payment for goods,and express companies only charge a fee and Courier fee,it will make a lot of money in circulation,increases the express enterprise internal control risk,how to reduce the collection on delivery of the business internal control risk express enterprises now is an urgent need to solve the problem.This paper takes Songjiang postal as the research object,and deeply analyzes the existing problems of the internal control mechanism of the company's collection payment business.First of all,this paper analyzes the current situation of the internal control mechanism of collection on delivery of Songjiang post office by using case analysis method to find out the existing problems.Analysis found that Songjiang postal collection on delivery business internal control mechanism,such as incomplete internal control environment,post settings is not reasonable,information and communication mechanism is not clear and the problem of internal supervision does not reach the designated position.On this basis,using literature analysis,based on the predecessors of the COSO internal control framework,internal control system in our country,the collection on delivery and individual research summary of the business internal control mechanism,search of Songjiang postal collection on delivery business internal control mechanism.The study found that Songjiang postal collection on delivery business internal control mechanism of the main causes is the weak internal control concept,post division of labor and lack of credit mechanism,business information systems and financial information system integration and supervision and evaluation mechanism is not sound.Finally,centered around the Songjiang postal company internal control mechanism of these findings cause,on the premise of collection on delivery business healthy and orderly development and in combination with the practical situation of the company,looking for Songjiang postal collection on delivery business internal control mechanism optimization countermeasures.Based on the COSO internal control framework,the Basic Internal Control Norms for Enterprises of our country and the previous research theory summary about the internal control system,put forward four countermeasures,First it is can improve the delivery personnel quality,strengthen the execution of internal control concept,the concept of internal control into the enterprise culture from many angles such as enhance the consciousness of the employees,improve the collection on delivery business internal control environment;The second is to optimize the control activity system by clarifying the responsibilities of each position,separating the management of incompatible posts and rearranging the mechanism of credit.Third,through improving the information transmission channel,optimizing the business information system and realizing the integration mode of financial business,so as to improve the information transmission channel and comprehensively improve internal control efficiency;The fourth is to improve the supervision and evaluation mechanism through the internal control construction to adapt to the business development,strengthen the internal control inspection work and establish the internal and external supervision mechanism.It is suggested that Songjiang postal should improve the internal control mechanism of the collection and payment business from the above four aspects,so as to provide a reference for the steady development of the collection on delivery business of Songjiang post office.It is found that the problem of the internal control mechanism of the collection of payment service for Songjiang postal is not an exception.In the whole express industry,the internal control mechanism of the collection on delivery business is basically similar.Since the collection funds are in circulation within the enterprise,there is a great risk of internal control.Therefore,the research and optimization strategy of the internal control mechanism for the collection on delivery business of Songjiang post office is applicable to the payment business of the whole express industry,which is universal.