Research On Internal Control Environment Of TONG SHUN Logistics Company

In recent years,with the rapid development of China's economy,the logistics industry has also entered the fast lane of development and played an important role in the development of the national economy.The operation status of the logistics industry has gradually become one of the important signs representing the development level of a country..A large number of logistics companies have sprung up,and the management and long-term survival of logistics companies have become the focus of attention.Most of the internal control of the logistics companies in the initial stage have more or less problems,which restricts the development of the enterprise and the progress of the industry.A good internal control environment is the basis for ensuring the implementation of internal control of enterprises,and is the key to determining the level of management and operation of enterprises.China's internal control management started late,and the speed of development is relatively slow.There is a certain gap with mature foreign theories.In the current complex and volatile economic environment,if the logistics company in the initial stage isn't based on a good internal control environment,it's difficult to manage the enterprise,and it's difficult to achieve continuous operation of the enterprise.This paper takes Tongshun Logistics Company as the research object to conduct research on its internal control environment,analyzes its business operation status,discovers the problems existing in its internal control system,analyzes the reasons for internal control failure,and strives to put forward feasible and effective suggestions to help Tongshun Logistics Company.Establish a sound internal control environment and improve its management.This paper uses case analysis and literature analysis to analyze and study the internal control environment of Tongshun Logistics Company.As a start-up enterprise,Tongshun Logistics has many problems in the internal control environment,mainly reflected in: the division of powers and responsibilities isn't clear,the work progress is slow;the enthusiasm of the staff is not high,the responsibility is neglected or the work is negative;the implementation of the company system is weak,work The process is confusing;the risk prevention and control awareness is weak,and the status quo lacks the sense of worry;the internal audit is in the form,and it's difficult to make feasible suggestions for the company's related risks.Through the research of internal control theory and the review of a large number of related literatures,combined with the development status and industry characteristics of China's logistics industry,this paper deeply studies the dilemma of Tongshun logistics company.The fundamental reason is that Tongshun Logistics Company has the above problems: The organizational structure of the logistics company is unreasonable,the organization is unscientific,the distribution of powers and responsibilities is not clear,and the work is difficult to carry out smoothly;the development strategy is separated from the basic situation of the company and cannot really guide the development of the company;the human resources policy cannot improve the work of employees.Enthusiasm;internal audit is ineffective and cannot play a fundamental role in internal supervision and prevention.Through the above analysis,combined with the study of theoretical knowledge and the combing of related literatures,this paper proposes the following optimization strategies for the problems of Tongshun Logistics Company: to optimize the organizational structure of the company,and put forward relevant suggestions for the establishment of the department and the division of powers and responsibilities;In formulating the company's development strategy,it proposed the ownership department of the development strategy,and suggested that the development strategy should be timely revised and improved according to market conditions,industry characteristics and the company's development;in terms of improving human resources policies,it's recommended to strengthen the staff's moral literacy assessment and increase.Follow-up training for employees and the formulation of reasonable remuneration policies;strengthen internal audit management,it's recommended to set up internal audit departments separately,maintain theindependence of internal audit work,broaden the scope of internal audit,and strengthen the quality of internal auditors.