| Due to lower entry requirements than motherboards and small and medium-sized boards,the New Third Board market is highly sought after by many small and medium-sized enterprises,especially high-tech enterprises.However,during the period of rapid expansion from 2013 to 2016,there were some unsatisfactory situations in which corporate information disclosure was not timely,imperfect,and capital violations were occupied.The essential problem is reflected in the obvious gap with the management of listed companies.Despite the increasingly stringent regulation of the New Third Board,there are still many listed companies that violate the rules.New Sanban listed companies must pay attention to internal control issues,improve corporate governance and strengthen management capabilities.This article takes the international logistics X company,which is mainly based on road transportation,as a case company.Through the investigation and research of X company,it is found that X company has problems such as weak internal control environment and insufficient control of key business points.The reasons for this include not only the general reasons for the listing of logistics companies in the New Third Board,but also the subjective and objective reasons for the enterprises themselves.In this paper,the author takes X company as the research object,and combines the basic theory of internal control to analyze the problems of internal control of the company from the overall environment and business level,and forms a summary of the problem from the perspective of five elements of internal control.The process optimization was carried out from the aspects of internal control environment,business process and information communication,and strived to build a relatively complete internal control system for X Company.It also hopes to implement and improve the internal control of other logistics companies of the same type listed on the New Third Board.Provide reference cases and experience. |
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