Study On Internal Control Of Y Road Passenger Transport Enterprises

As an industry related to people’s livelihood,road passenger transport is closely related to economic growth,so it is often referred to as a "weather vane" of macro economy.Most of China’s road passenger transport enterprises evolved from the traditional state-owned enterprises in the last century.Under the influence of the historical environment,there are some problems such as backward and solidified management mode and poor risk induction.In the new situation,road passenger transport enterprises are facing more and more complex internal and external environment changes,and the complex risks from internal and external will inevitably affect the development of enterprises,so enterprises must improve the level of risk management.In this context,the top priority of enterprise management should gradually shift to internal control to ensure the sustainable and stable development of production and operation.Based on the internal control related theory as a foundation,based on the five elements dimensions for the COSO framework gripper,using questionnaire and on-the-spot investigation,the Y road passenger transportation enterprise internal control status quo in parts,combined with the fuzzy comprehensive evaluation method to establish mathematical model aimed at quantitative evaluation Y road passenger transportation enterprise’s internal control,and the uniqueness of the road passenger transport industry to the evaluation results were analyzed,and concluded that Y road passenger transportation enterprise internal control in deficiency,and then targeted to Y road passenger transportation enterprise internal control problems of improvement measures are put forward.Through the study and combining practice,this paper puts forward the enterprise culture by the integration of the internal control consciousness and to optimize the internal control environment construction,selection of quantitative risk assessment method in order to promote scientific and effective evaluation system,through elaborating the budget management and the fixed assets management to strengthen control activities,communication through transverse diaphragm in order to promote effective communication,improve the quality of the internal audit staff to strengthen internal supervision such as optimization scheme to increase the efficiency of the Y road passenger transportation enterprise internal control.It is hoped that this study will be helpful to optimize the internal control of road passenger transport enterprises and strengthen the enterprise management efficiency.