Research On The Internal Control Of P Automobile 4S Shop

Under the combined influence of co VID-19 epidemic and the Trade war between China and the US,the auto industry started to see a decline in sales in 2017,which made things worse.In the first half of 2020,the loss of auto 4S stores reached 38.3%,but the luxury car market grew,which was caused by the upgrading of consumption and the market penetration strategy of the luxury car market.The P auto 4S shop thisthesis studied belongs to a luxury car brand.However,with the expansion of brand network,a second 4S shop has opened in the same city,and the competition is becoming more and more fierce,and the company’s profit stagnates.4S stores need to seek benefits from management.By strengthening the construction ofinteralcontrol(Belowabbreviation:IC).It can enhance the ability to resist risks,so as to promote the improvement of operating efficiency.Other4 S stores can also establish and improve the IC based on the reference.Start from the related literature and theory of the IC,focuses on the formation process of the COSO IC framework and main content,understands the domestic IC standard and a set of instructions.By interviewingthe P auto 4S shop’s management and some staffs,research 4S shop’s actual situation and the existing problems of IC.The first chapter introduces the background and significance of the research,and briefly describes the thinking of writing and the research content and methods.The second chapter describes the theoretical basis of IC;The third chapter introduces the basic information of the 4S shop studied,extracts the five elements ofthe IC inthe 4S shop,and understands the overall implementationstartus of its IC;The fourth chapter analyzes the causes of the main IC problems founded in the investigation of 4S store,and presents some major IC issues in the history in the form of cases.The fifth chapter gives the countermeasures to improve the IC and gives more suggestions to the major problems.Chapter six research conclusion and thinking.The author thinks that,although the P auto 4S shops exists some IC problems,but the overall is still effective and advanced,in the 4S store industry,especially its board of directors pay more attention to IC,the corresponding remedy measures are taken in time,thus can support the company benign and healthy development.However,in order to achieve further development,P 4S shop should keep pace with the times and improve its IC,pay attention to human factors,restrain the abuse of power by the management and strengthen the education and training of professional ethics to all the staffs to gradually form a good corporate culture.