国内航空公司内部控制体系改进地研究——航空公司内部财务控制地实证研究.pdf

Abstract Withthe market the globaleconomyhigh—speeddevelopment,theopeningupgradually,andcompetition of is listed willface risk their enterprisesgraduallyintense，thecompanies hi【gh duringhigh-speed researchfromtheinternationalinternalcontrolresearchcommitteeshowsthat development．A the controlisthe reasonwhichcausesan ofinternal scarcity important enterprisemanagementfailure， arisktodeceivetheirinvestorsandsocial the internalcontrolhas taking publics．Enhancingenterprise beenaneffectiveforthelisted toevaderiskandensureits realization． way companies profit Theinternalcontrol hasbeen fora nowthis has been time，and theory theory developedlong already tendedin ininternational internalcontrol raisedtheCOSOcommittee maturity society．The theory by hasbecomeastandardofinternalcontrolforallcountries international drawing lessons．Many well·known asMotorola,Americansouthwest continentairline enterprises，such airline，American etc， have combinedtheinternalcontrolwiththeir target，anduseofit in already company’s making detail．Thedefiniteofinternalcontrolensuresallthe linksbeenunder productive target productive controlallthetime．Thecostcontrolisthecoreofinternal ensuresa control，which