基于coso框架下at公司成本费用内部控制研究-工商管理专业论文.docxVIP

7I№：sn由蛐雠C础a丑dE】删of舡删丑p硼咖劬啪lalc砸州Based∞C0sO锄啪1al咖删蛔眦 7I№：sn由蛐雠C础a丑dE】删of舡删丑p硼咖劬啪lalc砸州Based∞C0sO锄啪1al咖删 蛔眦 PmfessioⅡal Fields： Master of Pmfessional Accounting AppUcant：Qiqi Duan Superyisor：SuHng Wang ABATRACT The cost of intenlal conⅡol of enterprises call’t be ignored in t11e 10ng-ternl development．It is an呻onant enterprise iIlteml Inechanism of semregulation aIld se璩discipline．AIly busiIless needs to control interrml costs，aS it can provide protection for reduce costs and iIIlpr0Ve reVenue．UnderⅡle cunem market econom弘businesses altllough t11ere is a fair cornpetitive enViro砌nent，but、Ⅳith tlle social pro黟ess，tlle rapid iIlcre嬲e iIlⅡle nuI】曲er of ente印rises，ttle competition is ve叮iIlteIlse．So，it is panicularly imponant to control costs．For吐le currem sllippillg aIld logistics corllpaIlies，tlle inte丌1al cost conl工Dl is essential．First，s11ippiIlg compallies gradually showiIlg oVercapacity phenomenon iIl me current competition iIl the market；Second，due t0Ⅵ盯ious domestic afld foreign shjppillg compaIlies 2ure begiIlnjng to reduce tariff§and iIIlproVe seⅣice leVels t0 domiIlate恤 s11ippillg rnarket，then for most shippillg compaIlies，tlle iIlcome leVel is difficuh to transport mate upgrade；Moreover，也e sllipping irldustry h笛its uIlique cost structure，“s majIl costS of 血e1 costs，pon cl塌rges aIld repajr charges，all belong to也e ilnpact of extemal f．actors，it is possible to d0 tlle iIIte加al cost contr01 sIlippillg compaIlies apparently caIl succcssfIll operation of the road one st印allead．In suⅡ1IIlaⅨThe currently sllippir培emerprises need est a_blish a souIld 血enlal costs and expenses control to 砷proVe tlleir oVeraU competitiveness．However，regardless ofⅡle current tlleory a11d practice，Ⅱle Study of恤 sllippiI唱busmess inte加al costs control at oI蚵a show，on tlle practical problems of analysis is not deep．For any busilless，tlley need not f．ace tlleom but t11e nenlal costs a11d expen∞s comrol system、)l，ith meir actual busiIless objectiVes coIlsistent，tllis paper诵ll m