快递企业内部控制建设的思考-基于顺丰速运的分析.docxVIP

PAGE PAGE 12 PAGE PAGE 10 摘要 随着我国居民生活水平的不断提高，人们网购的次数越来越多，快递行业迎来发展的春天。市场上各种快递行业应运而生，快递行业之间的竞争越来越激烈，在这种背景下，企业内部控制建设和发展扮演了重要的角色，为企业的发展提供了重要的保障。本文结合快递行业的特点和发展趋势，对内部控制建设进行了研究和分析，为完善我国快递行业的内部控制提供了理论和现实依据。 本文主要分为五个部分。第一部分对内部控制的相关理论进行了阐述。第二部分在内部控制理论基础上，对顺丰速运的内部控制现状进行了叙述。第三部分通过分析研究顺丰速运内部控制的现状，分析其中存在的问题主要有领导对内部控制重视程度不高、员工的综合素质不高、缺乏健全的内部评价机制、信息与沟通系统滞后、监督体系不完善以及内部控制活动执行力度不够且不规范。第四部分运用科学的分析方法提出了改进顺丰速运内部控制建设的建议。第五部分对全文进行了总结。 关键词：控制；内部；建设；速运；顺丰 Abstract With the continuous improvement of the living standard of Chinese residents, the number of online shopping is increasing, and the express industry is enjoying the spring of development. Various?express?delivery?industries?have?emerged?in?the?market,?and?the?competition?between?express?delivery?industries?has?become?increasingly?fierce.?Under?this?background,?the?internal?control?construction?and?development?of?enterprises?have?played?an?important?role,?providing?an?important?guarantee?for?the?development?of?enterprises.?Based on the characteristics and development trend of express industry, this paper studies and analyzes the construction of internal control, which provides a theoretical and practical basis for improving the internal control of Chinas express industry. This?article?is?divided?into?five?parts.?The?first?part?elaborates?on?the?relevant?theories?of?internal?control.?The?second?part?describes?the?status?quo?of?internal?control?of?SF?Express?on?the?basis?of?internal?control?theory.?The?third?part?analyzes?the?status?quo?of?SF?Express?internal?control,?and?analyzes?the?problems.?The?main?problems?are?that?the?leaders?pay?less?attention?to?internal?control,?the?overall?quality?of?employees?is?not?high,?the?lack?of?sound?internal?evaluation?mechanism,?and?the?lag?of?information?and?communication?systems.?The?supervision?system?is?imperfect?and?the?implementation?of?internal?control?activities?is?insufficient?and?not?standardized.?The?fourth?part?puts?forward?suggestions?for?improving?the?internal?control?con