本科论文摘 要电商在近些年发展迅速，使得快递行业也随之蓬勃发展。但与此同时，行业内部控制问题也不断暴露。本文从快递行业的内部控制现状出发，梳理我国快递行业现阶段存在的内部控制问题并提出相应对策，以期快递行业得以更好的发展。快递行业在现代服务业中不可或缺，本文将从 1992 年美国反对虚假财务报告委员会下属的发起人委员会（下称 COSO 委员会）提出的《内部控制整体框架》中对内部控制的五要素：内部环境、风险评估、控制活动、信息与沟通及内部监督出发，对发现快递行业内部控制存在的问题，为公司改善内部控制设计提供对策依据，以期完善和加强快递行业的内部控制，解决其发展中的实际问题。首先，本文对研究背景和意义进行阐释，总结国内外目前对内部控制及快递行业内部控制的研究现状，介绍快递行业业务流程和主要运营模式。接着，根据内部控制五要素逐一分析该行业内部控制存在的问题。然后，根据问题提出相应的对策和建议，以期实现我国快递行业内部控制更好的发展。关键词：快递行业，内部控制，加盟制本科论文AbstractIn recent years, the growing e-commerce has driven the rapid development of express delivery industry. But at the same time, many problems of the industrial internal control are exposed. So in order to promote the better development of the express delivery industry, this paper analyzes the internal control problems existing in current China’s express delivery industry, and puts forward countermeasures to optimizing expectation. Moreover, there is no doubt that express delivery industry is an important part of modern service industry, so this article starts from the five elements mentioned in the Internal Control Integrated Framework: Internal Environment, Risk Assessment, Control Activities, Information and Communication, and Internal Supervision, which were proposed by the COSO committee in 1992, aiming to find out the problems. So it can provide the basis for improving the design of express industry’s internal control, and strengthen it. In doing so, the ...
