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第三方物流企业内部控制制度初探——以T物流公司为例


全文字数:18000字左右  原创时间:<=2022年

【内容摘要】

第三方物流企业内部控制制度初探——以T物流公司为例

由于电子商务行业的迅猛发展,物流产业无疑已经成为了我国国民经济发展的动脉。随着传统物流缺点的不断暴露,第三方物流在政府的倡导下正在大力发展。中国的物流行业目前竞争非常激烈,而企业对内部控制的不重视必然会成为阻碍第三方物流发展的重大原因。所以对于第三方物流企业内部控制的研究,不但能使内部控制产生良好的作用,对于帮助第三方物流企业解决实际问题更有现实的指导意义。
在阐述了我国目前内部控制质量要求的基础上,本文针对第三方物流企业和COSO战略的特点,结合现在第三方物流企业普遍存在的内部控制缺陷,探讨并研究了组织架构协调,成本核算与控制和KPI关键指标的建立等几个方面的问题。建立一个完善的内部控制制度,不但要贯彻到全体员工,还要贯穿工作的整个过程,合理有效是基本原则;而建立良好的控制环境是一切内部控制活动的基础,所以人事福利制度是非常关键的;其次,改变以个人或部门的利益为主的思想,将整体化的概念传播到每一个员工,加强内部沟通的效率和效果;最终,使内部控制有效的运行,让企业达到最佳状态。
关键词:第三方物流;内部控制;物流法规

 

Abstract
Due to the rapid development of e-commerce industry , the logistics industry has undoubtedly become the arteries of China's national economic development . With constant exposure to the shortcomings of traditional logistics , third party logistics in the government 's advocacy is to develop . China 's logistics industry is very competitive , and companies do not pay attention to internal control is bound to become one of the biggest problems have hindered the development of third-party logistics . So for the third party logistics study of internal control, internal control can only produce a good effect , for each third-party logistics companies to help solve practical problems more practical significance.
     Elaborated on the basis of our current quality requirements on internal control , aiming at the characteristics of third-party logistics companies and COSO strategy, combined with third-party logistics companies are now ubiquitous internal control deficiencies , to explore and study the organizational structure of coordination, cost accounting and control and the establishment of key indicators such as KPI several aspects . Establish a sound internal control system , not only to implement the staff, but also throughout the entire work process , reasonable and effective is the basic principle ; established good control environment is the foundation of all internal control activities , so it is critical personnel welfare system of ; secondly , changing personal interests or ideology -based departments , to the whole of the concept spread to every employee , to enhance the efficiency and effectiveness of internal communication ; ultimately , make the effective operation of internal controls , corporate reached operating best.
Key words: Third-party logistics;internal control; logistics and regulation

 

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