Study On The Design Of Internal Control Structure Of Shipping Enterprises

Nowadays shipping industry is under a fierce market competition. Confronting with competitive pressure and market risks from all directions, some enterprises started to pay attention to their internal control constructions. Especially the promulgation of SOX has launched a global upsurge in internal control construction again. At the same time, our government also began to emphasize the construction of the internal construction of the enterprises. Under the impetus of the big background, more and more domestic enterprises gradually established their own internal control system, and the internal management level of our shipping enterprises is improving continuously. But from an overall perspective, the internal control construction of our shipping enterprises is at the initial stage, and their internal control system is not perfect yet. The effects of internal control are hard to function, and there's still a lack of internal control evaluation system. Especially when promoting the internal control construction of the enterprises, we may simplify the transplant of the framework and content of COSO internal control. In a manner of speaking, our shipping enterprises have a long way to go to construct and improve their internal control.This paper aims to discuss how to use the quintessence of COSO internal control framework, structure their internal control framework combining with the shipping enterprises'own characteristic, make every effort to provide practical solutions to establish and improve internal control system, so as to achieve the purpose to reinforce and improve business management.This paper first studies and discusses from the internal control theory. Through the study on the development of internal control, the research results in the area of domestic and foreign internal control and risk management theory, the influence of the development of international internal control system on China, and the development of domestic internal control, this paper put forward the necessity of establishing internal control system. Then, combining with the characteristics of shipping enterprises, according to its present situation of internal control, this paper raises the design ideas and methods of internal control framework. Taking a shipping company for specific example, this paper also designs for its internal control.The conclusion is drawn at the end of this paper:firstly, shipping enterprises should establish their own internal control system; secondly, the enterprises should pay attention to the construction process in their internal control activities; thirdly, internal control should be a dynamic process; lastly, internal control also has its limits, but is not the catholicon for risk prevention.