An Airline Internal Control

I. Purpose and Meaning of the Research.Twenty-first century is an age of knowledge economy. The new and changing science and technology, as well as the rapidly developed economy globalization, makes scientific management more important to any institution. Internal control, as a key mean or method to strengthen the internal management in an enterprise, is receiving more and more attention and care in all aspects in the society.Internal control comes into being as the social economy has developed at certain stage, and becomes rich and develops with enterprises' internal management reinforcement and a need to meet the external requirement. Internal control theory has approximately evolved through four stages: internal check, internal control, internal control structure and internal control framework. In recent years, the strategic control has risen to an outstanding status and has been accentuated. However the research papers on the internal control in an enterprise seldom appear at home.On the basis on the study and analysis of the problems that lie in the internal control in an airline, and through the application of the theory, the specific measurements are discussed to improve the internal control in this company, therefore it provides some experience for other enterprises.II. Logic StructureThe arrangement of the article just follows such train of thoughts: exploration of the theory-problem presentation -problem analysis-problem solution. It fully applies the principle that integrates the theory and the reality. This article firstly makes an analysis on the general theory ofenterprise internal control. Then the actual internal control of an airline and its problems are analyzed. And then a proposal of how to set up its internal control is made. In the end some questions which require attention about the construction of the internal control system are presented.III. Structure and Contents The article is divided into four chapters.Chapter one: general theory of internal control in an enterprise. This chapter includes the concept, function, origin, development, methods and contents of internal control.Chapter Two: internal control in an airline company. This chapter makes a brief introduction of the airline. It makes the analysis about the problems that lie in its internal control and provides the reason of the problems. Chapter Three: Reflection on the improvement of the internal control in the airline company. This part is the key part of the article. The guiding principle is given: 1.the high-level management should pay essential attention to it; 2. apply the strategic control idea and combine it with other control methods. 3. carry out the linkage of the whole company. In the meantime some specific measurements has been proposed as to the improvement of the internal control in the airline: 1. strengthen the personnel control, 2. reconstruct the work flow and reform its organization, 3. set up information management system to realize the share of the information, 4. enhance the evaluation of the organizational performance, 5. strengthen the building of the enterprise culture. Chapter Four: some concerned problems necessary for improvement of the internal control in a state-owned enterprise. 1. the full awareness of the limitation of the internal control. 2. enterprise scale should match the internal control. 3. choose the right control method according to differentproducts and service traits. 4.the normal intern control should be effectively combined with the anti-crisis management. 5.internal control system should be combined with the work involving the party and the mass. IV. SignificanceThe article takes a state-owned airline as an example and makes a detailed analysis on the problems in the internal control in the company. It also employs the internal control theory and proposes some specific ways to set up the internal control for the company, thereby it is of some significance for the establishment of the internal control in the s...