Transportation Enterprise Internal Control Evaluation Research Based On IFS

In the western specialists began carried out theoretical research on the internal controlvery early, and in the business community has been used widely. But the theory of internalcontrol started lately in China, in recent years, along with our country enterprise risk exposure,significant loss of frequent exposure of internal control capability, the enterprises of ourcountry lack the phenomenon, but also makes the enterprise circle and theory circle of ourcountry gradually realize that to carry out the urgency of internal control study. However, atpresent, the domestic theoretical and business community’s study on the internal controlability of the transportation enterprises less. Most of existing researches only stay in thetheoretical level, or the used measurement model method is in general, lacking of systematic,comprehensive, scientific and empirical analysis.The transportation sector, especially highway sector which belongs to the field ofnational infrastructure construction field, is the state has increased investment in key areas,continue to promote economic development, reform and opening up, great changes have takenplace in turn the world upside down the highway industry in China, Guangdong Provincehighway construction scale has been ranked the forefront of the country, and very early on theintroduction of market competition mechanism. Expressway project investment funds are inlarge scale, capital recovery period is long, characteristics of technology, financing and somany links, many kinds of potential risk, once the risk exposure will cause losses to theenterprise. Due to the development of highway industry in China is not so long, internalcontrol is weak. It is realistic in the construction of analysis of control research andmechanism of internal transportation enterprises.The route on this study is:1. Access to relevant literature, establish the theoretical basis.This paper is based on the theory of the United States of America COSO committee "theOverall Internal Control Framework","Enterprise Risk Management Framework", and theintroduction of the "Basic Norms of Internal Control" and other guidance documents.2. Theuse of intuitionistic fuzzy sets method to study practice, according to the model’s connotation,fuzzy evaluation system construction of the internal intuition, control ability evaluationindexes are divided into four levels, including control environment, risk assessment,information communication and supervision four aspects, design questionnaire.3. Visited7subsidiaries of Guangdong province traffic group, the recovery of210valid questionnaires,through processing the first-hand data, construction of internal control capability evaluationmodel. The conclusions are as follows:(1) Internal control ability of Guangdong Provincial Expressway Development Limited by Share Ltd is the closest to the optimal level ofenterprise internal control.(2) The best level of internal control capability and enterpriseGuangdong provincial highway construction company internal control maximum.4. Throughthe further current situation of internal control of enterprises are analyzed, the internalGuangdong province traffic group companies control capability has a large gap, the internalcontrol of the system and the personnel quality cannot meet the requirements of internalcontrol. So give suggestions as follows:(1) Strengthen the staff’s internal control of enterpriseeducation.(2) Establish strong risk management consciousness.(3) Improve the internalcontrol system, clear job responsibilities.(4) Build smooth internal informationcommunication platform.