The Study On Internal Control Of Postal Express Logistics Company

Logistics is the artery of national economic development, known as the roll booster of the national economy, plays an important role in the national basic industry. Express is a high value-added industry logistics industry branch, has broad market prospects, in recent years, especially with the rapid development of e-commerce market, express delivery market is exponentially rapid expansion. China has become the world’s third largest market of express, the international express delivery giants have entered China, to divide the fat cake. China Post Group restructuring in the State Council to promote the deployment,, established the postal express logistics Limited by Share Ltd, and actively create the conditions listed, to enhance the network ability, enhance the strength of enterprises and competitiveness. Because it is restructured from the traditional postal business, postal express logistics is restricted by some of the original development model, in the increasingly fierce competition in the background, there is an urgent need to improve the internal control system, and lay the foundation for long-term healthy and rapid development of enterprises. In this paper, the express delivery industry, do research on postal express logistics development, to provide a perfect internal control system scheme.First of all, the paper has reviewed the literature on internal control, introduces, analyzes and internal control system theory; then introduces the development of express industry and the future trend, then the postal express logistics company information, analysis of internal control construction, present situation, existing problems, analyze the reasons for focusing on the problem the. On this basis, put forward to improve and perfect the company internal control system principle, according to the five elements of internal control:internal environment, risk assessment, control activities, the five aspects of information and communication and supervision of specific analysis of how to improve the internal control system, and the key to improve the sales and receivables, fixed assets, funds focused on our internal control process.Through the above research, this paper summarizes the internal control improvement is not accomplish at one stroke, immutable and frozen, with changes in the external environment and the production conditions, the internal control system in the long process of gradually improve, constantly enrich. Enterprises should establish a perfect internal control system, to pay a lot of efforts, especially managers to have a clear understanding of the importance of internal control, change the past that kind of heavy management, light control point of view, a good internal control, the long-term healthy development of enterprises; improve the company internal control condition, not aim too high, high demand perfection, but should be according to their own actual, in accordance with the relevant principles of internal control gradually, forming a reasonable system of internal control; enterprise internal control system is not immutable and frozen, along with the development of the changes in the external environment, enterprises, continue to find problems, solve problems, improve their. As China express market accounted for postal express logistics company is the biggest, the construction of the internal control system is complicated and urgent need, managers at all levels, all the employees to work together, rapidly advancing, tamp foundation, in order to better and faster development.The purpose of this paper is to study the existence of the internal control of the problem, find a solution to the problem, for the company to improve the internal control to provide the basis to solve practical problems, the development of.The author of this paper as the postal delivery staff, participate in the reform of enterprises, the research methods of literature, empirical research method, carries on the analysis to the postal express logistics situation, has certain pertinence and practical significance. In this paper, on the basis of theoretical analysis, combining theory with practice, to study the key link, the company internal control problems and defects in the internal control system, puts forward the proposal, put forward some specific internal control method.