Study On The Internal Control Of Logistics Enterprises

Since twenty-first century, in the trend of economic globalization, to achieve high-speed circulation in the world within the scope of generating elements and products in China’s needs of enterprises, coupled with the development of domestic e-commerce in recent years,making the rapid rise of China’s logistics industry, and has become a booster of economic development in China, it is an important part of our economic system. 2009 is the year to speed up the adjustment on China’s logistics industry, in the implementation of the national policy of expanding domestic demand, the logistics enterprises of our country from this year onwards has maintained a rapid growth rate. However, the rapid development of the logistics industry in the same time, long-term presence of the industry’s disadvantages are also gradually emerging, the logistics industry development in the future are seriously restricted by weak internal control, The development potential is blocked. Faced with increasing competition in the market, the logistics enterprises in order to remain invincible in the "Ebb Tide", it should improve the overall level and competitiveness. Internal control is an important means of modern enterprise management, it is essential for improving the overall level of logistics enterprises, therefore, domestic logistics enterprises need to build and improve the internal control system, and in the process of operation in strict accordance with the established system of execution, it is very useful for the development of the logistics industry. In order to find out the current internal control problems of China’s logistics industry, and then propose relevant measures for the logistics industry, to provide reference for the logistics industry to get out of the current difficulties in the development, taking a domestic logistics enterprises as an example for logistics enterprises to analysis the internal control issues in this paper.This paper uses case study method to analyze the current China’s logistics enterprises’ internal control problems that arise during implementation, the purpose is to find a solution.This paper set about from the theory and case two parts, in the theory section expounds the related theory of logistics internal control, and sums up the current internal control problems of the domestic logistics enterprises generally. In the case chapter use H logistics enterprises’ financial crisis in 2014 as the background, from the internal accounting control and internal management control and internal audit control three aspects analyzes the enterprise’s internal control problems that exist in the implementation process, by analyzing the problem to find out the reason and improving measures are put forward.By analyzing the implementation of H logistics enterprise’s internal control, we obtained the following observations:(1) most logistics enterprises in our country there are absent or weak enforcement of internal control, which restricts the development of enterprises;(2) Hlogistics enterprise, though H logistics enterprise is developed detailed internal control rules,but the implementation process deviation, there are problems in the accounting control,management control and audit control, leading the enterprise are facing huge risks,eventually led to the outbreak of the crisis. In view of the existing internal control problems in the process of H logistics enterprise, this paper also proposes the following measures:(1)strengthen internal accounting control, including the strengthening of bill management,improve the property inventory system;(2) to strengthen internal management control,including enhance the cooperation between departments, emphasis on information management, standardize personnel management standardize etc;(3) to strengthen internal audit control, including changes in the audit department functions, the implementation of significant events reporting system.