Based On The Perspective Of Corporate Overnance Of Small And Medium-sized Travel Agencies, The Integration Of Internal Control And Risk Management Mechanism

Both theory and practice show that the internal control and risk management in promoting the enterprise to realize the sustainable development plays an important role in health. A sound internal control system and perfect risk management system not only is the enterprise survival development important guarantee, is the key factor for enterprises to improve market competitiveness, but the construction of internal control, risk management and implementation is closely connected with corporate governance mechanism. Under the modern enterprise system, perfect the internal control and perfect risk management system must be in the premise of effective operation of modern corporate governance mechanism, to give full play to the role of the internal control and risk management. The relevant study of internal control can not only around the five elements of the COSO internal control framework (internal environment, risk assessment, control activities, information and communication and monitoring) to unfold, though such research Angle reflected a certain degree of risk management concept, but still one-sided and risk management research, and can’t satisfy the small and medium-sized travel agencies to reduce management costs, improve the management efficiency of realistic demand. With the rapid development of China’s tourism industry, travel agencies as have sprouted emerging and rapidly growing. But in the tourism market in our country, small and medium-sized travel agencies a majority, and is still at the stage of primary management companies, mostly common small scale, scattered, weak competition, poor efficiency of a series of management problems. Among them, the incomplete corporate governance mechanism, the internal control defects and the risk management failure is the main factor restricting the sustainable development of small and medium-sized travel agencies.Based on the above reasons, this article from the theoretical level based on corporate governance was put forward under the perspective of the integration of internal control and risk management mechanism, the integration mechanism is small and medium-sized enterprises small in scale, limited manpower and the actual conditions of insufficient funds put forward a new train of thought, which select the typical travel agency enterprises as example to analysis and discuss, in the small and medium-sized travel agencies on the basis of internal and external risk identification and analysis, on the premise of company governance mechanism and risk as the core, set up the control points, thus to build up the integration of internal control and risk management mechanism, and finally proposed to the medium-sized travel agency internal management of the conclusion and the suggestion.The article is divided into eight chapters. The first chapter, briefly in this paper, the selected topic background, research significance and the research status on this issue at home and abroad. The second chapter, firstly, the origin of the corporate governance, internal control and risk management and connotation; The third chapter, the paper puts forward the modern corporate governance mechanism of the influence of the five elements of internal control and requirements; The fourth chapter, through the corporate governance and risk management, put forward measures to improve risk management under the perspective of corporate governance; The fifth chapter, through the internal control and risk management, puts forward the integration of internal control and risk management framework theory; Chapter6, reveal our country travel agency enterprise operation and management of the status quo, and detailed analysis of the travel agency in the corporate governance mechanism, internal control and risk management problems and defects; Chapter7, the paper expounds the integration of internal control and risk management mechanism in the application of travel agency business; Chapter8, conclusion.The main contribution of this paper is for the governance and management of small and medium-sized travel agencies to provide a new train of thought-to the organic integration of the internal control system and risk management, build based on the perspective of corporate governance mechanism of internal control and risk management integration, in order to better play to the corporate governance mechanism of internal control and risk management of travel agencies influence and role. Hope this article content to our country travel agency established in accordance with company requirements of the scientific management system to provide certain reference.