Research On Internal Control Optimization Of Lautomobile 4S Shop

In the past three years,under the triple impact of the COVID-19 epidemic,the China-Us trade war and the Russia-Ukraine war,the economic downturn,the overall domestic passenger car sales showed a trend of decline year by year,and more and more car dealers(4S stores)suffered from operating losses and withdrew from the Internet.In 2022,more than 4,000 4S stores withdrew from the Internet.More than 95% of them are 4S stores operating traditional fuel vehicle brands.On the contrary,sales of 4S stores with new energy vehicle brands have seen a countertrend growth,which is caused by the national energy strategy,the development of the automobile industry and the upgrading of residents’ consumption.At present,the internal control system suitable for the characteristics of fuel vehicles has been basically established in the management process of Chinese automobile 4S shops.However,insufficient attention is paid to the optimization of internal control after the transition to new energy vehicles,which leads to many loopholes in the management process.Optimizing the internal control of 4S shops of new energy vehicles has very strong practical significance.L Auto 4S shop is an old BYD dealer with a history of 7 years.As the BYD manufacturer announced to completely stop production of fuel cars in March2022,L Auto 4S shop has transformed into the new energy vehicles of BYD Dynasty network(BYD new energy vehicle network is divided into "Dynasty network" and "Ocean network" according to different models).At present,it is the largest sales dealer of BYD Dynasty network in Liuzhou City.Under the environment of BYD manufacturers’ increasing network layout in Liuzhou market,the situation of multi-store competition in the same city is inevitable,and the disadvantages of the company’s existing internal control management become increasingly prominent.Therefore,L auto 4S shop is in urgent need of improving and optimizing the internal control established by the original fuel vehicle model,strengthening risk prevention,improving the level of operation and management,and enhancing the competitiveness of the company.This paper takes L automobile 4S shop as the research object,starts with consulting and sorting out relevant literature on internal control,uses field investigation,questionnaire survey,statistical analysis of data and other methods,on the basis of referring to the internal control construction of traditional fuel vehicle 4S shops,and combines with the new trend of internal control development of new energy automobile 4S shops.Summarize and collate the internal control defects existing in L auto 4S store’s internal control in control environment,risk assessment,control activities,information and communication,and internal supervision.At the same time,follow the principles of comprehensiveness,importance,equity,cost-effectiveness and adaptability,and follow the characteristics and development trend of the new energy automobile industry.It is proposed to improve the organizational structure,improve the level of human resources management,improve the risk identification and risk response measures,optimize internal control activities,improve the efficiency of information and communication.At the same time,according to the problems at the execution level,the relevant managers are proposed to optimize the internal control of L auto 4S shop from several dimensions of performance-linked internal control implementation effect assessment methods.In order to prevent risks,increase benefits and help development,and play a certain reference role in the construction of internal control related to the brand and other brand new energy automobile 4S stores.