@SunmuleeIn recent years, global economy has experienced a turbulent period of international financial crisis, and then entered a difficult recovery of the after international financial crisis. The world economy is full of risks and uncertainties. In the case of the big situation of global financial crisis and the pursuit of comprehensive management performance, robust development becomes an important goal of corporate governance.
Corporate governance requires steady development. Under the requirements of this goal, the integrity, innovative and practical of internal control system under the level of corporate governance face enormous challenges. At the same time, because of the internal control system is imperfect and heavy losses or even bankruptcy events happened one after another, it is imminent to perfect the enterprise internal control system, and ensure the quality of internal control.
Building an effective internal control system is the cornerstone of enterprise
specification management, which has a very important significance for the
protection of the legitimate rights and interests of investors and the ensuring
of the efficiency of capital.
Expressway is an industry of its own characteristics. Each production and development links in the entire industry is charged by each transportation enterprise. Due to a series of features such as huge highway investment, long life cycle and large-scale, transport enterprises as its main part have higher requirements for risk management and the efficiency of internal control.
Based on a survey analysis of specific operating conditions and risk management status of companies of Guangdong Traffic Group, this paper found the shortness of its internal control system. The structure of internal audit control system should be studied by using the framework of the internal control system, which is combined with the characteristics of transport enterprises.