内部控制对汽车4S店经营发展的影响——以山西大昌一汽大众4S店为例

The Influence of Internal Control on the Operation and Development of Automobile 4S Shop-Take Shanxi Dachang FAW-volkswagen 4S Shop as an Example

随着现代市场经济的快速发展,我国关于内部控制的规范和条例在逐渐优化。为了谋求汽车4S店未来的良好发展,需要结合现代社会的经济发展趋势加强内部管理,切实推进经营管理。文章以山西大昌一汽大众4S店为例,通过研究和分析其内部控制环境、风险评估机制、管理体制和监控体系,发现其风险评估不重视、内部监控体系不完善、管理体系较传统,针对问题提出建议:优化内部控制环境、增强企业抗风险能力、采用国际化管理体系和将监控体系与业务结构相结合。

Along with the rapid development of modern market economy,norms and regulations concerning internal control in our country are gradually optimized.In order to seek the good develop-ment of automobile 4S shop in the future,it is necessary to strengthen the internal management according to the economic development trend of modern society,and effectively promote the operation and management.This paper takes Shanxi Dachang FAW-Volkswagen 4S shop as an example.Through the research and analysis of its internal control environment,risk assessment mechanism,management system and monitoring system,it finds that it pays little attention to risk assessment,its internal monitoring system is not perfect,and its management system is more traditional.This paper puts forward suggestions for this problems:optimize the internal control environment,enhance the enterprise's ability to resist risks,adopt the international management system and integrate the monitoring system with the business structure.