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1、上海交通大学硕士学位论文COSO框架下的跨国航运企业成本控制姓名：夏妍申请学位级别：硕士专业：会计指导教师：彭娟20080601具，本文接着运用C O S O 框架的核心要素，即控制环境、风险评估、控制活动、信息和沟通以及监督五个方面详细分析了跨国航运公司操作部的成本控制，发现成本控制中存在的问题，改善成本控制中的不足，建立了成本控制的管理框架，完善相关成本控制制度。 论文的主要创新之处在于，立足成本控制理论基础，通过使用C O S O框架为成本控制设定目标，确定关键点设计评价指标以及明确成本控制的范围，构建一个全面的成本控制管理体系，给出了 C O S O 框架在构建跨国航运企业的成本控制的
2、实践思路。这不仅可以提高企业成本的管理，控制成本风险，降低经营成本，而且可以加强企业的内部控制，完善企业的经营管理体系。本文还提出了一些成本控制中的问题，并针对这些问题提出了解决方法， 为 C O S O框架在跨国航运企业成本控制中的应用提供分析的依据和解决的思路。这些可以为航运企业乃至服务业提供借鉴和运用。 关键词：内部控制，C O S O 框架，成本控制，跨国航运企业 THE COST CONTROL OF TRANSNATIONAL SHIPPING ENTERPRISE BASEDON COSO INTERNAL CONTROL FRAME ABSTRACT The shipping
3、industry is now under the environment of the fierce global competition, various companies all attempt to reduce cost and enhance service to gain the market and customers. It has become an important aspect of improve enterprises economic benefits by means of reinforcing the shipping enterprises cost
4、control and promoting enterprise management, because it is impossible to improve the transportation revenue in a large scale. According to the research of shipping industry cost control, whether the theorists or the shipping enterprises still linger on the general introduction and the elaboration. M
5、oreover, the research still mainly focuses on the selection of accountant pattern. And it doesn t insufficiently analyze the cost control system tending to be the principle research and how to comprehensively improve the cost control. The research lacks of relevant management frameworks and systems
6、according to the enterprise strategic target. In the view of the theory development and the present condition of cost control, it has the high theory value and practical significance to establish a cost control management framework which conforms to the present status and development requirement of
7、shipping industry and which guides the construction cost control management system domain a brand new theme in cost control field. This thesis discussed: how to make use of the COSO framework, the management effect and the benefit, the reliability of the financial report, following proper regulation
8、s to provide the reasonable guaranteed internal control framework, constructing the shipping enterprises cost control management system, providing practical significance and operational solution for the shipping industry even the entire service industry cost control management and finally achieving
9、the effect management of cost and reduction of the operation cost. The treatise first generally analyzes the domestic and overseas COSO framework and cost control research results, elaborated the relevant theory of the COSO framework and cost control. As an important tool of cost control system, the
10、 thesis then utilized the core factors of the COSO framework to briefly analyze the cost control of the transnational shipping operation department in five aspects, namely the control environment, risk evaluation, control activities, information and communication as well as supervise. Thus to discov
11、er the problems exist in the cost control and to improve the defects. And finally it established the management framework of the cost control and completed the relevant cost control system. The innovation of the thesis lies in: It based on the cost control theory and confirmed key points designs eva
12、luation index and definite the scale of the cost control to establish a complete cost control management system by means of utilizing the COSO framework as the target of cost control, and eventually put forward the practical method of establishing transnational shipping enterprises cost control syst
13、em under the COSO framework. The method could not only improve the management of the enterprise cost control, control the cost risks and reduces costs, but also it could strengthen the internal control of the enterprises and perfect the enterprise management and operation system, The thesis also men
14、tioned some problems in the cost control process and worked out the solutions to the problems, which provide the facts for the analysis and solution of the transnational enterprises cost control application under the COSO framework. All these could be applied and used for the shipping enterprises an
15、d the service industry. KEY WORDS: internal control, COSO framework, cost control, transnational shipping enterprises 上海交通大学 学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。 学位论文作者签名：夏妍 日期： 年 月 日 上海交通
16、大学 学位论文版权使用授权书 本学位论文作者完全了解学校有关保留、使用学位论文的规定，同意学校保留并向国家有关部门或机构送交论文的复印件和电子版，允许论文被查阅和借阅。本人授权上海交通大学可以将本学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。 本学位论文属于： 保密 ，在 年解密后适用本授权书。 不保密 。 （请在以上方框内打“”） 学位论文作者签名：夏妍 指导教师签名：彭娟 日期： 年 月 日 日期： 年 月 日 上海交通大学 M P A c c 学位论文 C O S O 框架下的跨国航运企业成本控制 1第一章 绪论 1 . 1 研究背景 航运企业在国民经济中具有重要作用, 哪个国家重视航运企业发展，哪个国家航运企业发达，这个国家的国民经济就能够有较快发展。因此，世界各国都对航运企业的发展给予高度重视
