摘要
一、研究的目的的意义
21世纪是"知识经济"时代。日新月异的科学技术，加速发展的全球经济一体化进程，使得科学管理对任何单位来讲都更加重要。内部控制作为加强企业内部管理的重要手段和方法也越来越受到社会各方面的关注和重视。
内部控制是社会经济发展到一定阶段的产物，是随着企业对内强化管理，对外满足需要而不断丰富和发展起来的。企业内部控制理论发展，大致经历了内部牵制、内部控制、内部控制结构和内部控制整体框架等四个阶段。近年来，战略控制的重要性被人们提高到日益显著的地位，并加以强调。然而，目前国内对企业内部控制进行系统研究少有见诸于文。
本课题的研究意义在于：笔者想在研究和分析某航空公司在企业内部控制中存在问题的基础上，通过应用内部控制理论，提出完善该企业内部控制的具体措施，为企业完善内部控制提供经验借鉴。
二、基本思路和逻辑结构
本文的体系安排大致循着这样一个思路展开：理论基础探讨——提出问题——分析问题——解决问题，充分贯彻了理论与实践相结合的原则。在本文中，笔者首先概括综合了企业内部控制的理论；接着分析某航空公司在企业内部控制中存在的问题并具体分析存在问题的原因；然后应用内部控制理论，提出完善该企业内部控制的具体措施；最后提出完善企业内部控制时应注意的几个问题。
三、结构安排及主要内容
本文共分四章：
第一章：企业内部控制的一般理论。本章概述内部控制的概念及其作用，企业内部控制理论的产生和发展，内部控制方法，以及内部控制的内容。
第二章：某航空公司内部控制。本章简单介绍了某航空公司情况，
分析了该公司内部控制现状及存在的问题，以及内部控制存在问题的原因。
第三章：完善某航空公司企业内部控制的思考。本章是全文的重点所在。本章首先提出了完善某航空公司企业内部控制的指导思想，即：一是企业高层管理人员应高度重视；二是贯彻战略控制思想，多种控制方法相结合；三是实施整体联动。然后提出完善某航空公司企业内部控制的具体措施，即：一是加强人员控制；二是实施企业业务流程再造，进行企业组织机构改革；三是建立管理信息系统，实现信息共享；四是加强组织绩效评价；五是加强企业文化建设。
第四章：完善国有企业内部控制应注意的几个问题。即：一是充分认识到内部控制的局限性；二是内部控制的完善，需要与企业规模相适应；三是根据不同产品和服务特性，合理选择控制方法；四是将正常的内部控制与反危机管理相结合；五是使内部控制系统与党群工作相结合。
四、主要贡献
本文以某国有航空公司为实例，认真分析了该企业内部控制现状、存在的问题和原因，结合企业内部控制理论，提出了完善该公司企业内部控制的具体措施，从而为国有企业完善企业内部控制提供一些借鉴。
I. Purpose and Meaning of the Research.
Twenty-first century is an age of knowledge economy. The new and changing science and technology, as well as the rapidly developed economy globalization, makes scientific management more important to any institution. Internal control, as a key mean or method to strengthen the internal management in an enterprise, is receiving more and more attention and care in all aspects in the society.
Internal control comes into being as the social economy has developed at certain stage, and becomes rich and develops with enterprises' internal management reinforcement and a need to meet the external requirement. Internal control theory has approximately evolved through four stages: internal check, internal control, internal control structure and internal control framework. In recent years, the strategic control has risen to an outstanding status and has been accentuated. However the research papers on the internal control in an enterprise seldom appear at home.
On the basis on the study and analysis of the problems that lie in the internal control in an airline, and through the application of the theory, the specific measurements are discussed to improve the internal control in this company, therefore it provides some experience for other enterprises.
II. Logic Structure
The arrangement of the article just follows such train of thoughts: exploration of the theory-problem presentation -problem analysis-problem solution. It fully applies the principle that integrates the theory and the reality.
This article firstly makes an analysis on the general theory of
enterprise internal control. Then the actual internal control of an airline and its problems are analyzed. And then a proposal of how to set up its internal control is made. In the end some questions which require attention about the construction of the internal control system are presented.
III. Structure and Contents
The article is divided into four chapters.
Chapter one: general theory of internal control in an enterprise. This chapter includes the concept, function, origin, development, methods and contents of internal control.
Chapter Two: internal control in an airline company. This chapter makes a brief introduction of the airline. It makes the analysis about the problems that lie in its internal control and provides the reason of the problems.
Chapter Three: Reflection on the improvement of the internal control in the airline company. This part is the key part of the article. The guiding principle is given: 1.the high-level management should pay essential attention to it; 2. apply the strategic control idea and combine it with other control methods. 3. carry out the linkage of the whole company. In the meantime some specific measurements has been proposed as to the improvement of the internal control in the airline: 1. strengthen the personnel control, 2. reconstruct the work flow and reform its organization, 3. set up information management system to realize the share of the information, 4. enhance the evaluation of the organizational performance, 5. strengthen the building of the enterprise culture.
Chapter Four: some concerned problems necessary for improvement of the internal control in a state-owned enterprise. 1. the full awareness of the limitation of the internal control. 2. enterprise scale should match the internal control. 3. choose the right control method according to different
products and service traits. 4.the normal intern control should be effectively combined with the anti-crisis management. 5.internal control system should be combined with the work involving the party and the mass.
IV. Significance
The article takes a state-owned airline as an example and makes a detailed analysis on the problems in the internal control in the company. It also employs the internal control theory and proposes some specific ways to set up the internal control for the company, thereby it is of some significance for the establishment of the internal control in the s
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