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在以客运交通为主业的企业中,其内控质量的好坏不仅决定着企业内各组织资源的配置绩效,还直接影响到乘客的服务体验。对于前者而言,将影响企业的经济效益目标的实现程度;对于后者则在于社会舆论对企业的评价。为此,在对现实困境进行分析之后,企业内控制度建设的对策可从:拓宽内控制度建设视野、始终遵循激励兼容原则、重视非正式制度的利用、建立人性化的评价机制、引入内控制度动态机制等5个方面来构建。
In the enterprises with passenger transportation as the main business, the quality of its internal control not only determines the allocation performance of each organization’s resources within the enterprise, but also directly affects the passenger’s service experience. For the former, it will affect the realization of the economic benefits of the enterprise; for the latter, the evaluation of enterprises by the social media. Therefore, after analyzing the real predicament, the countermeasures for the construction of the internal control system of the enterprise can: broaden the horizons of the internal control system construction, always follow the principle of incentive compatibility, emphasize the utilization of the informal system, establish a human evaluation mechanism, introduce the dynamic of the internal control system Mechanism to build five areas.