汽车租赁行业不管是在政府方面还是为了满足人们出行的需要,已经迅速发展起来,可是经营者往往只重视业务和规模的扩张,而忽略了行业的风险,对内部控制的重要性认识不足,阻碍了公司正常的长期发展,笔者以经营性汽车租赁公司为例浅谈内部控制的建设,包括公司层面和关键业务层面两部分。 Car rental industry has rapidly developed both in terms of government and in order to meet people’s travel needs, but operators tend to focus only on the expansion of business and scale, while neglecting the risk of the industry, lack of understanding of the importance of internal control and hindering The normal long-term development of the company, the author of a car rental company as an example to talk about the building of internal control, including the company level and key business level in two parts.