| ACKOWLEDGEMENTS | 第4-5页 |
| ABSTRACT | 第5-6页 |
| 摘要 | 第7-19页 |
| 1 INTRODUCTION | 第19-26页 |
| 1.1 Research Significance and Background | 第19-23页 |
| 1.1.1 Research Background | 第19-21页 |
| 1.1.2 Research Significance | 第21-23页 |
| 1.2 Research Contents, Research Methods and Technology Roadmap | 第23-26页 |
| 1.2.1 Research Contents | 第23页 |
| 1.2.2 Research Methods | 第23-24页 |
| 1.2.3 Technology Roadmap | 第24-26页 |
| 2 LITERATURE REVIEW AND RELEVANT THEORIES | 第26-32页 |
| 2.1 Literature Review | 第26-29页 |
| 2.1.1 Domestic and Foreign Study on Internal Control | 第26-27页 |
| 2.1.2 Domestic and Foreign Study on Financial Shared ServiceCenter | 第27-29页 |
| 2.2 Relevant Theories | 第29-32页 |
| 2.2.1 Process Re-engineering Theory | 第29-30页 |
| 2.2.2 Asymmetric Information Theory | 第30-32页 |
| 3 EVALUATION OF CURRENT INTERNAL CONTROL OF BY AIRPORT | 第32-50页 |
| 3.1 Current Situation of Internal Control of the Airport | 第32-41页 |
| 3.1.1 Background of the Industry | 第32-34页 |
| 3.1.2 Company Profile | 第34-38页 |
| 3.1.3 Implementation and Performance of Airport Internal Control | 第38-41页 |
| 3.2 Internal Control of the BY Airport | 第41-45页 |
| 3.2.1 Structure of Finance Department Designed for BetterInternal Control | 第41-42页 |
| 3.2.2 Currency and Funds Control | 第42-43页 |
| 3.2.3 Financial Budget Control | 第43-44页 |
| 3.2.4 Internal Audit Control | 第44页 |
| 3.2.5 Organizational Planning Control | 第44-45页 |
| 3.2.6 Performance Evaluation | 第45页 |
| 3.2.7 Financial Risks Control | 第45页 |
| 3.3 Problems Rising from the Internal Control of BY Airport | 第45-50页 |
| 3.3.1 Imperfect Internal Control System | 第45-46页 |
| 3.3.2 Accounts Receivable Fail to Reflect the FinancialConditions | 第46-47页 |
| 3.3.3 To Increase Revenue, Reduce Costs and Adjust Profit | 第47-48页 |
| 3.3.4 Lack of a Unified Information Management Platform | 第48页 |
| 3.3.5 Lack of Internal Control and Supervision Mechanism | 第48-50页 |
| 4 CONSTRUCTING BY AIRPORT FINANCIAL SHARED SERVICECENTER AND ENHANCING INTERNAL CONTROL | 第50-71页 |
| 4.1 Basis of Constructing BY Airport FSSC | 第50-53页 |
| 4.2 Establishing an Integral Internal Control System | 第53-56页 |
| 4.3 Enhancing the Management Mode of Receivables | 第56-59页 |
| 4.4 Facilitating the Centralized Management of Capital | 第59-60页 |
| 4.5 Establishing a Scientific and Effective Performance AssessmentSystem | 第60-63页 |
| 4.6 Establishing an Effective Information System Platform | 第63-71页 |
| 4.6.1 Establishing a platform with unified standard andtechnology | 第63-64页 |
| 4.6.2 Integrating Management System | 第64-65页 |
| 4.6.3 BY Transformation of BY Airport Management | 第65-66页 |
| 4.6.4 Innovating Management & Control mode | 第66-71页 |
| 5 EXPECTED EFFECTS OF FSSC AND INTERNAL CONTROLSTRATEGY | 第71-75页 |
| 5.1 Expected Effects of BY Airport’s Financial Management | 第71-73页 |
| 5.1.1 Promoting the Transition of Secondary Unit’s Financial Operation from Accounting Calculation to Financial Management | 第71页 |
| 5.1.2 Promoting the Transition of the Headquarter’ s Financial Operation to a Financially-regulated, Decision-making Supporting andValue Creating Mode | 第71-72页 |
| 5.1.3 Improving the Efficiency of Financial Operation | 第72页 |
| 5.1.4 Reducing the Manpower Cost of Financial Staff | 第72页 |
| 5.1.5 Reducing Companies’ Internal Management Costs | 第72-73页 |
| 5.2 Internal Control Strategy | 第73-75页 |
| 5.2.1 Difficult to Access the Managers’ Support | 第73页 |
| 5.2.2 The Low Skill Level of Employees | 第73-74页 |
| 5.2.3 The Software System Failing to Adapt Perfectly to theConditions of the Enterprise | 第74页 |
| 5.2.4 Bringing Higher Tax Risks | 第74-75页 |
| 6 CONCLUSION AND INSPIRATION OF BUILDING FSSC | 第75-78页 |
| 6.1 Conclusion on BY Airport’s Building of the FSSC | 第75-76页 |
| 6.2 Inspirations from BY Airport’s Building of the Financial SharedService Center | 第76-78页 |
| REFERENCES | 第78-80页 |
