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  自2008年我国颁布《企业内部控制基本规范》和相关配套指引以来，上市公司和非上市大中型企业基本都展开了内部控制建设。但目前许多企业并没有单独、系统地成本费用内部控制，而是分散在企业整体的内部控制中。快递行业随着新玩家入局，价格竞争成为扩大市场份额的主要手段，冲击着快递行业原有竞争格局，竞争愈演愈烈。因此，快递公司要在激烈的行业竞争中获得竞争优势，建设单独、系统的成本费用内部控制提升其经营的效率效果尤为重要。本文从快递公司发展中遇到的实际问题出发，充分收集案例公司成本费用内部控制信息，评价其成本费用内部控制水平，针对存在的成本费用内部控制漏洞提出解决方案，保证成本费用信息的真实性和准确性，防范企业经营风险，促进企业的发展。

  首先，本文在梳理了国内外成本费用内部控制相关研究的基础上，对成本费用、成本费用内部控制原则和成本费用内部控制环节的概念进行界定，阐述了内部控制理论、全面预算管理理论，为后文基于内部控制五要素评价案例公司成本费用内部控制奠定了扎实的理论基础。其次，本文选取G快递公司为研究对象，从公司简介和组织结构两方面对G公司的基本概况进行了解，通过对G快递公司的经营情况、成本构成项目和费用构成项目的分析，掌握案例公司成本费用管理现状。在此基础上，从G快递公司的成本费用出发，以成本费用内部控制环节和内部控制五要素的角度，梳理了G快递公司成本费用内部控制现状以及存在的问题。最后，依据前文的分析和发现的问题提出改进建议。通过对G快递公司成本费用内部控制的分析发现，在公司的实际经营中，非系统的成本费用内部控制存在设计不合理和执行不到位等漏洞，会对实现成本费用内部控制的目标产生负面影响，从而一定程度上影响企业经营。因此，快递公司建立健全成本费用内部控制是很有必要的。

关键词：成本费用 内部控制 预算管理

       Since China promulgated the Basic Standard for Enterprise Internal Control and related supporting guidelines in 2008, listed companies and non-listed large and medium-sized enterprises have basically launched internal control construction. However, many enterprises currently do not have separate and systematic internal control over costs and expenses, but are scattered throughout the overall internal control of the enterprise. Courier industry with the entry of new players, price competition has become the main means of expanding market share, impacting the original competitive pattern of the courier industry, competition is intensifying. Therefore, to gain competitive advantage in the fierce industry competition, it is particularly important for courier companies to build separate and systematic internal control over costs and expenses to enhance the efficiency effect of their operations. In this paper, from the actual problems encountered in the development of courier companies, we fully collect information on the internal control of cost and expense of case companies, evaluate the level of their internal control of cost and expense, propose solutions and safeguards for the existing internal control loopholes of cost and expense, ensure the authenticity and accuracy of cost and expense information, prevent business risks and promote the development of enterprises.

        Firstly, this paper defines the concepts of cost cost, cost internal control principles and cost internal control links on the basis of sorting out relevant studies on cost internal control at home and abroad, and elaborates on internal control theory and comprehensive budget management theory, which lays a solid theoretical foundation for the later paper to evaluate the cost internal control of the case company based on the five elements of internal control. Secondly, this paper selects G Express Company as the research object, and understands the basic overview of G Company from the aspects of company profile and organizational structure, and grasps the current situation of cost and expense management of the case company through the analysis of G Express Company's operation, cost component items and expense component items. On this basis, the current status of internal control of cost expense of G Express Company and the existing problems are sorted out from the perspective of internal control links of cost expense and five elements of internal control of G Express Company. Finally, improvement suggestions are made based on the previous analysis and the problems found. Through the analysis of the internal control of cost expense of G Express Company, it is found that in the actual operation of the company, the non-systematic internal control of cost expense has loopholes such as unreasonable design and inappropriate implementation, which is not conducive to achieving the goal of internal control of cost expense and thus affects the business operation to a certain extent. Therefore, it is necessary for express companies to establish sound internal control of cost expenses.

Keywords: Cost expense；Internal control；Budget management