本文首先在内部控制与航空安全理论的基础上，综合阐述国内外航空安全现状及典
型航空安全事故发生的原因，将航空安全风险归集于人员、设备、环境与管理四个方面，
并基于内部控制视角加以解析；其次从我国企业内部控制基本规范中的内部控制五要素
出发深入研究内部控制对航空安全的理论作用机理及测度方法，从而提出理论假设；再
利用里克特量表法对国内航空公司安全水平与内部控制状况进行了问卷调查，将定性问
题转化为定量问题，运用实证研究法研究航空公司内部控制对航空安全的作用机理与过
程；最后综合理论与实证研究得出结论：上市航空公司较非上市航空公司的内部控制质
量与航空安全水平高、大型航空公司内部控制质量与安全水平较其他航空公司高，内部
控制质量与航空安全水平有正相关性关系，其中控制活动与内部环境要素对航空安全影
响较大、有效的内部控制能够促进航空公司安全水平提升；同时基于内部控制五要素分
别对现阶段国内航空公司安全水平改善提出针对性建议
本文通过研究内部控制影响航空安全的作用机理和实现路径，以期为航空公司安全
水平提升提供理论支撑，为我国航空公司从内部控制方面提升航空安全水平提供更加具
体的实践依据
关键词：内部控制；航空安全；作用机理II
Abstract
Along with the world economics integration development and the rapid growth of
Chinese national economy, Chinese civil aviation industry ushers in a new period of
sustainable, rapid and healthy development, the issue of aviation security still exists and is
taken as the primary premise of civil aviation development. As one of the effective tools of
enterprise risk management, the internal control is playing an significant function in
managing and controlling enterprise risks, it is absolutely necessary and meaningful to
research on the approaches to improve the level of aviation security from the perspective of
internal control. It is studied by the means of theoretical and empirical analysis to research on
the function mechanism and concrete forms of internal control influencing aviation security
further.
Primarily, it is on the basis of internal control and aviation security theories to
synthetically expound the current situation of aviation security at home and abroad, and
reasons of typical aviation safety accidents occurring, then attribute the risk of aviation
security to four aspects, namely human, equipment, environment and management, and
analyze them based on the perspective of internal control. Secondly, studying into the
theoretical function mechanism and measuring method of internal control influencing aviation
security while starting with the five elements of the basic norms of internal control for
enterprise, thus putting forward the corresponding theory of assumptions. Furthermore,
carrying on a questionnaire survey involving what the domestic airlines’level of aviation
security and internal control is like by the means of Likert Scaling, sequentially the qualitative
issue is transformed into a quantitative issue, then discuss the function mechanism and
process of internal control influencing aviation security in airlines through empirical approach.
Finally, synthesizing the theoretical and empirical study above to draw conclusions that listed
airlines’quality of internal control and level of airline safety is higher than unlisted ones, and
the quality of internal control and level of aviation security of the airlines whose scale is
larger is higher than the other airlines. The quality of internal control presents a positiveIII
correlation relationship with aviation security, the controlling activities and internal
environment is proved to be more important factors of the five factors to affect aviation
security, and effective internal control could promote the level of aviation security. Moreover,
giving specific suggestions to domestic airlines on how to promote their current level of
safety based on the five elements of internal control.
It is through researching on the function mechanism of internal control influencing
aviation security and its implementation path, to expect to provide theory support for
promoting airlines’ security level, and provide more specific practice basis for Chinese
airlines from the aspect of the internal control to promoting the level of aviation security.
Keywords: Internal control; Aviation security; Function mechanismIV
目 录
摘要.....I
Abstract.II
第一章 绪论.......1
1.1 研究背景与意义..1
1.1.1 研究背景......1
1.1.2 研究意义......2
1.2 研究综述..3
1.2.1 航空安全研究综述..3
1.2.2 内部控制研究综述..7
1.2.3 研究评述......9
1.3 研究内容与研究路线....10
1.3.1 研究内容....10
1.3.2 研究路线....13
1.4 研究方法与创新点........14
1.4.1 研究方法....14
1.4.2 主要创新点14
第二章 相关概念界定与理论分析.....15
2.1 相关概念界定....15
2.1.1 航空安全相关概念界定....15
2.1.2 内部控制相关概念界定....19
2.2 相关理论分析....23
2.2.1 委托代理理论........23
2.2.2 管理控制理论
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