中 文 题 目：共享单车企业内部控制反思——以 ofo为例摘 要短短几年时间，共享单车 ofo 公司经历了快速兴起到快速败落的起伏，引发业界对共享单车企业内部控制存在问题的深思。本文通过对 ofo 公司的现金流及财务风险、控制活动、内部监督和财务信息记录和披露等多个方面进行综合评价，从而进一步探索共享单车企业内部控制存在的问题及其成因，并针对性提出相关建议。研究发现，共享单车企业内部控制存在的主要问题是内部控制制度不完善、内部控制意识薄弱、缺乏有效的内部监督、贪腐问题严重、押金管理不规范、盈利模式单一、财务风险可控性差等。本文提出共享单车企业可以通过加强企业内部监督、完善公司内部控制制度建设、加强内部控制意识、建立押金和预付款监管体系、加强信用免押体系建设、开创以出行服务为核心的多元化创收渠道等措施应对出现的问题，从而实现共享单车企业的可持续发展。关键词：共享单车企业；ofo；内部控制I AbstractA few years, bike-sharing enterprise “ofo” experienced rapid rise to rapid decline ups and downs, causing the industry to share bicycle enterprise internal control problems. Based on the comprehensive evaluation of ofo company's cash flow and financial risk, control activities, internal supervision and financial information recording and disclosure, this paper further explores the problems existing in the internal control of shared bicycle enterprises and its causes, and puts forward relevant suggestions. It is found that the main problems existing in the internal control of shared bicycle enterprises are imperfect internal control system, weak awareness of internal control, lack of effective internal supervision, serious corruption problems, non-standard deposit management, single profit model, poor financial risk controllability and so on. This paper puts forward that sharing bicycle enterprises can deal with the problems by strengthening internal supervision, perfecting the construction of internal control system, strengthening the aware...
