关键词: 汽车 4S 店；一汽大众；内部控制；经营发展

Abstract: Along with the rapid development of modern market economy, norms and regulations concerning internal control in our country are gradually optimized. In order to seek the good develop- ment of automobile 4S shop in the future, it is necessary to strengthen the internal management according to the economic development trend of modern society, and effectively promote the operation and management. This paper takes Shanxi Dachang FAW- Volkswagen 4S shop as an example. Through the research and analysis of its internal control environment, risk assessment mechanism, management system and monitoring system, it finds that it pays little attention to risk assessment, its internal monitoring system is not perfect, and its management system is more traditional. This paper puts forward suggestions for this problems: optimize the internal control environment, enhance the enterprise's ability to resist risks, adopt the international management system and integrate the monitoring system with the business structure.

Key words: Automotive 4S shops; FAW-volkswagen; Internal control; Management development