JNGH公司内部控制体系优化研究

发布时间：2018-01-06 19:07

本文关键词：JNGH公司内部控制体系优化研究　出处：《安徽财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：在复杂多变的世界经济环境和中国经济增长逐步步入新常态的情况下,如何构建可持续发展与高速度发展统一起来的现代企业管理制度,是目前国内外企业、政府、学术界探究的热点问题。在经济全球化迅猛发展的今天,纵观世界企业的发展史,因企业内部风险管理失控而导致企业倒闭的事件频频发生,让人们逐渐意识到大多数企业失败的原因其实是由内部风险控制欠缺,而不是由外部市场风险造成的。而内部控制作为风险管理的重要组成部分之一,在企业风险管理方面占据着关键地位,是企业经营目标实现的稳健保证。如果企业的内部控制体系建设不能与时俱进,必会造成企业的财务管理失控、组织运营失控、人力资源失控、成本管控失控和其它可能会出现失控的情况,企业的经营将会面临失败的风险。在激烈竞争的市场环境下精心设计的、有效的内部控制制度,关系到企业的资本、资产安全,合法合规经营以及企业发展战略的实现。因此,企业必须调整自己的内部控制管理水平以增强自身适应市场的能力。当前企业的内部和外部环境已经发生了很大的变化,我国在内部控制理论研究方面虽然取得了相当丰富的成果但在实践应用方面研究太少,传统的内部控制理论在某些特定的情况下已经不能适应当前社会经济领域的变革,不能满足企业的风险管理需要;企业内部控制体系建设还有较大的完善空间,还有许多需要研究的地方。本文首先对研究的背景、意义、内容,结构和方法进行简要介绍;其次回顾了国内外相关的内部控制理论,阐明内部控制和财务内部控制的概念及其相互关系以及内部控制的目标、内容和方法;然后对JNGH公司的内部控制体系的现状进行分析、研究,指出JNGH公司的主要问题体现在:(1)内部控制流程设计有漏洞(2)内部控制运行形式化严重(3)内部控制运行缺乏有效监督(4)管理信息系统建设滞后(5)公司治理结构不合理(6)内部审计工作流于形式(7)权责分配不合理(8)绩效考核评价体系不健全(9)财务部门发挥不了应有价值;最后在结合企业存在的问题基础上采用文献综述法、案例分析法、归纳演绎法等研究方法,以企业内部控制最新研究理论为依据,并依据自身在财务、审计部门的实际工作经验,针对具体问题提出相关的建议和措施,以确保JNGH公司内部控制系统的有效运行。本论文的研究首先有利于JNGH公司优化自身的内部控制体系、促进公司的规范化管理,提高公司的财务信息质量、维护公司资产的安全、完整;其次有利于JNGH公司相关部门和财务管理人员更深入的理解的内部控制体系,为公司的内部控制的有效实施创造良好的内部环境;最后可以为其它同类型企业改善公司治理结构、提升经营竞争力等诸多方面提供有益的启示并为解决类似的内部控制管理问题提供有益借鉴。
[Abstract]:In the complex and changeable world economic environment and China's economic growth step by step into the new normal situation, how to build a sustainable development and high-speed development of modern enterprise management system, is the current domestic and foreign enterprises. Government, academic research hot issues. In the rapid development of economic globalization today, throughout the history of the development of enterprises in the world, because of the enterprise internal risk management out of control and lead to enterprise closure events occurred frequently. People gradually realize that the failure of most enterprises is caused by the lack of internal risk control, not by the external market risk, and internal control is one of the important components of risk management. It plays a key role in enterprise risk management and is the steady guarantee to realize the business goal. If the construction of internal control system can not keep pace with the times, it will lead to the financial management of the enterprise out of control. Out of control of organization operation, out of control of human resources, out of control of cost and other possible runaway situations, enterprises will face the risk of failure. In the fierce competition of the market environment carefully designed. Effective internal control system is related to the capital, asset security, legal and compliance management and the realization of enterprise development strategy. Enterprises must adjust their internal control management level to enhance their ability to adapt to the market. At present, the internal and external environment of enterprises has changed a lot. Although China has made a lot of achievements in the research of internal control theory, the research on practical application is too little. The traditional internal control theory can not adapt to the current changes in the field of social economy under certain specific circumstances, and can not meet the needs of enterprise risk management. There is still much room for improvement in the construction of enterprise internal control system, and there are still many places to be studied. Firstly, the background, significance, content, structure and method of the research are briefly introduced in this paper. Secondly, it reviews the relevant internal control theories at home and abroad, expounds the concepts of internal control and financial internal control, their mutual relations and the objectives, contents and methods of internal control. Then the status of the internal control system of JNGH Company is analyzed and studied. It is pointed out that the main problem of JNGH company is that the internal control flow design is flawed. 2) the internal control operation is formalized seriously and 3) the internal control operation lacks effective supervision. Management information system construction lags behind (5) the corporate governance structure is unreasonable (6) Internal audit work is a mere formality (7) the allocation of power and responsibility is unreasonable (8) the performance appraisal system is not perfect. The financial department can not play its due value; Finally, on the basis of the problems existing in the enterprise, this paper adopts the methods of literature review, case analysis, inductive deduction and other research methods, based on the latest research theory of enterprise internal control, and based on its own finance. The actual working experience of the audit department, put forward the relevant suggestions and measures for specific issues. In order to ensure the effective operation of the internal control system of JNGH Company, the research of this paper is helpful to optimize the internal control system of JNGH Company and promote the standardized management of the company. Improve the financial information quality of the company, maintain the security and integrity of the company's assets; Secondly, it is beneficial to the internal control system which is better understood by the relevant departments and financial managers of JNGH Company, and creates a good internal environment for the effective implementation of the internal control of the company. Finally, it can provide useful inspiration for other similar enterprises to improve corporate governance structure, enhance business competitiveness and so on, and provide useful reference for solving similar internal control management problems.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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