BS公司货币资金内部控制体系优化研究

发布时间：2018-01-08 08:05

本文关键词：BS公司货币资金内部控制体系优化研究　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：现代企业在全球化的冲击下,要想在这残酷的市场环境中生存下来,除了要不断地提高本身产品的质量和服务之外,最为重要的还是企业的内部管理,而在内部管理中最不可缺少的就是内部控制。若是企业实施的内部控制科学合理,不仅可以提高企业的运作效率,还有利于企业管理工作井然有序地进行,进而帮助企业实现战略目标。企业要想正常的经营运转必须要有足够的货币资金作为支持,但是其发生风险的可能性却最高,这是因为它的流动性高、安全性低,因此,货币资金可以说是内部控制活动中重中之重。笔者为了能够将与BS公司财务有关的资料收集完整,采用了多种方法,为了使收集的结果准确性更高,笔者更是亲自到公司进行实地调查,在结合自己的工作经验以及COSO企业风险管理框架,从多个方面对BS的资金内部控制体系又重新进行了梳理,其中有内部环境、风险评估、内部监督、风险应对措施、事项识别以及对目标的设定等,期望能够发现该公司资金内控设计的漏洞以及不完善之处,找出原因,并提出解决方案。本文首先对我国的内控理论和其他国家的内控理论的发展过程作一个大致的梳理和认识,同时对相关学者的研究情况作了大量的研究和分析,以及对关于货币内控理论体系的方法重新进行了了解,介绍了BS公司目前的发展状况以及资金内部控制体系的基本状况,此外还对本公司目前所实行的资金内部控制理论进行了有效的评价。其次,对资金内部控制理论中现在所存在的问题做了大量的研究和分析。再依据COSO全面风险管理框架中多种因素以及对企业基本状况的把握,从而找出企业在这一方面的问题。最后,根据问题的原因,提出改进BS公司资金内控体系建设的具体措施。本文以BS公司这一案例,通过对其资金内部控制体系的研究,找出其中所存在的问题,并提出具体改善的措施,确保企业资金在正常的范围之内运行,同时也为同一类型的企业提供借鉴和参考。
[Abstract]:Modern enterprises in the impact of globalization, in order to survive in this cruel market environment, in addition to constantly improve the quality of their products and services, the most important thing is the internal management of enterprises. The most indispensable part in internal management is internal control. If the internal control implemented by enterprises is scientific and reasonable, it can not only improve the operational efficiency of enterprises, but also be conducive to the orderly conduct of enterprise management work. And then to help enterprises achieve strategic objectives. Enterprises to normal operation and operation must have sufficient monetary funds as support, but its risk is the highest probability, this is because of its high liquidity. The security is low, therefore, the monetary funds can be said to be the most important in the internal control activities. In order to be able to collect and complete the data related to the financial affairs of BS companies, the author has adopted a variety of methods. In order to make the results of the collection more accurate, I personally to the company to conduct field investigations, in the combination of their own work experience and COSO enterprise risk management framework. From a number of aspects of the BS capital internal control system is reviewed again, including the internal environment, risk assessment, internal oversight, risk response measures, event identification and the setting of goals and so on. It is expected to find the loopholes and imperfections in the internal control design of the company's funds, and find out the reasons. And put forward solutions. First of all, this paper makes a general combing and understanding of the development process of the internal control theory in our country and other countries, and makes a lot of research and analysis on the research situation of the related scholars at the same time. As well as about the monetary internal control theory system method has carried on the understanding again, has introduced the BS company's present development situation and the fund internal control system basic condition. In addition, the company's current implementation of the theory of internal control of funds has been an effective evaluation. Secondly. This paper makes a lot of research and analysis on the existing problems in the theory of capital internal control, and then according to the COSO comprehensive risk management framework of a variety of factors and the grasp of the basic situation of the enterprise. Finally, according to the reasons of the problem, the paper puts forward the specific measures to improve the internal control system of the funds of BS Company. This paper takes the case of BS Company. Through the study of the internal control system of its funds, find out the existing problems, and put forward specific improvement measures to ensure that the enterprise funds in the normal scope of operation. At the same time for the same type of enterprises to provide reference and reference.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.82

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