大同XC新材料股份有限公司内部控制缺陷研究

发布时间：2018-01-11 22:06

本文关键词：大同XC新材料股份有限公司内部控制缺陷研究　出处：《宁夏大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国大量的上市公司出现了由于内部控制的缺陷而导致的重大财务问题。国内外有大量关于企业内部控制缺陷的研究,研究发现从销售与收款,采购与付款,生产与存货等环节都存在着很多与内控相关的缺陷。本文从制造企业展开研究,选取了大同XC新材料股份有限公司为研究对象,对其进行研究,从而得出制造企业内部控制缺陷分析与改进上的相关结论。制造企业作为我国的支柱产业,在国民经济发展中地位十分重要。大量制造企业分布在各行各业中,但很多企业,尤其是中小型企业并没有建立完善的内部控制体制,相应的内部控制执行也存在相当多的缺陷和漏洞。如果不能将其很好地识别出来并进行修正和完善,将对企业的经济利益产生巨大的损失。在发现了内部控制的缺陷后,通过企业章程进行规范,进一步强化内部控制的流程与制度。在销售与收款、采购与付款、生产与存货等各个环节的具体流程进行合理的规划,以达到企业整体发展的合理性。本文分为四个部分,第一部分是导论,主要介绍选择该制造企业来探讨内部控制缺陷的意义以及国际国内的对内部控制缺陷方面的研究;第二部分主要是关于内部控制缺陷的相关定义与理论;第三部分主要是通过实地观察、对财务报表研究等方法发现了该公司在整体结构制度建设上,以及销售与收款、采购与付款、生产与存货三个循环中的内部控制缺陷;第四部分,主要就以上的缺陷导致的风险点,实施相应的控制,改进并避免内部控制的缺陷;第五部分为结论,对全文进行提炼总结并归纳出相关结论。
[Abstract]:In recent years, a large number of listed companies in China have appeared the major financial problems caused by the defects of internal control. Procurement and payment, production and inventory and other links have a lot of defects related to internal control. This paper from the manufacturing enterprises to carry out research, select Datong XC New Materials Co., Ltd. as the research object, to study it. As a pillar industry of our country, manufacturing enterprises are very important in the development of national economy. A large number of manufacturing enterprises are distributed in various industries. However, many enterprises, especially small and medium-sized enterprises, have not established a perfect internal control system. The corresponding internal control execution also has quite a lot of defects and loopholes. If it can not be well identified and modified and improved. After discovering the defects of internal control, we can further strengthen the process and system of internal control, sales and collection, procurement and payment. In order to achieve the rationality of the overall development of the enterprise, this paper is divided into four parts, the first part is the introduction. This paper mainly introduces the significance of choosing the manufacturing enterprise to discuss the internal control defects and the research on the internal control defects at home and abroad. The second part is about the internal control defect related definition and the theory; The third part mainly through the field observation, to the financial statement research and so on the method has discovered this company in the overall structure system construction, as well as the sale and the collection, the purchase and the payment. Internal control defects in three cycles of production and inventory; Part 4th, mainly on the risk points caused by the above defects, implement the corresponding control, improve and avoid the defects of internal control; The 5th part is the conclusion, and summarizes the full text and concludes the relevant conclusions.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

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