BQ汽车集团有限公司内部控制研究

发布时间：2018-02-28 18:06

本文关键词： 内部控制汽车制造企业风险　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着世界经济的快速发展,我们国家的经济市场环境变得相对复杂起来,很多汽车制造企业在快速发展的同时,忽略了内部控制对企业的重要性。汽车制造企业内部控制起步相对较晚,当前仍然处于不断发展和完善阶段。因此,企业在进行内部控制时,仍然有很多难题和风险不能很好的得到解决,这些难题的出现对于企业来说是一个很大的挑战,要是这些难题不能很好的得到解决,将会对企业的长远发展产生很大的影响。近二十年来中国汽车市场发展非常迅速,2009年,中国成为世界最大的汽车生产市场和消费市场。近几年,汽车行业伴随着新能源汽车的出现,销售业绩出现下滑的情况。BQ汽车集团有限公司(简称“BQ集团”)作为汽车制造业的大型国有企业,是中国五大汽车集团之一,主要从事整车制造、零部件制造、汽车服务贸易等业务。在这样的大环境下,BQ集团应该逐渐完善内部控制,有助于改善企业自身固有的问题,在平稳中求发展。本文以BQ集团这样的老牌汽车制造企业为例,通过内部控制框架作为依据,以内部控制的关键控制点出发,结合集团的组织结构分析当下面临的问题,给出相应的解决策略。在内部控制五要素与有关理论的基础上进行企业内部控制机制的应用探究,根据“提出问题——分析问题——解决问题”的方式来进行本文研究,对BQ集团现行的内部控制点提出完善建议,具有非常重要的现实意义。
[Abstract]:With the rapid development of the world economy, the economic market environment of our country has become relatively complex. Many automobile manufacturing enterprises are developing rapidly at the same time. The importance of internal control to the enterprise is ignored. The internal control of automobile manufacturing enterprise starts relatively late and is still in the stage of continuous development and perfection. Therefore, when the enterprise carries out internal control, There are still a lot of problems and risks can not be solved very well, the emergence of these problems is a great challenge for enterprises, if these problems can not be solved very well, In 2009, China became the world's largest auto market and consumer market. In recent years, China has become the world's largest auto production market and consumer market. With the emergence of new energy vehicles, the auto industry has seen its sales performance decline. As a large state-owned enterprise in the automobile manufacturing industry, Bq Automobile Group Co., Ltd. is one of the five largest automobile groups in China. Mainly engaged in automobile manufacturing, parts manufacturing, automobile service trade, etc. Under such an environment, the Group should gradually improve its internal control, which will help to improve the inherent problems of the enterprise itself. Based on the internal control framework and the key control points of internal control, this paper analyzes the current problems with the organizational structure of the group. On the basis of the five elements of internal control and relevant theories, the application of the internal control mechanism of enterprises is explored, and the research is carried out according to the way of "raising problem-analysising problem-solving problems". It is of great practical significance to put forward some suggestions to improve the current internal control points of Bq Group.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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