DH公司内部控制评价与优化研究

发布时间：2018-05-03 09:16

本文选题：DH公司内部控制 + 内部控制评价　；参考：《西安理工大学》2017年硕士论文

【摘要】：DH公司是一个成立时间不久的工业遗产改造园区的商业运营企业,由于其地理位置与改造模式的特殊性,在全世界范围内可参考的成功项目并不多,因此,DH公司的运营发展面临着巨大的挑战。在形势逼迫下,优化DH公司的内部控制,加强企业管理,减少企业发展内部阻碍成为DH公司亟需解决的问题。因此,本文站在研究者的视角,对DH公司内部控制情况进行研究,具有一定的理论与现实意义。本文采用案例研究的分析方法,对DH公司的内部控制活动进行了研究。首先介绍了内部控制评价在实践中的发展历程并对内部控制评价相关文献做了总结。接着,在借鉴前人研究成果的基础上,对DH公司的内部控制活动进行研究。本研究遵循以下步骤进行:首先,对DH公司的内部控制现状进行介绍;其次,依据《企业内部控制应用指引》,结合DH公司经营特点,构建了适合于DH公司的内部控制评价指标体系,运用专家评分与层次分析法相结合的方式确定评价指标的权重,通过专家打分与模糊综合评价法确定评价指标的隶属度;再次,结合评价指标的权重与隶属度,对DH公司的内部控制体系进行评价并分析,从中找出DH公司内部控制的制度设计及执行方面存在的问题,并分析其可能产生的影响,以及存在问题的成因;最后,结合DH公司经营状况,针对DH公司内部控制存在的问题及成因,提出相应的改进建议。本文的研究结果表明,DH公司内部控制活动整体上看较好,但仍然存在一些问题,主要表现为人力资源发展滞后、资金管理效率低下、采购控制活动不合理、资产管理控制环节薄弱、宣传策划管理不科学、招商管理工作缺乏引导机制、运营管理制度不完善、全面预算执行力不足、合同管理重视程度不够。针对这些问题,本文提出了如下改进建议:紧抓人力资源管理工作、强化资金管理控制、优化采购管理系统、提高资产管理效率、对宣传策划管理进行改进、建立招商管理机制、完善运营管理制度、明确全面预算目标、重视合同管理。这些建议对提高DH公司内部控制效果,保证DH公司可持续发展具有重要作用。同时,期望本文关于DH公司的内部控制评价模型及DH公司内部控制优化的框架对其他企业的内部控制建设及评价工作具有参考意义。
[Abstract]:Dh Company is a commercial operation enterprise of the Industrial Heritage Reconstruction Park which has been established for a short time. Due to the particularity of its geographical location and transformation mode, there are few successful projects in the world for reference. Therefore, the operation and development of DH Company is facing great challenges. Under the pressure of the situation, optimizing the internal control of DH company, strengthening the enterprise management and reducing the internal obstruction of enterprise development are the urgent problems for DH company to solve. Therefore, from the perspective of researchers, this paper studies the internal control of DH Company, which has certain theoretical and practical significance. This paper studies the internal control activities of DH Company by case study. Firstly, this paper introduces the development of internal control evaluation in practice and summarizes the relevant literature on internal control evaluation. Then, based on the previous research results, the internal control activities of DH Company are studied. This research follows the following steps: firstly, the present situation of DH company's internal control is introduced; secondly, according to the "Application guidelines of Enterprise Internal Control", combined with the management characteristics of DH Company, The internal control evaluation index system suitable for DH company is constructed. The weight of evaluation index is determined by the combination of expert score and analytic hierarchy process, and the membership degree of evaluation index is determined by expert scoring and fuzzy comprehensive evaluation method. Combined with the weight and membership of the evaluation index, this paper evaluates and analyzes the internal control system of DH Company, finds out the problems existing in the design and implementation of the internal control system of DH Company, and analyzes its possible impact. And the causes of the problems; finally, combined with the DH company operating situation, the DH company internal control problems and causes, put forward corresponding suggestions for improvement. The results of this paper show that the internal control activities of the company are good on the whole, but there are still some problems, such as lagged development of human resources, low efficiency of fund management, unreasonable procurement control activities, etc. The assets management control link is weak, the propaganda plan management is not scientific, the investment management work lacks the guidance mechanism, the operation management system is not perfect, the overall budget execution power is insufficient, the contract management is not paid enough attention. In view of these problems, this paper puts forward the following suggestions: grasping the human resources management, strengthening the control of fund management, optimizing the purchasing management system, improving the efficiency of asset management, improving the propaganda and planning management. Establish investment management mechanism, perfect operation management system, define overall budget target and attach importance to contract management. These suggestions play an important role in improving the internal control effect of DH Company and ensuring the sustainable development of DH Company. At the same time, it is expected that the evaluation model of DH company's internal control and the framework of DH company's internal control optimization will be helpful to the construction and evaluation of other enterprises' internal control.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92

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