BTGF公司内部控制优化方案设计

发布时间：2018-05-04 12:07

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

【摘要】：近年来,伴随着经济的快速发展和全球一体化步伐的加快,国内外爆发了一系列由于内部控制制度失灵导致的财务危机丑闻。无论是从震惊中外的“安然事件”到还是到我国的“四川长虹”事件,在经济健康发展的迫切呼唤下,越来越多的企业认识到将内部控制理论运用到实践中的巨大价值。本文根据内部控制相关理论,从内部控制的五大要素,即控制环境、风险评估、控制活动、信息与沟通、监督,详细分析BTGF公司内部控制现状和存在问题及原因。同时结合企业实际情况,从业务层面选取资金活动业务、采购业务、销售业务、固定资产业务对BTGF企业的主要经营业务进行内部控制流程分析,并提出新的内部控制设计方案。对以选取的业务进行关键风险点的优化控制,并提出一些建议。本文主要通过理论综述、调查问卷、专家询问、并与企业相关领导负责人进行访谈、阅读企业内部控制相关文件、以及运用归纳演绎等方法来对BTGF企业内部控制体系进行优化方案设计。本文的创新之处在于与企业自身情况紧密结合,对于企业之前内部控制制度业务环节控制体系风险控制未到位、采取措施不足等地方进行补充完善,同时对选取的各个业务分别从控制目标、控制措施和控制流程对其关键风险控制点来提出新的内部控制方案,在职务分离、部门设置上加入了更多利于执行和控制的优化设计,并提出了利于内部控制实施的相关保障措施,从而对该企业内部控制体系的优化和健全起到了积极作用。
[Abstract]:In recent years, with the rapid development of economy and the acceleration of global integration, a series of financial crisis scandals have broken out at home and abroad due to the failure of internal control system. Whether from the "Enron incident" to the "Sichuan Changhong incident" which shocked China and foreign countries, more and more enterprises realize the great value of applying the theory of internal control to practice under the urgent demand of healthy economic development. According to the theory of internal control, this paper analyzes the present situation, existing problems and reasons of internal control of BTGF Company in detail from the five elements of internal control, namely, control environment, risk assessment, control activities, information and communication, and supervision. At the same time, according to the actual situation of the enterprise, this paper analyzes the internal control process of the main business of BTGF enterprise from the business level of fund activity business, purchasing business, sales business and fixed assets business, and puts forward a new design scheme of internal control. The key risk points of selected business are optimized and some suggestions are put forward. This article mainly through the theory summary, the questionnaire, the expert inquiry, and carries on the interview with the enterprise related leader responsible person, reads the enterprise internal control related document, And use inductive deduction and other methods to optimize the BTGF enterprise internal control system design. The innovation of this paper is that it is closely combined with the enterprise's own situation, the risk control system of the business link of the internal control system before the enterprise is not in place, and the measures taken are insufficient to complement and perfect the place, At the same time, a new internal control scheme is put forward from the control target, control measures and control flow to the key risk control points of the selected business, and more optimization design is added to the job separation and department setting, which is conducive to the execution and control. It also puts forward the relevant safeguard measures which are beneficial to the implementation of internal control, which plays a positive role in the optimization and perfection of the internal control system of the enterprise.
【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;F426.32

【参考文献】