AC乳业有限公司内部控制研究

发布时间：2018-01-09 14:33

本文关键词：AC乳业有限公司内部控制研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：在复杂和严峻的经济环境下,企业内部控制缺少监督机制、风险控制意识缺乏、风险控制制度不完善、公司治理结构不健全等一系列的内部控制问题,使得每个企业都有必须面对或多或少的内部控制问题。如果想成为一个国际领先企业,让企业变得更大、更强,我们必须找到正确的方向,确定企业的重心,因此加强自身内部控制的建设是非常重要和必要的。加强企业的内部控制制度是一个促进现代企业制度建立和完善的重要方式,建立健全有效的内部控制制度已成为中国企业面临的首要问题。在多变的竞争环境下,企业首先应该建立一套可行的内部控制制度和管理制度,进而为了提高市场份额,再根据市场竞争和变化,确定长期控制管理计划。本文的研究方向以企业发展的重要性作为一个切入点。研究内部控制管理的发展过程,分析了内部控制的五要素,表明内部控制不是一个简单的企业规章制度,是一个集生产和管理活动为一体的因素集合。因此,本文通过进行问卷调查,调查相应的内部控制设计问题,通过收集AC乳业有限公司员工的反馈,发现企业内部控制具体操作的问题,使得文章更具有说服力。根据调查问卷的统计结果,总结AC乳业有限公司的内部控制操作中遇到的具体问题。这次访问的对象主要是员工,员工更容易发现问题,对实际操作中的内部控制缺陷更加了解。然后得出结论,以AC乳业有限公司内部控制体系构建作为案例,理顺思路,明确目标,从企业特征分析、战略定位、风险点与控制点的分析出发,结合实际进一步探讨了内部控制的建设和实施,并在实施过程中不断地完善与修正,建立保障AC乳业有限公司内部控制体系顺利实施的措施。在本文中,我们希望探索一种有效的基于AC乳业有限公司内部控制系统,希望可以帮助AC乳业有限公司改善其管理功能,让企业利益最大化,从而更好的实现其社会价值。也期待能对其他类似公司提高他们的管理水平,发挥一定的借鉴作用。
[Abstract]:In the complex and severe economic environment, there are a series of internal control problems such as lack of supervision mechanism, lack of risk control consciousness, imperfect risk control system, imperfect corporate governance structure and so on. If we want to become an international leader and make the enterprise bigger and stronger, we must find the right direction and determine the center of gravity of the enterprise. Therefore, it is very important and necessary to strengthen the construction of internal control. Strengthening the internal control system of enterprises is an important way to promote the establishment and improvement of modern enterprise system. The establishment of a sound and effective internal control system has become the first issue facing Chinese enterprises. In the changeable competitive environment, enterprises should first establish a set of feasible internal control system and management system. Then in order to increase market share, and then according to market competition and changes. The research direction of this paper is the importance of enterprise development as a starting point. The development process of internal control management is studied, and the five elements of internal control are analyzed. It shows that internal control is not a simple enterprise rules and regulations, is a set of production and management activities as one of the factors. Therefore, this paper through a questionnaire survey, to investigate the corresponding internal control design problems. Through collecting the feedback from the employees of AC Dairy Co., Ltd., the author finds out the problem of the specific operation of the internal control of the enterprise, which makes the article more persuasive.According to the statistical results of the questionnaire. Summarize the specific problems encountered in the internal control operation of AC Dairy Co., Ltd. This visit is aimed at the employees, who are more likely to find the problems. To the actual operation of the internal control defects more understanding. Then come to the conclusion that AC Dairy Co., Ltd. internal control system as a case, straighten out ideas, clear objectives, from the characteristics of the enterprise analysis, strategic positioning. Based on the analysis of the risk point and the control point, the construction and implementation of the internal control are further discussed in combination with the practice, and the internal control is constantly improved and revised in the process of implementation. In this paper, we hope to explore an effective internal control system based on AC Dairy Co., Ltd. Hope to help AC Dairy Co., Ltd. to improve its management function, maximize the benefits of enterprises, and thus better realize its social value. Also look forward to other similar companies to improve their management level. Play a certain reference role.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.82

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