基于风险管理的企业固定资产内部控制研究

发布时间：2018-02-08 21:46

本文关键词： 固定资产内部控制风险管理固定资产内部控制体系　出处：《青岛科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来政府大力推进内部控制相关规范,内部控制在企业发展过程中的作用越来越明显,每一个企业都需加强自身的内部控制,以便在日益激烈的市场竞争中争得一席之地。随着市场经济的发展,企业之间竞争日益激烈,面临的风险不断增多,积极引导企业有效应对各种风险成为当务之急。将风险管理理念融入到内部控制体系之中,是企业发展的必经之路。固定资产作为企业资产极为重要的一部分,是企业从事生产经营活动的重要物质基础。但在固定资产的业务流程中,存在许多风险和不确定因素,基于风险管理对固定资产进行内部控制对企业的发展具有重要的意义。在这种背景之下,本文基于风险管理对企业固定资产内部控制进行研究。本文研究的是基于风险管理的企业固定资产内部控制。首先,本文在国内外研究文献的基础上,阐述了固定资产、固定资产内部控制和风险管理理论,其次,通过调查分析发现,企业内部控制及固定资产内部控制虽然取得了较好的成绩,但还存在缺乏良好的内部控制环境、与风险管理脱节、信息沟通不畅、缺乏有效的监督问题,在固定资产关键业务控制中,缺乏固定资产投资预算、缺乏健全的固定资产验收机制、日常管理混乱、盘点流于形式、处置存在任意性。再次,本文在阐述构建基于风险管理的企业固定资产内部控制体系的目标、原则和框架的基础上,具体构建了包括固定资产内部环境控制、固定资产业务内部控制、信息与沟通控制及监督与评价控制的基于风险管理的企业固定资产内部控制体系,并根据固定资产业务内部控制关键控制点,选取了固定资产投资预算、取得与验收、日常管理、清查盘点和处置5个一级指标及相应的21个二级指标,运用层次分析法和模糊综合评价法,建立了固定资产业务内部控制有效性评价模型,并以W公司为例对该模型进行了应用研究,根据评价结果的分析,提出了改进W公司固定资产业务内部控制的建议。
[Abstract]:In recent years, the government has vigorously promoted the relevant norms of internal control, and the role of internal control in the process of enterprise development is becoming more and more obvious. Each enterprise needs to strengthen its own internal control. In order to win a place in the increasingly fierce market competition. With the development of the market economy, the competition among enterprises is becoming increasingly fierce and the risks are increasing. It is urgent to actively guide enterprises to deal with all kinds of risks effectively. It is the only way for enterprises to integrate risk management concept into internal control system. Fixed assets as an extremely important part of enterprise assets, Is an important material basis for an enterprise to engage in production and business operations. However, in the business process of fixed assets, there are many risks and uncertainties, Internal control of fixed assets based on risk management is of great significance to the development of enterprises. This paper studies the internal control of enterprise fixed assets based on risk management. This paper studies the internal control of enterprise fixed assets based on risk management. The theory of internal control and risk management of fixed assets. Secondly, through investigation and analysis, it is found that although internal control and internal control of fixed assets have achieved good results, there is still a lack of good internal control environment. Out of touch with risk management, poor communication of information, lack of effective supervision, lack of fixed asset investment budget, lack of sound fixed asset acceptance mechanism, confusion in daily management, and inventory as mere formality in the control of the key business of fixed assets, Thirdly, on the basis of expounding the objectives, principles and framework of constructing the internal control system of fixed assets based on risk management, this paper concretely constructs the internal environmental control of fixed assets. The internal control system of enterprise fixed assets based on risk management, including internal control of fixed assets, information and communication control, supervision and evaluation control, and according to the key control points of fixed assets business internal control, The investment budget of fixed assets, acquisition and acceptance, daily management, inventory and disposal of 5 primary indexes and 21 corresponding secondary indexes are selected, and the analytic hierarchy process (AHP) and fuzzy comprehensive evaluation method are used. The evaluation model of internal control effectiveness of fixed assets business is established, and the application of this model is studied by taking W Company as an example. Based on the analysis of the evaluation results, suggestions for improving the internal control of fixed assets business in W Company are put forward.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

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