DSD公司销售与收款循环内部控制案例研究

发布时间：2018-04-20 18:11

本文选题：内部控制 + DSD公司　；参考：《南京信息工程大学》2017年硕士论文

【摘要】：自2001年美国安然事件后,相继发生了如东芝财务舞弊等一系列跨国公司财务丑闻,内部控制缺失是导致这些丑闻的罪魁祸首。各国政府与社会各界逐渐认识到公司内部控制对企业与经济可持续发展的重要性,陆续出台了一些相关的法规来加强监管,于是内部控制相关领域也成为了社会各界研讨的热门。随着我国资本市场规模跨越式的发展,我国企业的数量或质量都得到很大提升,内部控制在公司经营管理中的地位就日趋显现。内部控制是企业合法经营、信息披露真实性和管理效率的保证,它不仅是企业战略经营和风险管控的重要手段,也是企业实现公司战略的关键。在符合企业实际情况的前提下,健全的公司内部控制体系会提高企业风险管控和公司治理水平,利于经营业绩、企业价值和社会声誉的提升,也是企业合规经营、持续健康的发展的必由之路。销售与收款循环作为企业经营管理的核心与关键,销售与收款循环的内部控制体系的好坏对企业能否实现企业价值最大化目标有着举足轻重的意义。本文将理论分析与DSD公司实际案例相结合,剖析了 DSD公司目前销售和收款循环内部控制方面存在的不足。在销售与收款循环内部控制的理论分析部分,笔者运用控制理论、系统理论、信息理论、风险管理理论和代理理论现有的研究成果,阐述了内部控制理论体系,分析了 DSD公司销售与收款循环内部控制中存在的一系列风险。在案例分析阶段,笔者结合内部控制五要素,对DSD公司销售和收款环节内部控制体系的五个层面的运行情况分别进行了研究和总结,从而归纳出案例公司销售与收款循环的内部控制存在的问题及其具体原因,最后根据案例公司实情提出相应的解决方案和对策,旨在为以DSD公司为例的动力锂电企业建设科学、合理的销售与收款内部控制体系做出积极的贡献。
[Abstract]:Since the Enron incident in 2001, there have been a series of multinational financial scandals such as Toshiba financial fraud. The lack of internal control is the main cause of these scandals. Governments and various sectors of society have come to realize the importance of corporate internal control to the sustainable development of enterprises and economies, and have successively introduced some relevant laws and regulations to strengthen supervision. As a result, the internal control field has also become the hot topic of social research. With the rapid development of capital market in China, the quantity or quality of Chinese enterprises has been greatly improved, and the position of internal control in the management of the company is becoming more and more obvious. Internal control is the guarantee of enterprise legal management, authenticity of information disclosure and management efficiency. It is not only an important means of strategic management and risk control, but also the key to realize corporate strategy. On the premise of meeting the actual conditions of the enterprise, a sound internal control system of the company will improve the level of enterprise risk control and corporate governance, which is conducive to the improvement of business performance, the promotion of enterprise value and social reputation, and the compliance of the enterprise. The only way to sustained and healthy development. The circulation of sales and collection is the core and key of enterprise management. The internal control system of the circulation of sales and collection plays an important role in the realization of the goal of maximizing the enterprise value. This paper combines the theoretical analysis with the actual case of DSD Company, and analyzes the shortcomings of the internal control of the sales and collection cycle of DSD Company at present. In the part of theoretical analysis of internal control in sales and collection cycle, the author expounds the theoretical system of internal control by using the existing research results of control theory, system theory, information theory, risk management theory and agent theory. This paper analyzes a series of risks in the internal control of DSD's sales and collection cycle. In the stage of case analysis, the author studies and summarizes the five levels of internal control system of sales and collection links of DSD Company, combined with the five elements of internal control. The problems in internal control of sales and collection cycle of case companies and their specific reasons are summarized. Finally, according to the actual situation of the case companies, the corresponding solutions and countermeasures are put forward in order to build science for the power lithium electric power enterprises of DSD Company as an example. Reasonable sales and collection internal control system to make a positive contribution.
【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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