B公司内部控制评价体系研究

发布时间：2018-04-21 23:22

本文选题：B公司 + 内部控制评价　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：近年来内部控制是国内外学者研究的热点问题,经过多年发展内部控制及其评价已发展成为兼顾审计和管理领域的学科。本文研究侧重于内部控制评价在企业经营管理领域中的应用。选择B公司作为研究对象,通过构建模糊综合评价体系,运用模糊综合分析和矩阵向量分析相结合,对B公司内部控制进行整体评价,找出B公司内部控制现存制度存在的问题,并提出改进建议。第三章介绍了B公司内部控制建设发展历程,并从内部控制五要素角度对B公司内部控制现状进行分析。为了对B公司目前的内部控制水平作出整体客观评价,本文在第四章构建了模糊综合评价模型。通过分析B公司的财务风险体系、运营风险体系和合法合规风险体系,准确找到B公司面临的风险点,并将这些风险点纳入综合评价体系。以内部控制五要素和内部控制目标为理论依据,利用调查问卷、专家打分和公司对外披露的财务报告获得评价B公司财务报告可靠性、经营效率与效果和法律法规遵守程度的相关数据,运用模糊综合分析和矩阵向量分析相结合,得到最终整体评价结果,即B公司目前内部控制处于基本正常状态,可进一步提升到控制较好的状态。根据综合评价过程和结果,有针对性地提出动员全体员工参与到内部控制过程中去,提高员工的综合素质,建立完善的信息系统,加强内部控制信息的披露等建议,旨在进一步提升B公司内部控制水平。B公司的内部控制从无效到有效,从反面教材到成功案例,其中的过程漫长而艰辛。其他公司应避免B公司内部控制无效暴露出来的问题,借鉴B公司取得成效的改进措施。企业的内部控制评价可为改善内部控制制度、提升管理水平提供可靠依据。对于有效的内部控制而言,健全的制度是前提,有效的执行是关键。企业要提高内部控制水平,首先应建立健全内部控制制度,使企业的重点业务与高风险事项都在制度下进行。其次,内部控制是一个自上而下的管理过程,管理者和各级员工都应明确自身职责,共同致力于提高企业的内控水平。因此,企业的内部控制评价应从制度的设计和执行两方面进行,管理者应根据评价过程和结果制定改进措施,实现提高企业内部控制有效性的目标。
[Abstract]:In recent years, internal control has become a hot topic for scholars at home and abroad. After many years' development of internal control and its evaluation, it has developed into a discipline that takes into account the field of audit and management. This paper focuses on the application of internal control evaluation in the field of enterprise management. Select B company as the research object, through the construction of fuzzy comprehensive evaluation system, using the combination of fuzzy comprehensive analysis and matrix vector analysis, the internal control of B company is evaluated as a whole. To find out the existing system of B company internal control problems, and put forward suggestions for improvement. The third chapter introduces the development course of B Company's internal control construction, and analyzes the present situation of B company's internal control from the angle of five elements of internal control. In order to evaluate the internal control level of Company B, this paper constructs a fuzzy comprehensive evaluation model in the fourth chapter. By analyzing the financial risk system, operational risk system and legal compliance risk system of company B, the risk points faced by company B are accurately found, and these risk points are incorporated into the comprehensive evaluation system. Based on the five elements of internal control and the objective of internal control, the reliability of B company's financial report is evaluated by using the questionnaire, experts' scores and the financial report disclosed by the company. The related data of management efficiency and effect and the degree of compliance with laws and regulations are combined with fuzzy comprehensive analysis and matrix vector analysis to obtain the final overall evaluation result, that is, the internal control of company B is in a basic normal state at present. Can be further promoted to a better state of control. According to the comprehensive evaluation process and results, the paper puts forward some suggestions such as mobilizing all the staff to participate in the internal control process, improving the comprehensive quality of the staff, establishing a perfect information system, and strengthening the disclosure of the internal control information. The purpose is to further improve the level of internal control in Company B. the process of internal control in B Company is long and arduous, from ineffective to effective, from negative teaching materials to successful cases. Other companies should avoid the problems of ineffective internal control in Company B, and learn from the effective improvement measures of Company B. The evaluation of internal control can provide reliable basis for improving internal control system and improving management level. For effective internal control, sound system is the prerequisite and effective implementation is the key. In order to improve the level of internal control, enterprises should first establish and perfect the internal control system so that the key business and high risk matters of the enterprise can be carried out under the system. Secondly, internal control is a top-down management process, managers and employees at all levels should clarify their own responsibilities, and work together to improve the level of internal control of enterprises. Therefore, the evaluation of internal control of enterprises should be carried out from the two aspects of system design and execution, and managers should formulate improvement measures according to the evaluation process and results to achieve the goal of improving the effectiveness of internal control of enterprises.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

【相似文献】