LD食品公司内部控制优化研究

发布时间：2018-05-12 20:37

本文选题：内部控制 + 控制活动　；参考：《山东农业大学》2017年硕士论文

【摘要】：内部控制是公司进行有效经营管理的关键组成部分,在公司的经营管理操作中发挥着重要作用,健全有效的内部控制制度能够提高公司防范和应对各种风险的能力,提高公司经营管理的效率和效果。随着国家经济的快速发展以及社会市场竞争的加剧,对于我国各公司来说,建立完善的内部控制体系的需求越来越迫切。为了加强对我国企业的内部控制活动的严格规范,2008年我国财政部、审计署等五部委联合发布了《企业内部控制基本规范》,为了确保我国企业内部控制规范体系的顺利实施,财政部等五部委做出规定,要求自2011年1月1日起,首批开始执行我国企业内部控制规范体系的便是那些在我国境内和境外同时上市的公司,自2012年逐步扩大至在上海交易所、深圳交易所主板上市的公司全面执行,同时也鼓励非上市的大中型企业执行。在经济发展水平不断提高的前提下,各大企业的经营规模和业务也都有所扩大,企业要想实现可持续的发展目标,就必须加强内部控制的管理工作。内部控制对企业的经营管理有着重要的作用:规范企业的经营业务,提高企业防范各种风险的效率;提升企业自身会计信息的正确性和可靠性;保护企业资产的安全和完整性。内部控制在企业的经营管理过程中有着重要的作用,已成为必不可少的重要组成部分。内部控制体系重在建设,但关键在于执行。历经多年的发展,大多企业都建立了内部控制制度,但从各种频发的较大经济案件来看,企业往往都会在一定程度上在企业内部设置内部控制相关的规章制度和程序,但通常却没有对制定的内部控制规章制度和程序贯彻良好的执行力,导致企业内部控制制度形同虚设而形成一系列控制漏洞。因此企业在建立企业内部有效的内部控制体系时,在内部控制制度建立完善的同时应该更加注重内部控制的执行力,企业只有将内部控制的执行力贯彻到位,才能更好的确保内部控制有效并持续的运行,才能更好的达到企业内部控制的规范管理,进而预防和防范各种可能面临的风险。本文采用案例分析的方法,以LD食品公司作为本文进行案例调查的对象,在内部控制法制建设历程以及内部控制相关理论的基础上,从内部控制五要素的层面对LD食品公司的内部控制现状及其存在的问题进行了详细的研究分析,并针对内部控制存在的问题进行了原因分析,同时对LD食品公司的内部控制优化建设提出了针对性的建议,有助于该公司进一步完善内部控制体系,使公司能够更好的发展壮大。
[Abstract]:The internal control is the key part of the effective management of the company, and plays an important role in the operation of the company. A sound and effective internal control system can improve the ability of the company to prevent and deal with various risks. Improve the efficiency and effectiveness of the management of the company. With the rapid development of national economy and the aggravation of social market competition, it is more and more urgent to establish a perfect internal control system for Chinese companies. In order to strengthen the strict regulation of the internal control activities of Chinese enterprises, in 2008, five ministries and commissions, such as the Ministry of Finance and the Audit Office, jointly issued the basic norms for the Internal Control of Enterprises, in order to ensure the smooth implementation of the internal control standard system of enterprises in our country. Five ministries and commissions, including the Ministry of Finance, have stipulated that from January 1, 2011, the first batch of companies that begin to implement the internal control standard system of Chinese enterprises are those companies that are listed both inside and outside our country. Since 2012, they have been gradually expanded to the Shanghai Stock Exchange. Shenzhen Stock Exchange main board listed companies to fully implement, but also encourage non-listed large and medium-sized enterprises to implement. Under the premise of improving the level of economic development, the business scale and business of each big enterprise are also expanded. If enterprises want to achieve the goal of sustainable development, they must strengthen the management of internal control. Internal control plays an important role in the management of enterprises: standardizing the business of enterprises, improving the efficiency of preventing various risks; improving the correctness and reliability of accounting information of enterprises; and protecting the safety and integrity of enterprise assets. Internal control plays an important role in the process of enterprise management and has become an essential part. Internal control system focuses on construction, but the key lies in implementation. After years of development, most enterprises have established internal control systems. However, from the point of view of various frequent and larger economic cases, enterprises often set up rules and procedures related to internal control to a certain extent. However, it usually does not carry out the good execution of the internal control rules and procedures, which leads to a series of loopholes in the internal control system. Therefore, when an enterprise establishes an effective internal control system, it should pay more attention to the executive power of internal control while establishing and perfecting the internal control system. In order to ensure the effective and continuous operation of internal control, to achieve the standard management of enterprise internal control, and then to prevent and prevent all kinds of possible risks. This paper adopts the method of case analysis, taking LD food company as the object of case investigation in this paper, on the basis of the course of legal construction of internal control and the relevant theory of internal control. Based on the five elements of internal control, this paper makes a detailed research and analysis on the current situation of LD food company's internal control and its existing problems, and analyzes the reasons for the problems existing in the internal control. At the same time, some suggestions are put forward to optimize the internal control of LD Foods Company, which will help the company to further improve the internal control system and enable the company to better develop and strengthen.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.82

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