盛华金宇集团固定资产管理内部控制研究

发布时间：2018-05-19 06:02

本文选题：内部控制 + 固定资产　；参考：《吉林大学》2017年硕士论文

【摘要】：公司制企业建立以来,会计学术界和世界各国大型企业和开始广泛关注企业内部控制的理论研究和实践。一些全球知名的大公司都因没有关注及重视自身的内部控制问题而导致财务舞弊和造假丑闻,这不仅严重损害了公司的声誉,而且也伤害到了投资者的根本利益。对于任何一家企业来说,保证企业资产的真实性和完整性都是其开展内部控制工作的重要目标,同时,确保企业财务信息和经营管理信息的及时准确是内部控制的重要意义。企业内部控制是指企业在生产经营过程中,伴随着企业对自身管理的加强和对外部满足社会需要,逐步产生和发展起来的自我监督、自我调整、自我约束的管理体系,这其中汇集了众多的管理理论和实践经验。本片论文的写作思路是:提出问题--分析问题--解决问题。论文从盛华金宇集团固定资产的实际内部控制流程的现状问题着手,先介绍了内部控制的理论基础、企业的背景资料和管理现状,之后根据目前公司在固定资产管理内部控制中出现的若干问题做详细的分析,力求找出其根本原因,最后,结合内部控制相关理论对盛华金宇集团固定资产管理流程和内控制度文件进行完善,并给出解决措施的建议以供公司借鉴参考。文章采用的研究方法主要是实地研究、归纳分析和规范性研究等,目的是使本文学术观点更具有条理性,更加系统化,通过与盛华金宇集团的管理层和相关管理部门及固定资产的管理人员进行沟通和交流,搜集并整理公司内部有关固定资产管理的流程制度和内控文件,了解盛华金宇集团在内部控制工作方面的组织架构,固定资产内部控制的执行现状及当前存在的主要问题,同时结合企业的管理目标和战略方向,提出改进措施建议,完善企业固定资产内部控制制度和方式方法,力求达到科学、合理的研究目的,也期望能够对盛华金宇集团在固定资产内部控制工作方面能够提供有价值的建议。
[Abstract]:Since the establishment of the corporation, the accounting academic circles and the large enterprises around the world have begun to pay more attention to the theory and practice of the internal control of the enterprises. Financial fraud and fraud scandals are caused by the lack of attention and attention to the internal control problems of some world famous companies, which not only seriously damage the reputation of the company, but also hurt the fundamental interests of investors. For any enterprise, to ensure the authenticity and integrity of its assets is an important goal of its internal control work, at the same time, to ensure the timely and accurate financial information and management information is the important significance of internal control. The internal control of an enterprise is a management system of self-supervision, self-adjustment and self-restraint, which comes into being and develops step by step with the strengthening of the enterprise's own management and external meeting the needs of the society in the process of production and operation. This brings together numerous management theories and practical experiences. The writing idea of this paper is to put forward problems-analyze problems-solve problems. This paper begins with the actual internal control process of the fixed assets of Shenghua Jinyu Group, and introduces the theoretical basis of internal control, the background information of the enterprise and the current situation of management. Then according to the current company in the management of fixed assets in the internal control of a number of issues to make a detailed analysis, trying to find out its root causes, finally, Based on the theory of internal control, the paper perfects the fixed assets management process and internal control system documents of Shenghua Jinyu Group, and gives some suggestions for the company to use for reference. The research methods used in this paper are mainly field research, inductive analysis and normative research. The purpose of this paper is to make this academic viewpoint more coherent and systematic. Through communication and communication with the management of Shenghua Jinyu Group and related management departments as well as fixed assets management personnel, collect and collate the internal process system and internal control documents of fixed assets management. To understand the organizational structure of Shenghua Jinyu Group in the internal control work, the implementation status of the internal control of fixed assets and the current main problems, at the same time, combined with the management objectives and strategic direction of the enterprise, put forward suggestions for improvement measures. Improve the internal control system and methods of enterprise fixed assets, strive to achieve scientific and reasonable research purposes, but also expect to be able to provide valuable suggestions for the internal control of fixed assets of Shenghua Jinyu Group.
【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】：F426.471;F406.7

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