HS乳业股份有限公司固定资产内部控制问题探讨

发布时间：2018-06-10 19:16

本文选题：固定资产 + 内部控制　；参考：《江西财经大学》2017年硕士论文

【摘要】：固定资产作为企业资产结构中的一项重要内容,构成企业日常生产运营的基础。固定资产总量随着企业的发展壮大不断增加,随着总量的增大,为保证正常的生产运营,就需要企业不断提高对其的管理和控制的水平。需要企业对固定资产运营现状及其变化情况进行更加准确、及时和完整地反映。企业的经营和发展和固定资产的管理与控制水平息息相关。然而,在现实企业的生成运营的管理中,很多企业,尤其是一些中小企业在固定资产内部控制方面仍有很多欠缺,在包括内部控制的风险评估、控制活动、控制环境、信息沟通和内部监督的五要素及固定资产管理的构建、验收、维护、处置等各环节都存在诸多问题,这些对固定资产内部控制的缺失将严重影响到企业生产经营活动的开展。固定资产内部控制制度建设与实施需要从内部控制五要素出发,在固定资产管理的各个环节将内部控制控制责任落实具体的部门和岗位,尤其需要完善固定资产的预算管理,构建固定资产管理中各环节的审批制度。通过翻阅相关文献,可知国内外学者对企业固定资产内部控制进行了大量研究。本文从固定资产内部控制流程出发,立足于内部控制的五个要素对HS乳业股份有限公司的固定资产内部控制情况进行分析探讨,相信本文的分析探讨,它不但可以丰富固定内部控制理论研究灵越,而且将对企业防范内部资产管理风险,构建和完善固定资产内部控制制度,进而促进企业生产经营的发展和生产运营效率的提高都将具有一定的现实意义。本文选取HS乳业股份有限公司作为问题探讨的对象,在进行了实地调研的基础之上,利用结合调查验证、文献研究与案例结合等研究方法,对HS乳业股份有限公司的固定资产内部控制的各个业务流程进行全方位分析,建立从“公司运营管理现状——问题及原因分析——提出完善公司固定资产内部控制问题的建议”的分析探讨框架。文章共分为六个部分。除第一部分引言和最后一部分的结语外。文章在第二部分的内部控制理论概述章节,梳理了内部控制理论并介绍了内部控制有效性的相关理论,也对固定资产管理内部控制相关理论进行了梳理和界定。第三至第六部分是本文的核心和重点。笔者在实地调研的基础上,在文章第三部分系统性总结了包括组织框架、经营特点在内的HS乳业股份有限公司的基本情况,也对该公司现有固定资产特点进行了概括性总结,最后还分析了HS乳业股份有限公司固定资产内部控制制度的建设与实施情况,为文章后段进行“问题-原因-完善措施”的分析框架奠定了基础。在第四部分,笔者在根据前文对HS乳业股份有限公司的生产经营情况和其固定资产内部控制情况进行了梳理的基础上,系统分析分析发现HS乳业股份有限公司在固定资产内部控制中主要存在以下问题:固定资产构建中存在相关审批控制不规范、投资预算控制不够科学完善、交付验收缺乏相关控制审批过程流于形式,保养维护过程存在重大资产检修计划不合理、重大维修审批程序不严,处置中存在处置程序不合理、报废处置核算控制不完善等问题。HS乳业股份有限公司在固定资产内部控制中之所以出现以上问题是有其内在、本质原因的。主要表现在公司未形成内部控制文化、治理层不重视内控环境建设。公司的人力资源政策也未达到内控控制的需求,风险评估体系缺少可量化的风险评估指标、缺少独立的风险管理机构。未建立规范的固定资产相关控制程序、内部控制活动缺乏技术支持。信息沟通中资讯传递技术落后,影响信息传递效率、资源共享信息平台不完善、未建立有效的信息沟通平台。发现了问题所在,也找出了原因,就需要对症下药,紧紧依靠问题产生的原因提出完善公司固定资产内部控制的建议。文章第六部分针对前文已经分析过的HS乳业股份有限公司固定资产内部控制存在的问题及其原因,提出HS乳业股份有限公司首先应该完善固定资产管理组织架构、强化全体职工内控意识、完善人力资源政策;其次应建立风险管理委员会并制定可量化风险评估指标以加强固定资产风险管理、同时在风险控制中应注意防范风险于未然的原则,建立有效的风险防范措施。最后,文章最后一部分也对规范控制活动、加强固定资产信息化管理和强化固定资产内部控制考核评价制度方面提出了具体的应对之策。
[Abstract]:As an important content of the enterprise's asset structure, fixed assets constitute the basis of the daily production and operation of the enterprise. The total amount of fixed assets is increasing with the development and expansion of the enterprise. With the increase of the total amount, in order to ensure the normal production and operation, the enterprise needs to improve the management and control level of the enterprise constantly. The current situation and changes of production and operation are more accurate, timely and complete. The management and development of enterprises are closely related to the management and control of fixed assets. However, in the management of the production and operation of real enterprises, many enterprises, especially some small and medium enterprises, still have many deficiencies in the internal control of fixed assets. Including the risk assessment of internal control, control activities, control environment, information communication and internal supervision of the five elements and the construction of fixed assets management, acceptance, maintenance, disposal and other links, there are many problems, the lack of internal control of fixed assets will seriously affect the development of enterprise production and management activities. Internal control of fixed assets. The construction and implementation of the system should proceed from the five elements of internal control, implement the specific departments and posts in the various links of the fixed assets management, especially the budget management of the fixed assets, and establish the examination and approval system of the various links in the fixed assets management. Through the review of the relevant documents, the scholars at home and abroad can be known. In this paper, the internal control of fixed assets is studied. Based on the internal control process of fixed assets, the internal control of the fixed assets of the HS dairy industry Limited by Share Ltd is analyzed and discussed based on the five elements of internal control. It is believed that this paper can not only enrich the research on the internal control theory of the fixed assets. It will be of practical significance for enterprises to prevent internal assets management risks, build and improve the internal control system of fixed assets, and then promote the development of enterprise production and operation and improve the efficiency of production and operation. This paper selects the HS dairy industry Limited by Share Ltd as the subject of the problem and conducts field research. On the basis of the research methods combined with investigation and verification, literature research and case study, the various business processes of the internal control of the fixed assets of the HS dairy industry Limited by Share Ltd are analyzed in a comprehensive way, and the problems and reasons for the management of the company's operation and management are set up to improve the internal control of the fixed assets of the company. The article is divided into six parts. In addition to the first part of the introduction and the conclusion of the last part. In the second part of the overview of the internal control theory, the internal control theory is combed and the relevant theories of the internal control effectiveness are introduced, and the related theories of internal control of fixed assets management are also carried out. The third to sixth parts are the core and key point of this article. On the basis of field investigation, the author systematically summarizes the basic situation of the HS dairy Limited by Share Ltd including the organizational framework and management characteristics in the third part of the article, and also summarizes the existing fixed assets characteristics of the company, and finally divides it into a summary. The construction and implementation of the internal control system for the fixed assets of the HS dairy industry Limited by Share Ltd has been analyzed, which lays the foundation for the analysis framework of "problems - cause - perfect measures" in the post section. In the fourth part, the author has made the situation in the production and management of the HS dairy industry and the internal control of its fixed assets according to the previous article. On the basis of combing, the system analysis and analysis found that there are the following problems in the internal control of the fixed assets of the HS dairy industry Limited by Share Ltd: the establishment of fixed assets is not standardized, the investment budget control is not perfect, the delivery and acceptance is lacking in the form of the related control examination and approval process, and the maintenance and maintenance process is stored. The problem of.HS dairy Limited by Share Ltd in the internal control of fixed assets has its inherent and essential reasons. The main reason is that the company has not formed the interior of the company in the internal control of fixed assets. Control culture, the management layer does not attach importance to the internal control environment construction. The human resources policy of the company has not reached the demand of internal control control. The risk assessment system lacks the quantifiable risk assessment index, the lack of independent risk management institutions. The standard fixed assets related control procedures have not been established, and the internal control activities are lack of technical support. Information communication is not available. The information transfer technology is backward, the information transmission efficiency is affected, the resource sharing information platform is not perfect, and the effective information communication platform is not established. The problem is found, and the reason is found out. It is necessary to put forward the suggestion to improve the internal control of the fixed assets of the company. The sixth part of the article aims at the former. The paper has analyzed the existing problems and reasons for the internal control of the fixed assets of the HS dairy industry Limited by Share Ltd. It is proposed that the HS dairy industry should improve the organization structure of the fixed assets management, strengthen the internal control consciousness of all the staff and staff, and improve the human resources policy. Secondly, the risk management committee should be set up and the quantitative risk assessment should be set up. In order to strengthen the risk management of fixed assets, at the same time, we should pay attention to the principle of preventing risk in the risk control and establish effective risk prevention measures. Finally, the last part of the article also puts forward concrete measures for standardizing control activities, strengthening the information management of fixed assets and strengthening the evaluation system of internal control of fixed assets. The way to deal with it.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.82

【参考文献】