ZCLA公司内部控制评价与优化研究

发布时间：2018-06-15 03:22

本文选题：内部控制评价 + 模糊综合评价法　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：内部控制,从管理手段的本质上看,是促进组织实现目标的一个自我管理系统。它需要持续优化以适应企业规模、行业特点以及外部环境的变化才能更好的为管理者服务。在萨班斯404法案出台后,内部控制领域研究者们发现,内部控制评价作为内部控制系统中的关键环节对完善内部控制起着重要的作用。2008年开始中储粮以COSO的内部控制框架为基础结合企业原有的规章制度建立了内部控制。但2013年以来,中储粮的一系列恶性事件曝光后,国资委在审计中发现了中储粮的基层单位管理仍然混乱,内部控制还不完善。因此,国资委要求中储粮各级单位要定期进行内部控制自我评价以查找自身的内部控制缺陷并不断完善内部控制。本文首先,在相关理论研究的基础上,对ZCLA公司概况和内部控制现状进行了系统阐述。接着,以最新的《企业内部控制评价指引》为指导,结合了企业关键的轮换业务以及仓储保管业务特点构建了内部控制指标体系并采用多层模糊综合评价模型对内部控制指标进行权重设定和评价打分,发现内部控制在外包仓库监管、轮换业务操作流程、风险识别和应对、信息系统安全、客户档案、全面预算管理等方面存在一定缺陷。最后,根据评价结果提出了优化建议,如提高粮食租仓收储的管理和业务能力;轮换出入库环节流程优化;建立风险数据库和灵活应对风险;完善客户档案原始资料并进行动态管理;完善预算指标优化流程和预算执行激励机制;增加信息安全指标以及利用信息技术进行内部控制评价等优化建议。本文运用多层模糊综合评价模型对粮食仓储企业ZCLA公司进行内部控制评价。通过对ZCLA公司内部控制评价结果的分析和优化,以期对同行业内部控制体系的完善提供参考,并为其他企业的内部控制自我评价实践提供经验指导。
[Abstract]:Internal control, in essence, is a self-management system that promotes an organization to achieve its goals. It needs continuous optimization to adapt to the changes of enterprise size, industry characteristics and external environment to better serve managers. After Sarbanes 404 was enacted, researchers in the field of internal control found that The evaluation of internal control plays an important role in perfecting internal control as a key link in the internal control system. Since 2008, the internal control of grain storage in China has been established on the basis of COSO's internal control framework combined with the original rules and regulations of the enterprise. But since 2013, after a series of vicious events of grain storage in China came to light, SASAC has found that the basic unit management of grain storage in China is still chaotic and the internal control is not perfect. Therefore, SASAC requires all levels of grain storage units to carry out periodic internal control self-evaluation to find out their own internal control defects and constantly improve internal control. First of all, on the basis of relevant theoretical research, ZCLA Company's general situation and internal control status are systematically expounded. Then, guided by the latest guidelines on the Evaluation of Internal Control in Enterprises, The index system of internal control is constructed by combining the key business of enterprise rotation and the characteristics of storage and keeping business, and the weight of internal control index is set up and evaluated by multi-layer fuzzy comprehensive evaluation model. It is found that internal control has some defects in outsourcing warehouse supervision, rotating business operation process, risk identification and response, information system security, customer files, total budget management, and so on. Finally, according to the evaluation results, the paper puts forward some optimization suggestions, such as improving the management and business ability of the grain rental warehouse, optimizing the process of rotating out and entering the warehouse, establishing the risk database and flexibly dealing with the risk. Improve the original data of customer files and dynamic management; improve the budget indicators optimization process and budget implementation incentive mechanism; increase information security indicators and use information technology for internal control evaluation and other optimization suggestions. In this paper, the multi-layer fuzzy comprehensive evaluation model is used to evaluate the internal control of grain storage company ZCLA. Through the analysis and optimization of the internal control evaluation results of ZCLA Company, this paper hopes to provide a reference for the improvement of the internal control system in the same industry, and to provide experience guidance for the practice of self-evaluation of internal control in other enterprises.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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