SC公司内部控制环境问题研究

发布时间：2018-06-15 12:39

本文选题：内部控制 + 内部控制环境　；参考：《辽宁大学》2017年硕士论文

【摘要】：内部控制是现代企业管理的重要内容,内部控制是企业自我调节和自行制约的内在机制。健全有效的内部控制制度有助于企业战略目标的实现,能够提高经营运作效率、保护资产的安全和完整,可以合理保障财务报告及管理信息的真实性与可靠性。内部控制包括五个要素,其中内部环境是整个内部控制的基础,主要研究董事会和管理层对待公司内部控制重要性的态度及采取的行动。内部环境为内部控制的存在和发展提供空间,是内部控制生根发芽的土壤,它的好坏直接决定着其他的控制要素能否真正发挥作用。目前我国很多中小型民营公司对内部控制环境的重要性缺乏足够的认知,使公司在发展中忽略内部控制环境的构建。有的公司虽有内部控制环境各方面的规章制度和手册,但很多只是只言片语,不成体系,而且未把其放在公司的总体高度来考虑。实际上,任何公司想要成功的发展绝对离不开内部控制环境的建设。本文的研究对象是SC公司内部控制环境。本文大致遵循着这样一个思路展开:理论基础探讨—提出问题—分析问题—解决问题,充分贯彻了理论与实践相结合的原则。通过实地走访调研,阅读大量的内部控制和内部控制环境的相关文献,结合SC公司的具体情况,本文先介绍了和SC公司相关的内部控制和内部控制环境的基本理论,然后采用因素分析法对影响SC公司内部控制环境的五个要素包括组织结构、发展战略、人力资源、社会责任、企业文化进行分析。首先介绍SC公司这五个方面的现状,指出其存在的问题,然后分析了其存在这些问题的原因并提出了改善的措施。本文针对SC公司具体情况提出了:保证内部审计独立性,加强战略委员会职能作用,选择合适的激励方式,深化社会责任认识度,高度重视文化建设等改善建议,这对该行业其他企业和我国其他民营上市公司都具有借鉴意义。
[Abstract]:Internal control is an important content of modern enterprise management, and internal control is the internal mechanism of self-regulation and self-restraint. A sound and effective internal control system is conducive to the realization of the strategic objectives of the enterprise, can improve the operational efficiency, protect the security and integrity of assets, and can reasonably guarantee the authenticity and reliability of financial reports and management information. The internal control consists of five elements, in which the internal environment is the basis of the whole internal control. This paper mainly studies the attitude and actions taken by the board of directors and the management towards the importance of the internal control of the company. Internal environment provides space for the existence and development of internal control and is the soil where internal control takes root and germinates. Its quality directly determines whether other control elements can really play a role. At present, many small and medium-sized private companies in China lack sufficient understanding of the importance of internal control environment, which makes companies ignore the construction of internal control environment in their development. Although some companies have internal control environment regulations and manuals, but many are just words, not systematic, and do not put it in the overall height of the company to consider. In fact, any company can not succeed without the construction of internal control environment. The research object of this paper is the internal control environment of SC Company. This paper follows such a train of thought: discussion of theoretical basis, putting forward problem-analyzing problem-solving problem, and fully carrying out the principle of combining theory with practice. Through field study, read a lot of internal control and internal control environment related literature, combined with the specific situation of SC, this paper first introduced the basic theory of internal control and internal control environment related to SC company. Then the paper analyzes the five factors that affect the internal control environment of SC Company including organizational structure, development strategy, human resources, social responsibility and corporate culture. This paper first introduces the present situation of SC Company in five aspects, points out its existing problems, and then analyzes the causes of these problems and puts forward some measures to improve them. According to the specific situation of SC company, this paper puts forward some suggestions: to ensure the independence of internal audit, to strengthen the function of the strategic committee, to select the appropriate incentive mode, to deepen the social responsibility awareness, and to attach great importance to the cultural construction, and so on. This has reference significance to other enterprises in this industry and other private listed companies in our country.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.4

【参考文献】