A水利工程公司内部控制研究

发布时间：2018-06-19 15:34

本文选题：水电工程企业 + 内部控制　；参考：《昆明理工大学》2017年硕士论文

【摘要】：近年来,伴随着全球经济一体化进程不断加快和随着国家“走出去”战略的实施,水利工程公司积极响应国家的号召,在保证国内市场稳定的情况下,迅速扩展国外市场,目前主要分布于亚洲、非洲和南美洲的众多国家,业务领域已经涵盖公路、市政、铁路、机场、高架桥、水利水电等项目,从单纯的低端市场向中高端市场开拓。但是国际经济形势风云变幻,金融经济危机影响还持续存在,全球经济增长速度开始放缓,承包的工程也将会面临更多的考验,面对日益激烈的工程承包市场,如何应对挑战,抓住机遇,做强做优工程项目,在各发展中国家各项管理制度日趋完善的今天,公司的内部控制工作特别重要。内控管理不仅给企业增加竞争优势,而且能够帮助企业实现战略目标。通过内部控制管理,提高企业竞争力,形成企业的战略价值,使企业拥有战胜对手的优势,为企业创造更多的价值。本文在阐述内部控制的基本理论基础上,主要研究了 A水利工程公司的基本情况与内部控制现状、目前在内部控制上存在的风险点及问题,并运用整体框架的内部控制设计的方法,以事实为依据,通过A公司的实际案例,把公司发生的各种问题汇总归类,寻找解决办法。通过文献资料分析、案例研究等方法综合分析了A公司的内部控制,通过对A公司在目标实现过程中的风险辨识与评估,查找公司面临的重大和重要风险,从风险管理视角确定企业内部控制的核心流程及关键控制点,通过制度文本规范控制活动行为,以考核手段强化内控执行效果,并通过IT技术实现对内控执行与评价的固化,从而实现A公司对内控的可控化管理,最后提出了完善和加强企业内部控制的对策。本论文理论结合实际,既绍了内部控制的有关理论,又突出了A公司内控体系的运作模式和未来规划,总体上本论文对A公司具有一定的指导性,有利于A公司内控体系建设,对公司规范、稳健、高效发展具有重要意义,是实现水电梦的必由之路。
[Abstract]:In recent years, with the acceleration of the process of global economic integration and the implementation of the country's "going out" strategy, water conservancy engineering companies have responded positively to the call of the country and, under the condition of ensuring the stability of the domestic market, have rapidly expanded the foreign markets. At present, it is mainly distributed in many countries in Asia, Africa and South America. The business field already covers highway, municipal, railway, airport, viaduct, water conservancy and hydropower projects, developing from the simple low end market to the middle and high end market. However, the international economic situation is changing, the impact of the financial and economic crisis continues to exist, the global economic growth rate is beginning to slow down, and the contracted projects will also face more tests. In the face of the increasingly fierce project contracting market, how to cope with the challenge? It is very important to seize the opportunity and make the project better and better. Today, the internal control of the company is very important when the management system in the developing countries is becoming more and more perfect. Internal control management not only increases the competitive advantage, but also helps the enterprise to achieve its strategic goal. Through internal control management to improve the competitiveness of enterprises, form the strategic value of enterprises, so that enterprises have the advantage of defeating their rivals, and create more value for enterprises. On the basis of expounding the basic theory of internal control, this paper mainly studies the basic situation and the present situation of internal control in A hydraulic engineering company, the risk points and problems existing in the internal control at present. Using the method of internal control design of the whole frame, based on the facts, through the actual cases of company A, the various problems occurred in the company are summarized and classified, and the solutions are found. Through literature analysis, case study and other methods, this paper comprehensively analyzes the internal control of company A, and finds out the major and important risks faced by the company through the identification and evaluation of the risk in the process of realizing the goal of the company. From the perspective of risk management, the core process and key control points of internal control of enterprises are determined, and the behavior of internal control is regulated by system text, and the effect of internal control execution is strengthened by means of examination, and the solidification of execution and evaluation of internal control is realized by means of IT technology. In order to realize the controllable management of internal control in company A, the countermeasures of perfecting and strengthening the internal control of the enterprise are put forward in the end. Combining theory with practice, this paper not only introduces the relevant theories of internal control, but also highlights the operating mode and future planning of A company's internal control system. In general, this paper has certain guidance to A company, which is beneficial to the construction of A company's internal control system. It is of great significance to the standardization, stability and efficient development of the company and is the only way to realize the dream of hydropower.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.91;F406.7

【参考文献】