三维公司内部控制体系优化研究
发布时间：2018-07-25 16:46
【摘要】：自国家五部委联合发布《内部控制基本规范》 及相关指导意见后,山西省国资委员会也开始加强对省内大型国有企业进行必要的风险控制及具体实施措施,这就要求企业完善内部控制体系,并保护他们免遭侵害,由此达到提高国有资产的经济效益和保护国有资产安全的目的。三维公司作为大型国有化工企业,虽然其在2011年已建立相关内部控制制度,但由于外来因素和内部潜在风险的影响,仍然存在许多缺陷与不足,有待进一步加强和完善。文章首先介绍了内部控制体系研究的背景、意义、目标和方法,同时以山西三维公司为研究对象,通过调查问卷和深度访谈的方法对三维公司内部控制体系及其五个要素进行实地调查及研究分析,在现有较为完善的制度上总结梳理三维公司的内部控制问题,得出:三维公司内部控制环境不理想、风险防范机制不健全、缺乏有效的资产管理控制、采购环节控制薄弱、信息化程度低及缺乏完善的内部监督控制体系等。最后,针对上述问题,通过完善内部控制环境、健全风险评估体系、建立良好的控制活动、规范信息与沟通系统及加强监督控制体系等方法对三维公司现有的内部控制体系进行优化,并结合目前的千克,提出了三维公司优化设计的具体实施方案和保障措施。通过以上研究分析,可保证山西三维公司内部控制体系的有效进行,为公司的高效发展奠定基础,同时也为我国企业,尤其是化工企业内控措施的完善提供借鉴。
[Abstract]:Since the five ministries and commissions jointly issued the basic norms for Internal Control and related guidance, the Shanxi Provincial State assets Committee has also begun to strengthen the necessary risk control and specific implementation measures for large state-owned enterprises in the province. This requires enterprises to improve the internal control system and protect them from encroachment, so as to improve the economic benefits of state-owned assets and protect the safety of state-owned assets. As a large state-owned chemical enterprise, Three-dimensional Company has established relevant internal control system in 2011, but due to the influence of external factors and internal potential risks, there are still many defects and deficiencies, which need to be further strengthened and improved. This paper first introduces the background, significance, objectives and methods of the research on the internal control system, and takes Shanxi Three-dimensional Company as the research object. Through the methods of questionnaire and in-depth interview, the paper makes a field investigation and analysis of the internal control system and its five elements of the three-dimensional company, and summarizes and combs the internal control problems of the three-dimensional company on the existing perfect system. It is concluded that the internal control environment of 3D company is not ideal, the risk prevention mechanism is not perfect, the effective asset management control is lacking, the control of purchasing link is weak, the degree of information is low and the internal supervision and control system is not perfect and so on. Finally, aiming at the above problems, through perfecting the internal control environment, perfecting the risk assessment system, establishing good control activities, Standardization of information and communication system and strengthening of supervision and control system are used to optimize the existing internal control system of 3D company. Combined with the current kilogram, the concrete implementation scheme and safeguard measures of 3D company's optimization design are put forward. Through the above research and analysis, it can ensure the effective implementation of the internal control system of Shanxi Three-dimensional Company, lay the foundation for the company's efficient development, and also provide a reference for the improvement of the internal control measures of our country's enterprises, especially the chemical enterprises.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.7
本文编号：2144432
[Abstract]:Since the five ministries and commissions jointly issued the basic norms for Internal Control and related guidance, the Shanxi Provincial State assets Committee has also begun to strengthen the necessary risk control and specific implementation measures for large state-owned enterprises in the province. This requires enterprises to improve the internal control system and protect them from encroachment, so as to improve the economic benefits of state-owned assets and protect the safety of state-owned assets. As a large state-owned chemical enterprise, Three-dimensional Company has established relevant internal control system in 2011, but due to the influence of external factors and internal potential risks, there are still many defects and deficiencies, which need to be further strengthened and improved. This paper first introduces the background, significance, objectives and methods of the research on the internal control system, and takes Shanxi Three-dimensional Company as the research object. Through the methods of questionnaire and in-depth interview, the paper makes a field investigation and analysis of the internal control system and its five elements of the three-dimensional company, and summarizes and combs the internal control problems of the three-dimensional company on the existing perfect system. It is concluded that the internal control environment of 3D company is not ideal, the risk prevention mechanism is not perfect, the effective asset management control is lacking, the control of purchasing link is weak, the degree of information is low and the internal supervision and control system is not perfect and so on. Finally, aiming at the above problems, through perfecting the internal control environment, perfecting the risk assessment system, establishing good control activities, Standardization of information and communication system and strengthening of supervision and control system are used to optimize the existing internal control system of 3D company. Combined with the current kilogram, the concrete implementation scheme and safeguard measures of 3D company's optimization design are put forward. Through the above research and analysis, it can ensure the effective implementation of the internal control system of Shanxi Three-dimensional Company, lay the foundation for the company's efficient development, and also provide a reference for the improvement of the internal control measures of our country's enterprises, especially the chemical enterprises.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.7
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