SWS造船公司内部控制体系研究

发布时间：2018-12-16 07:11

【摘要】：随着经济全球化的发展,企业之间的竞争越来越剧烈,内部控制对于企业防控风险、提高竞争力和提升经济效益有重要的作用,国内外企业纷纷建立内部控制体系,以促进企业持续健康快速的发展。与此同时,国内外对内部控制理论的研究也不断深入,为企业进行内控体系建设提供了充分的理论和实践的借鉴。近年来,世界经济的缓慢发展给航运业带来了重创,我国船舶行业也受到了巨大冲击,船舶企业间的竞争前所未有的激烈,有效防控风险、增强竞争力和提高经济效益成为所有船舶企业面临的重大问题。本文选取对SWS造船公司内部控制体系进行研究,旨在系统梳理内部控制理论及相关研究成果、深入调研公司内部控制体系建设现状的基础上,全面分析其中存在的问题和原因,并依照内部控制体系建设目标、原则,有针对性地提出SWS造船公司内部控制体系的优化方案。本文从内部控制整体框架五要素分析了SWS造船公司存在的问题,发现公司控制环境基础薄弱、风险评估机制不健全、控制活动开展不力、信息与沟通不够及时全面以及监督机制整体缺失,主要原因是没有引入先进的内部控制理念、缺乏全面风险管理意识、内部控制人员业务水平整体不高和内部控制体系不完善。本文提出了SWS造船公司内部控制体系的优化措施:全面改善控制环境、建立完善的风险评估体系、加强控制活动的过程管理、建立联通公司内外的信息管理系统和建立内部监督长效机制,希望对SWS造船公司以及其他船舶企业构建和优化内部控制体系提供借鉴。
[Abstract]:With the development of economic globalization, the competition between enterprises is becoming more and more intense. Internal control plays an important role in preventing and controlling risks, improving competitiveness and enhancing economic benefits. Enterprises at home and abroad have established internal control systems. In order to promote the sustained, healthy and rapid development of enterprises. At the same time, the domestic and foreign research on the theory of internal control is also deepening, which provides a full theoretical and practical reference for the construction of internal control system. In recent years, the slow development of the world economy has brought heavy damage to the shipping industry, and the shipping industry of our country has also suffered a huge impact. The competition among the shipping enterprises is unprecedented fierce, effective prevention and control risks, Enhancing competitiveness and improving economic efficiency are the major problems faced by all shipbuilding enterprises. This paper studies the internal control system of SWS Shipbuilding Company in order to systematically comb the theory of internal control and related research results, deeply investigate the current situation of the construction of the internal control system of the company, and analyze the existing problems and reasons. According to the construction goal and principle of internal control system, the optimization scheme of internal control system of SWS shipbuilding company is put forward. This paper analyzes the problems existing in SWS Shipbuilding Company from the five elements of the overall framework of internal control. It is found that the control environment is weak, the risk assessment mechanism is not perfect, and the control activities are not carried out well. The main reasons are the lack of advanced internal control concept, the lack of comprehensive risk management consciousness, the low professional level of internal control personnel and the imperfect internal control system. This paper puts forward the optimization measures of the internal control system of SWS Shipbuilding Company: improving the control environment comprehensively, establishing a perfect risk assessment system, and strengthening the process management of the control activities. It is hoped that the establishment of information management system inside and outside Unicom and the long-term mechanism of internal supervision can be used as a reference for SWS shipbuilding company and other shipbuilding enterprises to construct and optimize internal control system.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.474;F406.7

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