AS公司内部控制优化研究

发布时间：2019-05-07 20:53

【摘要】：随着国内外各种企业经营失败的案例不断涌现,企业管理者逐渐意识到内部控制是影响企业健康持续发展的重要因素。为了应对实务中企业内部控制出现的各种问题,国内外理论界相继出台了《企业风险管理一整体框架》、《企业内部控制基本规范》及其配套指引等内部控制相关制度规范。这些制度规范起初只受到外部审计关注,后来由于企业为实现经营目标的自发需要而促使内部控制走向主动发展阶段。因此,生物制药行业为实现其持续健康经营的战略目标应当重视内部控制体系建设,健全的内部控制制度不仅是管理者进行内部控制体系自我评价的基础,也对企业内部控制体系改善起到规范的指导作用。AS公司作为一家大型生物制药公司,为响应五部委的号召在2011年开始实施内部控制规范体系的建设。本文基于对国内外内部控制相关理论基础和问卷调查对AS公司内部控制体系的执行效果进行评价,在评价过程中运用文献研究、模糊层次分析和实地调研的方法进行研究。笔者以内部控制五大要素为辅,以业务流程内部控制体系为核心,梳理了该公司重点业务流程。研究内容共分为七个部分,第一部分是绪论,主要介绍了文章的选题背景和意义。第二部是对国内外内部控制相关理论的研究。第三部分是对AS公司内部控制的现状分析,运用模糊综合评价法和实地调查对内部控制体系进行综合评价并识别出五大要素层面和重要业务流程层面的问题。第四部分是对内部控制薄弱环节进行原因分析。第五部分是针对AS制定的内部控制优化方案,对以上内部控制薄弱环节提出结构要素层面和重要业务流程层面的优化建议。第六部分提出了优化方案的保障措施。第七部分是结论与展望,笔者通过调查研究得出的结论为AS公司内部控制体系建设整体有效,但仍存在内部控制薄弱之处。然后对AS公司内部控制体系结构要素层面和重要业务流程层面提出针对性的优化方案,希望能为我国同类企业的内部控制建设提供进一步的借鉴和思考。
[Abstract]:With the continuous emergence of various cases of business failure at home and abroad, managers gradually realize that internal control is an important factor affecting the healthy and sustainable development of enterprises. In order to deal with various problems of enterprise internal control in practice, the domestic and foreign theorists have successively issued the internal control related system norms, such as "Enterprise risk Management-overall Framework", "Enterprise Internal Control basic Standard" and its supporting guidelines. These institutional norms were paid attention to by the external audit at first, but then the internal control was promoted to the active development stage because of the spontaneous need of the enterprises to achieve the business objectives. Therefore, the biopharmaceutical industry should pay attention to the construction of internal control system in order to realize the strategic goal of its sustainable and healthy operation, and a sound internal control system is not only the basis of self-evaluation of internal control system for managers, As, as a large biopharmaceutical company, began to implement the internal control system in 2011 in response to the call of the five ministries. Based on the theoretical basis of internal control at home and abroad and questionnaire investigation, this paper evaluates the executive effect of internal control system of AS Company, and uses the methods of literature research, fuzzy analytic hierarchy process and on-the-spot investigation in the process of evaluation. The author combs the key business process of the company with the internal control system as the core and the internal control system of the business process as the core. The research content is divided into seven parts, the first part is the introduction, mainly introduces the background and significance of the article. The second part is the research of internal control theory at home and abroad. The third part is the analysis of the current situation of internal control in AS Company. The fuzzy comprehensive evaluation method and field investigation are used to evaluate the internal control system and identify the problems of five elements and important business processes. The fourth part is to analyze the reasons for the weakness of internal control. In the fifth part, according to the optimization scheme of internal control made by AS, the optimization suggestions of structural elements and important business processes are put forward for the weak links of internal control above. In the sixth part, the safeguard measures of the optimization scheme are put forward. The seventh part is the conclusion and prospect. The author draws the conclusion that the construction of AS company's internal control system is effective, but there are still some weaknesses in internal control. Then the paper puts forward a targeted optimization scheme on the elements of internal control architecture and the important business process level of AS Company in the hope of providing further reference and thinking for the construction of internal control of similar enterprises in our country.
【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;F426.72

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