S建筑公司内部控制体系的构建
发布时间：2018-11-24 15:00
【摘要】：“军中无法,等于自败,企业无规,等于自乱”,这句话很明显的告诉我们规章制度对企业管理的重要性。内部控制是企业经营活动顺利进行的基础,内部控制作为新时代被广泛引起注意的管理制度,已经受到许多企业的重视。健全有效的内部控制被视为是现代企业加强经济管理、提高经济效益、保障财务信息真实可靠、保护资产安全完整、实现企业战略目标的有效手段。 建筑行业作为国民经济的主要组成部分,对经济的发展起到一定的促进作用。2014年3月16日,中共中央、国务院正式公布《国家新型城镇化规划(2014-2020年)》,这一规划使建筑施工企业全面受益的同时也带来行业竞争的不断增大,如何让企业在竞争中健康的生存发展成为建筑施工企业现阶段要考虑的问题。我国建筑行业发展迅速体、市场投资金额巨大,健全有效的管理体系对企业的生存发展起到监督和促进作用,所以建筑施工企业需要建立适合自身发展的管理体系。内部控制体系是企业管理发展到一定阶段的产物,对于企业的经营和监督有着重要的作用。近几年来我国建筑施工企业的内部控制体系自建筑行业发展的过程中被普遍的使用,但是在发展中也显现出了很多的问题。所以,构建一套适合建筑施工企业的内部控制体系对于我国建筑行业的发展具有十分重要的推进意义。 本文作者通过两年的MPAcc课程的学习,秉着理论结合实际,为公司解决实际问题为出发点来进行论文的写作。选取的S建筑公司是当地比较大的企业,但是近几年出现了很多经营管理上的问题,比如产值利润率低、劳动生产率低、员工大量流失等。通过对S建筑公司的现状及出现的问题进行分析,发现导致问题的原因是缺乏积极有效的管理体系。本论文共分为六个章节。第一、二章主要对内部控制的理论进行论述,从国内外进行文献综述的分析；第三章写S建筑公司简介、行业特点及现阶段公司内部控制存在的主要问题；第四章从S建筑公司构建内部控制体系的必要性入手,根据内部控制体系构建的原则及公司的实际业务,进行了内部控制体系的具体构建；第五章对构建后的内部控制体系进行实施,包括实施前的准备工作以及实施后的预期效果；第六章结束语,总结论文写作的内容,分析论文存在的不足。本论文研究的目的是通过把内部控制体系具体到S建筑公司管理中,期望通过对公司的应用达到减少企业经营风险、完善公司治理并使企业地位在竞争中不断提升,也希望通过对S建筑公司内部控制体系的构建能够引起其它建筑企业的重视,逐步推进内部控制的构建。
[Abstract]:"inability in the military is equivalent to self-defeating, enterprise is random, equal to chaos," this sentence clearly tells us the importance of rules and regulations to the management of enterprises. Internal control is the basis for the smooth development of business activities. As a management system that has been widely paid attention to in the new era, internal control has been attached great importance to by many enterprises. Sound and effective internal control is regarded as an effective means for modern enterprises to strengthen economic management, improve economic benefits, ensure the authenticity and reliability of financial information, protect the safety and integrity of assets, and realize the strategic objectives of enterprises. As a major component of the national economy, the construction industry plays a certain role in promoting economic development. On March 16, 2014, the CPC Central Committee and the State Council officially announced the National New urbanization Plan (2014-2020). This plan not only benefits the construction enterprises but also increases the competition of the industry. How to make the enterprises survive and develop healthily in the competition becomes a problem that should be considered by the construction enterprises at the present stage. The construction industry of our country develops rapidly, the market investment is huge, the perfect and effective management system plays a supervising and promoting role to the survival and development of the enterprise, so the construction enterprise needs to establish the management system suitable for its own development. Internal control system is the product of the development of enterprise management, which plays an important role in the management and supervision of enterprises. In recent years, the internal control system of construction enterprises in China has been widely used since the development of the construction industry, but in the process of development, a lot of problems have emerged. Therefore, it is of great significance to construct a set of internal control system for the development of construction industry in China. Through the study of MPAcc course for two years, the author combines theory with practice and writes the thesis from the point of view of solving practical problems. The selected S construction company is a large local enterprise, but in recent years there have been many problems in management, such as low profit rate of output value, low labor productivity, large staff loss and so on. Through the analysis of the present situation and problems of S Construction Company, it is found that the reason is the lack of active and effective management system. This thesis is divided into six chapters. The first and second chapters mainly discuss the theory of internal control, and analyze the literature review at home and abroad, the third chapter is about the introduction of S construction company, the characteristics of the industry and the main problems existing in the internal control of the company at present. The fourth chapter starts with the necessity of constructing the internal control system of S construction company, according to the principles of the construction of the internal control system and the actual business of the company, carries on the concrete construction of the internal control system; The fifth chapter carries on the implementation to the internal control system after the construction, including the preparation work before the implementation and the anticipated effect after the implementation; the sixth chapter concludes the content of the thesis, analyzes the deficiency of the paper. The purpose of this paper is to apply the internal control system to the management of S construction company, to reduce the risk of enterprise management, to perfect corporate governance and to improve the status of the enterprise in the competition. It is also hoped that the construction of internal control system of S construction company can arouse the attention of other construction enterprises and promote the construction of internal control step by step.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7
本文编号：2354164
[Abstract]:"inability in the military is equivalent to self-defeating, enterprise is random, equal to chaos," this sentence clearly tells us the importance of rules and regulations to the management of enterprises. Internal control is the basis for the smooth development of business activities. As a management system that has been widely paid attention to in the new era, internal control has been attached great importance to by many enterprises. Sound and effective internal control is regarded as an effective means for modern enterprises to strengthen economic management, improve economic benefits, ensure the authenticity and reliability of financial information, protect the safety and integrity of assets, and realize the strategic objectives of enterprises. As a major component of the national economy, the construction industry plays a certain role in promoting economic development. On March 16, 2014, the CPC Central Committee and the State Council officially announced the National New urbanization Plan (2014-2020). This plan not only benefits the construction enterprises but also increases the competition of the industry. How to make the enterprises survive and develop healthily in the competition becomes a problem that should be considered by the construction enterprises at the present stage. The construction industry of our country develops rapidly, the market investment is huge, the perfect and effective management system plays a supervising and promoting role to the survival and development of the enterprise, so the construction enterprise needs to establish the management system suitable for its own development. Internal control system is the product of the development of enterprise management, which plays an important role in the management and supervision of enterprises. In recent years, the internal control system of construction enterprises in China has been widely used since the development of the construction industry, but in the process of development, a lot of problems have emerged. Therefore, it is of great significance to construct a set of internal control system for the development of construction industry in China. Through the study of MPAcc course for two years, the author combines theory with practice and writes the thesis from the point of view of solving practical problems. The selected S construction company is a large local enterprise, but in recent years there have been many problems in management, such as low profit rate of output value, low labor productivity, large staff loss and so on. Through the analysis of the present situation and problems of S Construction Company, it is found that the reason is the lack of active and effective management system. This thesis is divided into six chapters. The first and second chapters mainly discuss the theory of internal control, and analyze the literature review at home and abroad, the third chapter is about the introduction of S construction company, the characteristics of the industry and the main problems existing in the internal control of the company at present. The fourth chapter starts with the necessity of constructing the internal control system of S construction company, according to the principles of the construction of the internal control system and the actual business of the company, carries on the concrete construction of the internal control system; The fifth chapter carries on the implementation to the internal control system after the construction, including the preparation work before the implementation and the anticipated effect after the implementation; the sixth chapter concludes the content of the thesis, analyzes the deficiency of the paper. The purpose of this paper is to apply the internal control system to the management of S construction company, to reduce the risk of enterprise management, to perfect corporate governance and to improve the status of the enterprise in the competition. It is also hoped that the construction of internal control system of S construction company can arouse the attention of other construction enterprises and promote the construction of internal control step by step.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7
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