北京DY科技公司内部控制案例问题研究

发布时间：2018-05-11 19:31

本文选题：新三板 + 内部控制　；参考：《吉林财经大学》2017年硕士论文

【摘要】：随着我国经济的不断发展,越来越多的企业选择上市,以达到融资目的。然而对于一些中小企业来说,现有的中小板、创业板等融资手段,由于门槛高、覆盖而小等因素,难已满足其日益增长的融资需求。融资难仍然是制约我国中小型企业发展的重要问题。对于那些不具备在主板、中小板、创业板上市条件的企业来说,选择在新三板挂牌,同样能起到融资及资本运作的作用。新三板市场专为具有发展潜力的,处于初创期和扩张期的创新型、创业型以及成长型中小企业提供融资服务,对于风险大、规模小、融资难的高成长中小企业有重要意义。然而对于这些想要通过上市进入资本市场的中小型企业来说,其自身内控的缺陷是制约其上市的重要原因。本文以北京DY科技公司为例本文试图通过对DY企业的新三板申报审计,对同样想要申报新三板挂牌的企业的内控缺陷进行分析,以促进中小型企业内部控制的更好发展。企业在新三板挂牌前应十分重视是否建立了健全的内部控制制度并切实执行。内部控制的基本目标是建立企业内部控制制度体系就是在企业内部建立一套自我约束、自我调节的控制系统,可以确保单位经营活动的效率性和效果性、资产的安全性、经营信息和财务报告的可靠性。有助于管理层实现其经营方针和目标。保护单位各项资产的安全和完整。保证业务经营信息和财务会计资料的真实性、完整性,从而达到控制风险的目的。从理论与实践上研究探讨中小企业如何建立健全内部控制体系,尤其是如何保证财务信息数据的真实可靠,可有效提升中小企业自身的管理效率与运营绩效,控制经营风险。企业在新三板挂牌前应建立健全企业的内部控制制度,在某种程度上说,这也是新三板挂牌的前提条件之一。
[Abstract]:With the development of Chinese economy, more and more enterprises choose to go public in order to achieve the purpose of financing. However, for some small and medium-sized enterprises, the existing small and medium-sized boards, gem and other financing means, due to the high threshold, coverage and small factors, it is difficult to meet their growing financing needs. The difficulty of financing is still an important problem restricting the development of small and medium-sized enterprises in our country. For those enterprises that do not have the conditions of listing on the main board, the small and medium-sized board, and the gem, the listing on the new third board can also play the role of financing and capital operation. The new third board market is specially designed to provide financing services for the innovative, entrepreneurial and growing SMEs with potential development potential and in the initial and expanding period, which is of great significance to the high growth SMEs with high risk, small scale and difficulty in financing. However, for these small and medium-sized enterprises that want to enter the capital market through listing, their own internal control defects are the important reasons for restricting their listing. Taking Beijing DY Science and Technology Company as an example, this paper attempts to analyze the internal control defects of the enterprises that also want to declare the new three boards through the audit of the new three boards of DY enterprises, in order to promote the better development of the internal control of small and medium-sized enterprises. Enterprises should attach great importance to the establishment of a sound internal control system and effective implementation before listing the new third board. The basic goal of internal control is to establish an enterprise internal control system, which is to establish a set of self-restraint and self-regulation control system within the enterprise, which can ensure the efficiency and effectiveness of the unit's business activities, the security of the assets. Operational information and financial reporting reliability. Help management to achieve their business policies and objectives. To protect the security and integrity of all assets of the unit. To ensure the authenticity and integrity of business information and financial and accounting information, thereby achieving the purpose of risk control. How to establish and perfect the internal control system, especially how to guarantee the true and reliable financial information data, can effectively improve the management efficiency and operation performance of SMEs and control the management risk. Enterprises should establish and perfect the internal control system before the new three boards are listed. To some extent, this is also one of the preconditions of the new three boards listing.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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