常州MD公司内部控制存在问题研究及对策

发布时间：2018-02-19 23:00

本文关键词： 常州MD公司内部控制存在问题对策　出处：《南京理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的快速发展,中小企业已成为推动国民经济持续、快速、健康发展的重要力量。但在外部监管环境快速变化的大背景下,研究中小企业如何建立健全内部控制体系,提高它们的管理效率和经营业绩,控制经营风险,对促进全社会的发展具有重大影响。常州MD公司是一家为江苏(现代)工程机械有限公司、江苏常林、常州天元等公司进行金属结构件和涂装配套生产的企业。近几年由于国家宏观政策的调控,竞争对手的增加以及外部大环境的不景气,常州MD公司的经营业绩也有所下滑,为了突破困境,只能从内部挖掘潜力。本文首先介绍了关于内部控制的定义、发展历程、基本原则、要素以及国内外关于内部控制理论的发展历史和研究状况,并作出了相应的评价。之后以常州MD公司为研究对象,理论联系实际,着重阐述了该公司内部控制方面存在的诸如公司组织结构和治理结构设置不完善、不规范、缺少风险评估机制、内部控制活动执行不力、信息与沟通不太顺畅、缺少监督和内审制度、缺少人力资源政策、缺少真正意义的企业文化等七个方面的问题,分析了造成这些问题的原因,并有针对性地提出了相应对策和控制程序设计。期望本文能够为常州MD公司建立健全内部控制制度带来启发。
[Abstract]:With the rapid development of market economy, small and medium-sized enterprises have become an important force to promote the sustained, rapid and healthy development of the national economy. The research on how to establish and perfect the internal control system, improve their management efficiency and performance, and control the management risk have great influence on the development of the whole society. Changzhou MD Co., Ltd. is an enterprise engaged in the production of metal structural parts and coating accessories for Jiangsu (Modern) Construction Machinery Co., Ltd, Changlin, Changzhou Tianyuan and other companies. In recent years, due to the regulation and control of national macro policies, With the increase of competitors and the recession of the external environment, Changzhou MD company's operating performance has also declined. In order to break through the predicament, it can only tap the potential from within. This paper first introduces the definition, development course, basic principles, elements of internal control and the development history and research status of internal control theory at home and abroad. Then taking Changzhou MD Company as the research object, combining theory with practice, the paper emphatically expounds that the internal control of the company is not perfect and standard, such as the organization structure and governance structure of the company. Lack of risk assessment mechanism, weak implementation of internal control activities, lack of smooth information and communication, lack of supervision and internal audit system, lack of human resources policy, lack of real meaning of corporate culture, etc. The causes of these problems are analyzed and the corresponding countermeasures and control program design are put forward. It is expected that this paper will inspire the establishment and perfection of internal control system in Changzhou MD Company.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.4

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