A耐火材料企业内部控制评价研究
发布时间：2018-10-23 06:52
【摘要】：由于一系列会计造假和财务舞弊案件的发生，企业内部控制问题在全球范围内引起人们的高度关注。近几年来，内部控制理论和实践在国际上实现了长足的发展。在我国，企业内部控制问题也引起相关部门和会计界的高度重视，对内部控制问题的研究越来越多，不少企业建立了内部控制体系。我国政府更重视内部控制评价的规范化建设，审计署、财政部、证监会、银监会等组织均出台了关于内部控制评价方面的规范。 然而实践发现，一个企业建立完善的内部控制制度，其内部控制并不一定得到有效执行，因此内部控制评价的作用就显得尤为重要。本文选取的A耐材企业为高温材料(集团)股份有限公司，对于A耐材企业这样的大集团，虽然已经建立了全面的的内部控制体系，但是对于各分厂的内部控制评价却远远落后于内部控制的建设。针对这种情况，本文在借鉴国内外对内部控制评价的研究的基础上，紧密结合我国企业内部控制评价的现状及我国企业进行内部控制评价的需求，对A耐材企业的内部控制评价体系进行构建。对于A耐材企业的内部控制评价重点在控制领域中，结合我国内部控制评价方面的要求，对其设定关键控制点进行内部控制评价，，对于耐火材料企业内部控制评价的建设有一定的现实意义。建立耐火材料企业内部控制评价系统可以掌握耐火材料企业内部控制运行的质量，了解和分析耐火材料企业内部控制中存在的问题，并有针对性地采取切实有效的应对措施，提高耐火材料企业运营质量和经营业绩。 本文共分为6章。 第1章绪论。介绍研究企业内部控制评价的背景与意义，对相关文献分国内外综述两部分进行回顾，确定本文的主要内容与思路，最后说明本文的研究方法。 第2章内部控制评价体系的框架。首先阐述内部控制评价概念，然后介绍内部控制评价的主客体、原则和方法。 第3章A耐材企业简介。首先概括介绍A耐材企业，其次介绍A耐材企业生产经营情况，然后描述A耐材企业组织机构情况，最后介绍A耐材企业内部控制情况。 第4章A耐材企业内部控制评价体系的设计。以分属于采购与付款、生产与存货、销售与收款3个循环系统中的固定资产、模具、费用、人工、存货和收入6个关键控制点设计A耐材公司的内部控制评价体系。 第5章A耐材企业内部控制评价体系的运行。将第四章中设计的内部控制评价关键控制点运用到A耐材企业的实际评价中，最后说明利用关键控制点评价A耐材企业过程中发现的的问题及对策。 第6章结束语。主要为本文的结论与创新之处。
[Abstract]:Due to a series of accounting fraud and financial fraud cases, the problem of internal control of enterprises has aroused great concern in the world. In recent years, the theory and practice of internal control have made great progress in the world. In our country, the internal control problem of the enterprise also causes the related department and the accounting profession to attach great importance, the research on the internal control question is more and more, many enterprises have established the internal control system. Our government pays more attention to the standardization of internal control evaluation. The Audit Office, Ministry of Finance, Securities Regulatory Commission, Banking Regulatory Commission and other organizations have issued the internal control evaluation standards. However, it is found in practice that if an enterprise establishes a perfect internal control system, its internal control does not necessarily get effective implementation, so the function of internal control evaluation is particularly important. The A refractory enterprise selected in this paper is the high temperature material (group) co., Ltd., although a comprehensive internal control system has been established for a large group such as A refractory enterprise. However, the evaluation of internal control of each branch plant lags far behind the construction of internal control. In view of this situation, based on the research of internal control evaluation at home and abroad, this paper closely combines the present situation of internal control evaluation of enterprises in our country and the needs of internal control evaluation of enterprises in our country. The internal control evaluation system of A refractory enterprise is constructed. The internal control evaluation of A refractory enterprise is focused on the control field. According to the requirements of internal control evaluation in our country, the internal control evaluation of A refractory enterprise is carried out by setting the key control points. It has certain practical significance for the construction of internal control evaluation of refractory enterprises. The establishment of internal control evaluation system of refractories enterprises can master the quality of internal control and operation of refractories enterprises, understand and analyze the problems existing in internal control of refractories enterprises, and take practical and effective measures to deal with them. Improve the operation quality and performance of refractory enterprises. This article is divided into six chapters. Chapter 1 introduction. This paper introduces the background and significance of the research on the evaluation of internal control of enterprises, reviews the related literature in two parts of domestic and international review, determines the main contents and ideas of this paper, and finally explains the research methods of this paper. Chapter 2 the framework of internal control evaluation system. This paper first introduces the concept of internal control evaluation, then introduces the subject and object, principles and methods of internal control evaluation. Chapter 3 A introduction to Refractory Enterprises. This paper first introduces A refractory enterprise, secondly introduces A refractory enterprise's production and management, then describes A refractory enterprise's organization and organization, and finally introduces A refractory enterprise's internal control. Chapter 4 A Design of evaluation system of internal control in refractory enterprises. The internal control evaluation system of A Refractory Company is designed with six key control points, which are fixed assets, mould, cost, labor, inventory and income, which belong to three circulatory systems: purchase and payment, production and inventory, sales and collection. Chapter 5 A the operation of internal control evaluation system of refractory enterprises. The internal control evaluation critical control points designed in Chapter 4 are applied to the practical evaluation of A refractory enterprises. Finally, the problems and countermeasures found in the process of evaluating A refractory enterprises by using the key control points are described. Conclusion of Chapter 6. Mainly for the conclusion and innovation of this paper.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426
本文编号：2288383
[Abstract]:Due to a series of accounting fraud and financial fraud cases, the problem of internal control of enterprises has aroused great concern in the world. In recent years, the theory and practice of internal control have made great progress in the world. In our country, the internal control problem of the enterprise also causes the related department and the accounting profession to attach great importance, the research on the internal control question is more and more, many enterprises have established the internal control system. Our government pays more attention to the standardization of internal control evaluation. The Audit Office, Ministry of Finance, Securities Regulatory Commission, Banking Regulatory Commission and other organizations have issued the internal control evaluation standards. However, it is found in practice that if an enterprise establishes a perfect internal control system, its internal control does not necessarily get effective implementation, so the function of internal control evaluation is particularly important. The A refractory enterprise selected in this paper is the high temperature material (group) co., Ltd., although a comprehensive internal control system has been established for a large group such as A refractory enterprise. However, the evaluation of internal control of each branch plant lags far behind the construction of internal control. In view of this situation, based on the research of internal control evaluation at home and abroad, this paper closely combines the present situation of internal control evaluation of enterprises in our country and the needs of internal control evaluation of enterprises in our country. The internal control evaluation system of A refractory enterprise is constructed. The internal control evaluation of A refractory enterprise is focused on the control field. According to the requirements of internal control evaluation in our country, the internal control evaluation of A refractory enterprise is carried out by setting the key control points. It has certain practical significance for the construction of internal control evaluation of refractory enterprises. The establishment of internal control evaluation system of refractories enterprises can master the quality of internal control and operation of refractories enterprises, understand and analyze the problems existing in internal control of refractories enterprises, and take practical and effective measures to deal with them. Improve the operation quality and performance of refractory enterprises. This article is divided into six chapters. Chapter 1 introduction. This paper introduces the background and significance of the research on the evaluation of internal control of enterprises, reviews the related literature in two parts of domestic and international review, determines the main contents and ideas of this paper, and finally explains the research methods of this paper. Chapter 2 the framework of internal control evaluation system. This paper first introduces the concept of internal control evaluation, then introduces the subject and object, principles and methods of internal control evaluation. Chapter 3 A introduction to Refractory Enterprises. This paper first introduces A refractory enterprise, secondly introduces A refractory enterprise's production and management, then describes A refractory enterprise's organization and organization, and finally introduces A refractory enterprise's internal control. Chapter 4 A Design of evaluation system of internal control in refractory enterprises. The internal control evaluation system of A Refractory Company is designed with six key control points, which are fixed assets, mould, cost, labor, inventory and income, which belong to three circulatory systems: purchase and payment, production and inventory, sales and collection. Chapter 5 A the operation of internal control evaluation system of refractory enterprises. The internal control evaluation critical control points designed in Chapter 4 are applied to the practical evaluation of A refractory enterprises. Finally, the problems and countermeasures found in the process of evaluating A refractory enterprises by using the key control points are described. Conclusion of Chapter 6. Mainly for the conclusion and innovation of this paper.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426
【参考文献】
相关期刊论文 前1条
1 王海兵;伍中信;李文君;田冠军;;企业内部控制的人本解读与框架重构[J];会计研究;2011年07期
本文编号：2288383
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