融入社会责任的建筑企业内部控制构建研究

发布时间：2018-12-26 19:40

【摘要】：内部控制是企业重要的组织架构，内部控制的构建以及实施需要考虑多方的因素，社会责任随着时代的发展越来越受到企业和社会公众的关注，社会责任的履行好坏有时候直接关系到企业在公众中的形象和企业的长远发展，近年来一些触目惊心的场景使人们更加关注建筑企业的社会责任问题：农民工变换各种形式讨薪，在外地辛苦一年却连路费都没有，建筑工地上设备老化，施工安全问题不知道给多少家庭带来了血泪，一座座大桥在人们眼皮底下轰然倒塌，那么多的车辆，那么多的行人，他们的安全到底需要谁来负责？这一切都将建筑企业推到了社会责任的风口浪尖上，而内部控制和社会责任则可以互相促进，为建筑企业的社会责任问题提供一个有效的解决方案，社会责任因素的加入有利于内部控制的完善，于是本文研究建筑企业的内部控制构建过程中纳入社会责任这个因素，，就有了现实的意义和可行性本文共分六部分第一部分介绍文章选题目的和意义，为行文奠定基础第二部分是有关内部控制和社会责任的一些基本的理论和他们涉及到建筑业的理论第三部分讲述了建筑企业的行业总体性以及特殊性第四部分针对我国建筑企业的实际情况开始将社会责任这个因素融入到内部控制之中去，从利益相关者的角度分析各个利益相关者与企业内部控制构建的现状，接下来就内部控制的五要素展开设计内部控制的框架，其中在控制活动中还列出了建筑企业较为普遍的几个控制环节，具有一定的代表性第五部分主要是采用案例的形式，通过A公司内部控制的构建进行展示，证明文章的社会责任融入到内部控制之中去会有双向互动，促进企业发展的作用，从而为文章的理论提供实践的佐证第六部分总结了文章的结论，提出相关不足
[Abstract]:Internal control is an important organizational structure of an enterprise. The construction and implementation of internal control need to consider various factors. With the development of the times, social responsibility has been paid more and more attention by enterprises and the public. The performance of social responsibility is sometimes directly related to the image of the enterprise in the public and the long-term development of the enterprise. In recent years, some shocking scenes have made people pay more attention to the social responsibility of construction companies: migrant workers have changed all kinds of forms to ask for wages, but they have not even paid for their roads in the field for a year, and the equipment on construction sites has aged. Construction safety problems do not know how many families brought blood tears, a bridge collapsed under the eyes of people, so many vehicles, so many pedestrians, who is responsible for their safety? All this has pushed construction enterprises to the forefront of social responsibility, while internal control and social responsibility can promote each other and provide an effective solution to the social responsibility problems of construction enterprises. The addition of social responsibility factors is beneficial to the improvement of internal control, so this paper studies the integration of social responsibility into the construction process of the internal control of construction enterprises. On the practical significance and feasibility of this paper is divided into six parts: the first part introduces the purpose and significance of the selected topic of the article. The second part is about some basic theories about internal control and social responsibility and their theory about the construction industry. The third part deals with the industry totality and particularity of construction enterprises. With regard to the actual situation of Chinese construction enterprises, the factor of social responsibility has begun to be incorporated into internal control. From the point of view of stakeholders, this paper analyzes the current situation of the construction of internal control between stakeholders and enterprises, and then designs the framework of internal control on the five elements of internal control. In the control activities, it also lists several common control links in construction enterprises. The fifth part, which has certain representativeness, mainly uses the form of case to demonstrate through the construction of internal control in Company A. Prove that the social responsibility of the article into the internal control will have two-way interaction, promote the role of enterprise development, thus providing evidence for the theory of the article, the sixth part summarizes the conclusions of the article, put forward the related deficiencies
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.92

【相似文献】