我国中小私营企业内部控制模式研究
发布时间：2019-07-01 10:43
【摘要】：中小私营企业在我国的国民经济建设中占有重要的地位,然而我国中小私营企业在发展中,对内部控制的建设往往是无意识的或依据的是国外大公司的模式。因此构建和完善我国中小私营企业内部控制模式有利于企业提高绩效,为我国中小私营企业的发展提供借鉴。 本文在内部控制相关理论和研究成果的基础上,以我国改革开放后发展起来的中小私营企业为研究对象,按照企业的生命周期,把我国中小私营企业的发展划分为四个阶段:初创期、发展期、成熟期、衰退期,并对前三个阶段的内部控制模式进行了构建。 本文对三个阶段适用的内部控制模式采用了比较研究的方法。首先根据我国中小私营企业初创期的企业特征,以COSO报告提出的内部控制框架为主线,按控制环境、风险评估,控制活动、信息沟通以及监控等五项要素构建了适合我国中小私营企业初创期的内部控制模式,并从经济学的角度分析和评价了该阶段内部控制模式的合理性和效率性;然后根据我国中小私营企业发展期的企业特征,指出初创期内部控制模式给中小私营企业的进一步发展带来了障碍,在此基础上提出了发展期内部控制模式;最后运用同样的分析方法构建了我国中小私营企业成熟期的内部控制模式。
[Abstract]:The small and medium-sized private enterprises play an important role in the construction of our national economy, but in the development of the small and medium-sized private enterprises in our country, the construction of internal control is often unconsciousness or based on the mode of large foreign companies. Therefore, it is beneficial to build and perfect the internal control model of small and medium-sized private enterprises in our country to improve the performance and provide reference for the development of small and medium-sized private enterprises in our country. Based on the internal control theory and the research results, the small and medium-sized private enterprises developed after the reform and opening-up in our country are the research objects. According to the life cycle of the enterprise, the development of the small and medium-sized private enterprises in our country is divided into four stages: start-up period, development period, maturity, decline period, and internal to the first three stages The control mode is constructed. This paper has three stages The applicable internal control model adopts the method of comparative study. First, according to the enterprise characteristics of the initial period of the small and medium-sized private enterprises in China, the internal control framework proposed by the COSO report Based on the five factors, such as control environment, risk assessment, control activity, information communication and monitoring, the internal control model is constructed, and the rationality and efficiency of internal control mode in this stage are analyzed and evaluated from the perspective of economics. According to the characteristics of the developing period of the small and medium-sized private enterprises in China, the paper points out that the internal control mode of the first time has brought an obstacle to the further development of the small and medium-sized private enterprises, and on this basis, the internal control mode of the development period is put forward; and finally, the same analysis method is used to build up the internal control model.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45
本文编号：2508408
[Abstract]:The small and medium-sized private enterprises play an important role in the construction of our national economy, but in the development of the small and medium-sized private enterprises in our country, the construction of internal control is often unconsciousness or based on the mode of large foreign companies. Therefore, it is beneficial to build and perfect the internal control model of small and medium-sized private enterprises in our country to improve the performance and provide reference for the development of small and medium-sized private enterprises in our country. Based on the internal control theory and the research results, the small and medium-sized private enterprises developed after the reform and opening-up in our country are the research objects. According to the life cycle of the enterprise, the development of the small and medium-sized private enterprises in our country is divided into four stages: start-up period, development period, maturity, decline period, and internal to the first three stages The control mode is constructed. This paper has three stages The applicable internal control model adopts the method of comparative study. First, according to the enterprise characteristics of the initial period of the small and medium-sized private enterprises in China, the internal control framework proposed by the COSO report Based on the five factors, such as control environment, risk assessment, control activity, information communication and monitoring, the internal control model is constructed, and the rationality and efficiency of internal control mode in this stage are analyzed and evaluated from the perspective of economics. According to the characteristics of the developing period of the small and medium-sized private enterprises in China, the paper points out that the internal control mode of the first time has brought an obstacle to the further development of the small and medium-sized private enterprises, and on this basis, the internal control mode of the development period is put forward; and finally, the same analysis method is used to build up the internal control model.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45
【引证文献】
相关博士学位论文 前1条
1 于而立;民营企业内部控制环境与控制模式研究[D];中南大学;2010年
相关硕士学位论文 前1条
1 董婷婷;集团型企业货币资金内部控制研究[D];华北电力大学（北京）;2011年
，本文编号：2508408
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