D互联网公司内部控制研究

发布时间：2018-03-12 09:43

本文选题：内部控制　切入点：互联网　出处：《华东交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的发展,民营中小企业在市场经济份额中的占比不断加大。然而,中小规模民营企业在管理上尤其在进行内部控制方面十分薄弱,这对其健康发展和成长造成了巨大的阻碍。在互联网领域,各中小型互联网公司,由于从业人员年轻化,加之企业管理人员多为技术出身,对企业内部控制的构建和执行不尽如人意。本论文选择了江西省D互联网公司当作研究对象,该公司是一家规模较小的民营互联网企业。根据企业内部控制相关配套指引与基本规范等相关要求,从该企业实际状况出发,对其内部控制的当前状况和其所隐藏的各种问题做出系统的分析,深度挖掘该公司内部控制不力的原因,并提出有针对性的策略和办法。本文第一章是对本文的研究意义和背景做出了简单阐述,进而系统介绍我国企业当前整体内部控制现状,再根据中小企业在内部控制过程中产生的问题来制定本文研究框架与思路;第二章是对企业内部控制相关理论知识做系统的概括;第三章是归纳国内外相关研究成果,并进行梳理总结;第四章是在对D公司基本情况做介绍后,阐述本文采用的两种研究方法即深度访谈和问卷调查是如何设计其内容的;第五章是承接上章节内容,根据深度访谈和问卷调查的研究结果,从不同角度出发对D企业现有内部控制状况和所存问题做出分析和阐述,包括:营运环境、风险评估、控制活动、信息与沟通以及内部监督,特别是基于控制活动角度的分析为本章侧重点,即针对该企业所处行业特性,分四大层面来说明企业内部控制中的不足之处,包括:资产管理层面,市场业务层面,研发层面以及财务管理层面,进而结合该公司在内部控制管理过程中所表露的问题与缺点来探究其深层次原因。第六章是对D企业现有内部控制缺陷做出归总,并提出相对应解决问题的对策和方法。
[Abstract]:With the development of China's market economy, the proportion of small and medium-sized private enterprises in the market economy is increasing. However, the small and medium-sized private enterprises are very weak in management, especially in carrying out internal control. This has created a huge obstacle to their healthy development and growth. In the Internet field, small and medium-sized Internet companies, because of their younger employees and the fact that their managers are mostly from technical backgrounds, The construction and execution of enterprise internal control is not satisfactory. This paper chooses Jiangxi D Internet Company as the research object. The company is a small private Internet enterprise. According to the relevant requirements of internal control related guidelines and basic norms, according to the actual situation of the enterprise, To make a systematic analysis of the current situation of its internal control and its hidden problems, and to dig deeply into the reasons for the ineffectiveness of the company's internal control, The first chapter is a brief description of the significance and background of this paper, and then systematically introduces the current situation of internal control of enterprises in our country. Then according to the problems arising in the process of internal control of small and medium-sized enterprises to formulate this research framework and ideas; the second chapter is to make a systematic summary of the relevant theoretical knowledge of internal control of enterprises; the third chapter is to summarize the relevant research results at home and abroad. Chapter 4th, after introducing the basic situation of D Company, expounds how to design the content of the two research methods used in this paper, that is, in-depth interview and questionnaire survey. Chapter 5th is to carry on the contents of the above chapters. According to the research results of in-depth interviews and questionnaires, this paper analyzes and expounds the existing internal control situation and existing problems in D enterprise from different angles, including: operating environment, risk assessment, control activities. The analysis of information and communication and internal supervision, especially based on the angle of control activities, is the focus of this chapter, that is, according to the characteristics of the industry in which the enterprise is located, there are four aspects to explain the deficiencies in the internal control of the enterprise, including: the level of asset management. Market business level, R & D level and financial management level, and then combined with the company in the internal control management process revealed problems and shortcomings to explore its deep-seated reasons. Chapter 6th is to make a total of D enterprise existing internal control defects. The corresponding countermeasures and methods to solve the problem are put forward.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

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