国有企业CJXH公司内部控制体系建设研究

发布时间：2018-01-07 18:28

本文关键词：国有企业CJXH公司内部控制体系建设研究　出处：《财政部财政科学研究所》2013年硕士论文　论文类型：学位论文

【摘要】：建立完善的内部控制体系是企业防范风险、改善经营管理、提高效益的重要手段,已经成为衡量现代企业管理水平的重要标志。国内外频发的上市公司造假舞弊案件使企业内部控制得到广泛的关注,内部控制的缺失或者执行不力形同虚设往往是财务造假滋生的温床,全面实施内控规范逐渐成为各国对上市公司的要求。证监会要求中央和地方国有控股上市公司,不仅应于2012年起全面实施企业内部控制规范体系,并且须在披露2012年公司年报的同时,披露董事会对公司内部控制的自我评价报告以及注册会计师出具的财务报告内部控制审计报告,CJXH公司于2012年9月份启动内部控制体系建设工作。国内外对于企业内部控制理论的研究已经日趋完善,国有企业经过这么多年的改革发展仍然存在很多普遍性的问题,各企业需要的是结合自身的业务活动在内部控制理论框架的基础上设计出符合自己发展条件的内部控制体系。本文结合我国国有企业内控的现状和面临的问题,以内部控制理论为依据,从分析国有企业内部控制现状和房地产开发行业的特点入手,对CJXH公司内部控制存在的问题进行了描述和成因探讨。然后,结合公司实际情况,梳理公司日常活动涉及的所有流程,以流程设计为载体对公司的主要业务流程再造,风险评估,并规范检查评价方法。最后,阐述对国有企业内部控制体系建设的启示和建议。本文采用案例研究的方法,结合内部控制相关理论,通过访谈、问卷调查等方法对案例进行实证调查,提出了公司主要存在的问题,给出相关的建议,并基于企业业务标准化流程来构建内控体系,本文提出的管理建议和内控设计希望有助于改善CJXH公司管控不力的状况,并希望对我国其他国有企业能够有所借鉴。
[Abstract]:Establish a sound internal control system is the enterprise risk prevention, improve management, an important means to improve the efficiency, has become an important symbol to measure the level of management of modern enterprise. The case of fraud of listed companies at home and abroad in the enterprise internal control has been widely concerned, lack of internal controls or ineffective implementation is often a hotbed of financial useless fake breed, the full implementation of internal control standards become to the requirements of a listed company.
The Commission requires the central and local state-owned listed companies, not only in 2012 the full implementation of enterprise internal control standard system, and shall be disclosed in the 2012 annual report disclosure at the same time, the board of directors of the company's internal control self-assessment report and audit report of certified public accountants with internal control over financial reporting, CJXH company launched the internal control system the construction work in 2012 September. The domestic and foreign research on the control theory of the enterprise has become more and more perfect, the state-owned enterprises still exist many common problems after the reform so many years of development, the enterprises need is the base with their own business activities in the framework of internal control theory on the design of internal control system in accordance with their own development conditions.
In combination with the present situation of internal control of state-owned enterprises in China and the problems in the internal control theory as the basis, from the analysis of the present situation and characteristics of the real estate development industry internal control of state-owned enterprises, the CJXH internal control problems were discussed and described. Then the causes, combined with the actual situation, all the process of combing company the daily activities involved in the process, design as the carrier for the company's main business process reengineering, risk assessment, and standardize the examination evaluation method. Finally, describes the enlightenment and suggestions of the state-owned enterprise internal control system construction.
This paper adopts the method of case study, combined with the theory of internal control, through interviews, questionnaires and other methods of empirical investigation of the case, put forward the main problems and relevant suggestions are given, and the business standardization process based on the construction of internal control system, internal control and management suggestions of this design to help improve CJXH control of the poor conditions, and hope to be beneficial to China and other state-owned enterprises.

【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F276.1

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