西仪股份财务环节内部控制研究

发布时间：2018-01-03 01:26

本文关键词：西仪股份财务环节内部控制研究　出处：《华中科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化的发展,企业的外部环境给企业带了的各种风险与日俱增。在我们无法改变宏观经济环境的情况下,就必须要将内部控制的管理思想引入企业内部,让企业从自身内部出发,去适应不同的经济环境带给我们的挑战。云南西仪工业股份有限公司是国内最大的汽车发动机连杆专业生产企业,业务流程完善,市场占有率高。但即使是这样的一家企业,也无法在美国次贷危机的余波尚未完全散去和国内经济增长速度减缓的情况下,保证自己在市场中的地位不被动摇。本文首先从理论部分着手,详细的介绍了内部控制的发展历程和内部控制框架的要素,并阐述了内部控制框架的主要特点。随后,本文以西仪股份公司财务环节的内部控制情况作为研究对象,结合西仪股份的所处的宏观环境、行业环境和自身特点进行了考量,依次从成本费用、采购与付款循环、销售与收款循环的内部控制情况出发,熟悉了解西仪股份的内部控制在这三个板块上的实际情况。然后本文分析西仪股份财务环节内部控制存在的问题,并找出出现这些问题的原因,分别从内部控制五要素这五个方向去阐述这些问题的根源。最后,本文为西仪股份财务环节内部控制提出相应的优化建议和优化配套措施,如建立岗位责任制度和授权批准制度、完善采购与结算制度和控制销售环节风险评价制度等,通过各种制度的建立来有效的进行相关业务活动,确保资产是完整以及安全的,保证相关资料的真实、合法以及完整,从而保证股东利润最大化。
[Abstract]:With the development of economic globalization, the external environment of enterprises brings more and more risks to enterprises. It is necessary to introduce the management thought of internal control into the enterprise and let the enterprise proceed from its own interior. Yunnan Xiyi Industrial Co., Ltd. is the largest professional manufacturer of automobile engine connecting rod in China, and its business process is perfect. Market share is high, but even such a company can not in the U. S. subprime mortgage crisis has not completely dispersed and the domestic economic growth rate slowed. To ensure that their position in the market is not shaken. Firstly, this paper introduces the development of internal control and the elements of internal control framework in detail from the theoretical part. And elaborated the main characteristics of the internal control framework. Subsequently, this paper took the financial links of Xiyi shares as the research object, combined with the macro-environment of Xiyi shares. The industry environment and its own characteristics are considered, from the cost cost, procurement and payment cycle, sales and collection cycle of internal control. Familiar with the internal control of Xiyi shares in the actual situation on these three plates. Then this paper analyzes the existing problems in the financial links of Xiyi shares and find out the reasons for these problems. Respectively from the five aspects of internal control to explain the root causes of these problems. Finally, this paper puts forward the corresponding optimization suggestions and supporting measures for the internal control of Xiyi share financial link. Such as the establishment of post responsibility system and authorization system, improve the procurement and settlement system and control the risk evaluation system of sales links, through the establishment of various systems to effectively carry out related business activities. To ensure that the assets are complete and secure, and that the relevant information is true, legal and complete, thereby maximizing shareholders' profits.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.7

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