L钢铁股份有限公司内部控制活动问题及对策

发布时间：2018-01-08 06:27

本文关键词：L钢铁股份有限公司内部控制活动问题及对策　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：企业的内部控制决定着企业各项工作质量的好坏,如果管理意识不到位,控制制度不健全,控制环境差,企业的各项工作都会出现状况。因此,我们对内部控制问题的探究,为企业和中国经济的健康发展有着很深的积极影响。本文对L钢铁股份有限公司的内部控制活动存在的问题进行分析研究,该公司所处钢铁行业在我国正处于市场疲软时期,L钢铁股份有限公司迎接市场挑战,制定各种发展规划,将实施资本运营等措施,建立完善的产权结构,全方位促进企业机制、企业文化、企业管理、企业技术的改进。但是发展规划在运行中存在或多或少的问题,其中较为突出的是内部控制活动方面的问题。该公司在控制环境和控制活动等方面存在诸多问题,这是由于目前该公司治理结构不完善、内部控制理念缺乏、缺乏相应的内部控制文化所导致的。本文针对L钢铁股份有限公司内部控制活动存在的问题从宏观和微观两方面分别提出了相应的建议,一方面建议改进并完善该公司的治理结构、加强管理层内部控制意识等。另一方面针对具体的控制活动问题提出具体的制度改善建议。因此进一步提高该公司内部控制质量并防范经营风险与财务风险,发挥内部控制对企业管理及经济实体“监督和服务”的职能,这也是本文的目的所在。本文首先详细的介绍本论文进行分析和研究的相关理论基础,并引用各学者前辈的研究为本文做基石,然后根据L钢铁股份有限公司现存的内部控制活动状况进行内部控制活动问题的分析,最后根据之前分析的结果找出该公司的内部控制活动问题并且给出对策。
[Abstract]:The internal control of the enterprise determines the quality of the work of the enterprise, if the management awareness is not in place, the control system is not perfect, the control environment is poor, the work of the enterprise will appear. Our research on internal control issues has a deep positive impact on the healthy development of enterprises and Chinese economy. This paper analyzes and studies the problems existing in the internal control activities of L Iron and Steel Co., Ltd. The iron and steel industry in our country is in the period of market weakness to meet the challenges of the market, to formulate various development plans, to implement measures such as capital operation, to establish a perfect property rights structure. It promotes the improvement of enterprise mechanism, enterprise culture, enterprise management and enterprise technology. However, there are more or less problems in the operation of the development plan. There are many problems in the control environment and control activities of the company, which is due to the imperfect governance structure and the lack of the concept of internal control. Due to the lack of corresponding internal control culture, this paper puts forward corresponding suggestions from macro and micro aspects in view of the problems existing in the internal control activities of L Iron and Steel Co., Ltd. On the one hand, it is suggested to improve and improve the governance structure of the company. On the other hand, it puts forward specific system improvement suggestions for specific control activities. Therefore, it further improves the quality of internal control of the company and guard against operating risks and financial risks. It is also the purpose of this paper to give play to the function of internal control to the enterprise management and economic entities. Firstly, this paper introduces in detail the theoretical basis of the analysis and research of this paper. And cited the previous studies of scholars as the cornerstone of this article, and then according to the existing internal control activities of L Iron and Steel Co., Ltd. to analyze the internal control activities. Finally, according to the results of the previous analysis to find out the company's internal control activities and give countermeasures.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.31

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