MY包装制品公司实物资产内部会计控制案例研究

发布时间：2018-03-17 06:06

本文选题：内部会计控制　切入点：实物资产　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：在当前的经济形势发展下，一个企业想要存活，发展面临着许许多多的考验。在我国有许许多多的行业，在政府的扶持下，企业数量也明显增加。但如何使企业成功发展，这就需要提高企业的各方面管理在企业会计信息的完整性以及真实性等方面，尤其是在维护市场经济秩序的方面尤为明显。在企业中，内部会计控制的地位十分重要，而实物资产正是企业内控中的重要的一部分，是企业在生生产经营活动所必不可少的物质条件。企业的实物资产的内容有：存货以及固定资产。在将实物资产与货币资金的对比中可以看出，相较于后者实物资产的流动的特性较差，但是实物资产在单位资产总额比重中所占的比例却比其高很多，实物资产对于企业的人力资源配置，以及物流配置有很大的关联，他关系到企业这两项配置能否达到最佳状态，它还影响到企业经营效率以及企业效益等各个方面。建立起一个健全有效的对企业来说是非常必要的，其地位也十分关键。如何保证企业在正常运转的情况下达到利益最大化这是研究学者和企业经营者共同追寻的问题，，以本文研究的主体角度出发，达到所述目标不单是要保证企业实物资产的完整性，和安全性，还要保证单位资产发挥应有的作用和效率。本文基于上述背景展开研究，总体分为绪论，案例描述，案例分析，建议与结论四个部分。绪论是整体论文的第一章，介绍整体文章研究的背景和论述这一主题的意义。在研究和查阅了大量相关文献后，，总结出了对现阶段整体的内部控制的发展的自己一些看法。第二章主要介绍了MY包装制品公司实物资产内部会计控制的现状，对MY包装制品公司的现有内控情况进行具体问题具体分析，使其一目了然的呈现出来。第三章，首先介绍了分析企业问题所依靠的理论依据，并对对MY包装制品公司的实物资产管理的现状进行分析诊断。第四章，主要针对MY包装制品公司实物资产内部控制做出了诊断，为MY包装制品公司构建全面的实物资产管理内部控制体系提出相应的意见与改进措施。最后的部分是结论，融入了我的写作感受，也是对全文进行的总体阐述和写作收获。希望今后大家能以MY包装制品公司为例，对实物资产的实例研究有一个真实感受，让其他企业能找到一些实物资产管理方面的启发与建议，使我国企业能越来越重视内部控制的建立以及发展。
[Abstract]:Under the current economic situation, an enterprise wants to survive and faces many tests for its development. There are many industries in our country, and the number of enterprises has increased obviously with the support of the government. But how to make the enterprises develop successfully? It is necessary to improve the management of all aspects of the enterprise in the integrity and authenticity of accounting information, especially in the maintenance of market economic order. In the enterprise, the position of internal accounting control is very important. And physical assets are an important part of the internal control of enterprises. It is the essential material condition for the production and operation of the enterprise. The contents of the real assets of the enterprise are: inventory and fixed assets. As can be seen from the comparison of the real assets with the monetary funds, Compared with the latter, the flow characteristics of the physical assets are worse, but the proportion of the physical assets in the total assets per unit is much higher than that of the latter. The physical assets have a great relationship with the human resources allocation and the logistics allocation of the enterprises. It relates to whether the two configurations of the enterprise can reach the best condition, and it also affects the efficiency of the enterprise and the efficiency of the enterprise. It is very necessary for the enterprise to establish a sound and effective one. How to ensure the enterprises to maximize the benefits under the normal operation is a problem that the scholars and business operators pursue together, starting from the perspective of the main body of this paper. To achieve the stated goal, not only to ensure the integrity and security of the enterprise's physical assets, but also to ensure that the unit assets play their due role and efficiency. Based on the above background, this paper is divided into four parts: introduction, case description, case analysis, suggestion and conclusion. This paper introduces the background of the overall research and the significance of discussing this subject. After studying and consulting a large number of relevant documents, the author summarizes his own views on the development of the overall internal control at the present stage. The second chapter mainly introduces. The present situation of the internal accounting control of the physical assets of my Packaging products Company is introduced. This paper makes a concrete analysis of the existing internal control situation of my Packaging products Company, so that it can be presented at a glance. Chapter three, first of all, introduces the theoretical basis for the analysis of the enterprise problems. It also analyzes and diagnoses the present situation of my packaging products company's physical assets management. 4th chapters, mainly for my packaging products company physical assets internal control to make the diagnosis, For my packaging products company to build a comprehensive physical asset management internal control system to put forward the corresponding advice and improvement measures. The last part is the conclusion, incorporating my writing experience, It is also the overall elaboration and writing harvest of the full text. I hope that in the future, we can take my Packaging products Company as an example and have a real feeling for the case study of physical assets. So that other enterprises can find some inspiration and suggestions on the management of physical assets, so that our enterprises can pay more and more attention to the establishment and development of internal control.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.8;F406.7

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