一汽轿车股份有限公司内部控制存在的问题及对策

发布时间：2018-04-03 07:19

本文选题：内控制度　切入点：存在问题　出处：《吉林财经大学》2014年硕士论文

【摘要】：内部控制是“公司为提高经营管理效率、保证信息质量真实可靠、保护资产安全完整、促进法律法规有效遵循和发展战略得以实现等由公司管理层及其员工共同实施的一个权责明确、制衡有力、动态改进的管理过程”。随着经济全球化的到来，社会经济环境风云变换，公司间竞争日益激烈，公司经营风险不断提高，迫切要求公司在加强经营管理，必须健全内部控制制度。本文以一汽轿车股份有限公司为案例，通过对企业内部控制现状的分析，揭示一汽轿车股份有限公司内部控制管理存在的问题，重点分析内控制度在设计、执行和反馈中出现问题及原因，提出了切实可行的整改建议。首先，文章从我国汽车产业发展的背景入手，分别从国内、国外研究情况，分析了内控制度发展现状，目的是给读者呈现作为国有企业的一汽轿车股份有限公司所处的整体外部环境，从而揭示内部控制存在问题的外在因素。其次，从中国特色的国有企业这个经营主体着眼，分析国有企业内部控制的基本特点，即基于我国基本国情和国有企业特色对一汽轿车内控制度主要特点进行分析，从经营主体方面诠释一汽轿车内部控制的特色。这是一汽轿车股份有限公司内部控制存在问题的内在因素。再次，揭示问题、分析原因和提出建议，这是本文的核心部分。先是从七个方面提示一汽轿车内部控制存在的主要问题；然后，从六个方面分析出现问题的主要原因；接着，提出建议和改进措施。总体思路是先列举现象，再分析原因，最后根据实际情况提出解决问题的措施。其中监事会的职能发挥、员工素质再创造和公司治理体系的完善，，成为重点整改的方面。总之，本文旨在解决一汽轿车股份有限公司内控制度设计、运行和反馈中存在的问题。文章对一汽轿车股份有限公司的研究分析，得到加强公司治理，促进现代企业经营管理，发挥内控制度的指引和评价作用，可以推广应用至其他大型国有企业，具有一定的理论价值和实际参考价值。
[Abstract]:The internal control is the company to improve management efficiency, ensure the quality of the information is true and reliable, to protect the security of assets, promote the effective laws and regulations and follow the development strategies to achieve such a responsibility implementation by the management and staff of the clear, strong dynamic balance, improved management process. With the advent of economic globalization, society the economic environment changes, the competition among the enterprises is becoming increasingly fierce, and constantly improve the company's risk, urgent for the enterprises to strengthen management, to perfect the internal control system.
In this paper, the FAW car Limited by Share Ltd as a case, through the analysis of the current situation of internal control, reveals the problems in the management of FAW Limited by Share Ltd internal control, focus on the analysis of internal control system in the design, implementation and feedback problems and reasons, and puts forward feasible suggestions.
First of all, this article from the development of China's automobile industry background, respectively from domestic and overseas research situation, analyzes the development status of the internal control system, the purpose is to show the reader the overall external environment as a state-owned enterprise, FAW car Limited by Share Ltd's, so as to reveal the external factors of internal control problems.
Secondly, from the perspective of China characteristics of state-owned enterprises and the business subject, analyzing the basic characteristics of internal control of state owned enterprises, and conduct the analysis of China's basic national conditions and characteristics of the state-owned enterprise internal control system is mainly based on the characteristics of FAW car, FAW car features interpretation of internal control from the operation of the main internal factors. This is the FAW car Limited by Share Ltd internal control there.
Again, to reveal the problems, analyze the causes and make recommendations, which is the core part of this paper. The first is that the main problems existed in the internal control of the FAW car from seven aspects; then, analysis the main reasons of the problems from six aspects; then, it gives some suggestions and measures. The general idea is to enumerate the phenomenon, reason the analysis, finally puts forward measures to solve the problems according to the actual situation. The board of supervisors of the functions, improve the quality of staff and re creation of the corporate governance system, be the rectification of the key.
In short, this paper aims to solve the design of internal control system of Limited by Share Ltd FAW car, operation and feedback problems. The research on FAW Limited by Share Ltd analysis, strengthen corporate governance, to promote the management of modern enterprise internal control system, play guide and evaluation function, can be applied to other large state-owned enterprises, has a certain theoretical value and the actual reference value.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.7

【参考文献】