X企业集团内部控制研究

发布时间：2018-04-22 11:44

本文选题：内部控制 + COSO内部控制管理框架　；参考：《福州大学》2014年硕士论文

【摘要】：集团企业以其庞大的企业规模、雄厚的经济实力以及跨区域多元化经营等特点,在当代经济飞速发展的进程中扮演着至关重要的角色,并受到社会各界的广泛关注。近年来集团企业如雨后春笋般涌现,但在快速发展过程中也暴露出了各种问题,其中内部控制方面的问题尤为突出。特别在全球正处于艰难复苏的后国际金融危机时期,如何应对瞬息万变的外部环境,逃脱上市公司、大型企业纷纷落马的前车之鉴,成为当前企业的心头大患。风险管理的加强和内控体系的完善不仅是避免会计信息失真、实现财务监督的重要保障,也是企业达成经营战略目标,提高企业竞争力,实现可持续发展的一大动力,更是安然度过全球经济“严冬”的关键保证。本文采用案例研究法,选取了国内行业排名前十的X企业作为研究对象,通过实地调查、对企业人员访谈以及执行测试等方式,对X企业的内部控制体制现状和问题进行深入系统地调研和分析,总结出X企业内部控制体系的缺失之处具体表现在内部控制环境较为薄弱、投资管理有待规范、全面预算管理不完善、会计电算化和ERP系统应用不科学、集团内部控制制度及相关流程有待全面等方面。在此基础上,论文以COS0内部控制整体框架为理论依据,联系X企业的具体实际情况,对其内控框架的建设和完善提出一系统的建议和措施。
[Abstract]:Group enterprises, with their large scale, strong economic strength and cross-regional diversification, play a vital role in the rapid development of contemporary economy, and have been widely concerned by all walks of life. In recent years, group enterprises have sprung up, but in the process of rapid development, various problems have been exposed, especially in the internal control. Especially in the post-international financial crisis period, how to deal with the rapidly changing external environment, escape from listed companies, large enterprises have fallen into the early warning, has become the heart of the current enterprises. The strengthening of risk management and the perfection of internal control system are not only the important guarantee to avoid the distortion of accounting information and realize the financial supervision, but also the motive force for enterprises to achieve the strategic goal of management, improve the competitiveness of enterprises and realize sustainable development. It is also the key guarantee to weather the severe winter of the global economy. This article adopts the case study method, selects the domestic industry top 10 X enterprise as the research object, through the field investigation, to the enterprise personnel interview and carries out the test and so on the way, This paper makes a deep and systematic investigation and analysis on the present situation and problems of X enterprise's internal control system, and concludes that the deficiency of X enterprise's internal control system is manifested in the weak internal control environment, and the investment management needs to be standardized. The overall budget management is not perfect, the accounting computerization and the application of ERP system are not scientific, and the internal control system and related processes of the group need to be comprehensive and so on. On this basis, based on the COS0 internal control framework as a theoretical basis, connecting with the actual situation of X enterprise, the paper puts forward a systematic proposal and measures for the construction and improvement of the internal control framework.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.32

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