A集团公司内部控制问题研究

发布时间：2018-05-05 21:09

本文选题：内部控制 + 集团公司　；参考：《苏州大学》2014年硕士论文

【摘要】：内部控制作为现代企业管理的一部分，扮演着越来越重要的角色，企业的生存与发展离不开良好的内部控制。企业以追求利润最大化为目标，有效的内部控制可以保证经济业务有条不紊的进行，为企业的正常运行保驾护航，防弊纠错，减少不必要的损失。为此国内外相关监管机构为了保障公众公司股东的利益，颁布和实施了大量的内控指引和法规。尽管对内部控制的外部监管越来越严格，近些年来，内部控制失效事件还是频频发生，，2014年1月，酒鬼酒公司又爆出了由于内部控制失效其子公司存款被盗1亿元的案件。如何建立健全管理监督机制，为企业的健康持续发展保驾护航，成了每个企业不得不面对的问题。集团公司内部控制是基于集团总部为出发点考虑，对集团公司的内控和下属子公司的内控视为一个整体来建立和完善内部控制，通过建立有效的集团内部控制标准和考核评价标准，形成一体化的集团内控体系。 A集团公司是一家投资控股型企业，成立于1990年，1998年在深圳证券交易所挂牌上市。截止2012年底，净资产15亿元。公司目前股本为4亿元，拥有全资、控股企业8家，主营业务为物流商贸、环保、电气制造。本文以A集团公司为研究对象，采用案例研究法，以A集团公司整体层面和下属三种类型的子公司为研究对象，分析了A集团公司内部控制的现状、面临的问题，并提出对策和展望。
[Abstract]:As a part of modern enterprise management, internal control plays a more and more important role. The survival and development of enterprises can not be separated from good internal control. Enterprises aim at maximizing profit, and effective internal control can ensure orderly economic business, protect the normal operation of enterprises, prevent and correct errors and correct errors. There are less unnecessary losses. Therefore, relevant regulatory bodies at home and abroad have promulgated and implemented a large number of internal control guidelines and regulations in order to protect the interests of shareholders of public companies.
Although the external supervision of internal control is becoming more and more strict, in recent years, internal control failures have occurred frequently. In January 2014, Jiugui Liquor Company has also burst out the case of 100 million yuan of money stolen by its subsidiary company because of internal control. How to establish and improve the system of management and supervision to protect the sustainable development of the enterprise, The problem that every enterprise has to face.
The internal control of the group company is based on the group headquarters as the starting point. The internal control of the group company and the internal control of the subsidiary subsidiaries are considered as a whole to establish and improve the internal control. Through the establishment of effective internal control standards and evaluation criteria, an integrated internal control system is formed.
A group is an investment holding enterprise, founded in 1990 and listed on the Shenzhen stock exchange in 1998. By the end of 2012, the net assets were 1 billion 500 million yuan. The company's current equity is 400 million yuan, with full capital and 8 holding enterprises, the main business is logistics business, environmental protection, and electric gas manufacturing. This article takes A group as the research object and adopts cases The research method, taking the overall level of A group and the subsidiary of three types as the research object, analyzes the current situation of the internal control of A group and the problems faced, and puts forward the countermeasures and prospects.

【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.61

【参考文献】