现代建筑企业内部控制研究

发布时间：2018-05-12 11:42

本文选题：建筑企业 + 内部控制　；参考：《山东建筑大学》2014年硕士论文

【摘要】：建筑行业是我国国民经济的支柱产业,在促进国民经济平稳增长、推动社会全面发展方面发挥了积极的作用。最近几年以来,建筑行业平稳上升,但是,一方面由于全球经济下滑的影响,另一方面源于我国经济发展的不确定性,我国建筑企业也面临着巨大的挑战。建筑企业如何将自身的粗放管理模式向集约化、精细化方向转变,完善建筑企业的内部控制,成为建筑企业健康发展的关键。本论文在介绍了内部控制有关概念和建筑业定义及其生产经营特点、建筑企业所面临的风险、建筑企业内部控制存在的问题及其原因的基础上,以Y建筑公司为例,设计调查问卷,利用SPSS统计软件对问卷进行因子分析和描述性统计,据此了解到Y建筑公司内部控制存在的问题,并提出了完善建筑企业内部控制的建议。本论文分六个章节进行了阐述：第一部分从本文的研究背景和意义、研究内容、技术路线以及本文的创新之处等相关内容逐一进行概述与说明。第二部分主要介绍国内外内部控制的发展过程。第三部分主要介绍建筑企业的定义、生产经营特点、建筑企业面临的风险以及建筑企业内部控制存在的问题及其原因。第四部分首先介绍Y建筑公司的基本情况,然后通过实地调查,运用SPSS统计方法中的因子分析和描述性统计分析对Y建筑公司内部控制的现状进行分析并提出解决措施。第五部分基于个案的实证分析,针对建筑企业内部控制存在的问题及其原因,找出有效的解决途径。第六部分对本论文进行了总结。
[Abstract]:The construction industry is the pillar industry of our national economy, which plays an active role in promoting the steady growth of the national economy and promoting the overall development of the society. In recent years, the construction industry has risen steadily. On the one hand, because of the impact of the global economic downturn, on the other hand, because of the uncertainty of China's economic development, Chinese construction enterprises are also facing enormous challenges. The key to the healthy development of the construction enterprise is how to change its extensive management mode to intensive, fine direction and perfect the internal control of the construction enterprise. On the basis of introducing the related concepts of internal control, the definition of construction industry, the characteristics of production and management, the risks faced by construction enterprises, the problems existing in the internal control of construction enterprises and their causes, this paper takes Y construction company as an example. The questionnaire is designed and the factor analysis and descriptive statistics of the questionnaire are carried out by using the SPSS software. Based on this, the problems existing in the internal control of Y construction company are understood, and the suggestions for perfecting the internal control of the construction enterprise are put forward. This paper is divided into six chapters: The first part summarizes and explains the research background and significance, the research content, the technical route and the innovation of this paper. The second part mainly introduces the development process of internal control at home and abroad. The third part mainly introduces the definition of construction enterprises, the characteristics of production and management, the risks faced by construction enterprises, and the problems existing in the internal control of construction enterprises and their causes. The fourth part first introduces the basic situation of Y construction company, then through the field investigation, using the factor analysis and descriptive statistical analysis in the SPSS statistical method to analyze the present situation of Y construction company internal control and put forward the solution. The fifth part is based on the empirical analysis of the case, aiming at the problems and causes of the internal control of the construction enterprises, find out the effective solutions. The sixth part summarizes the thesis.
【学位授予单位】：山东建筑大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7

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