Lj公司内部控制评价与优化研究

发布时间：2018-05-28 05:24

本文选题：内部控制 + 内部控制评价　；参考：《西南财经大学》2014年硕士论文

【摘要】：随着社会经济的高速发展,市场竞争的加剧,我国企业对于建立完善的内部控制系统的需求越来越迫切。2012年,随着《企业内部控制基本规范及其配套指引》在境内主板上市公司范围内的全面施行,我国内部控制理论与实务的发展进入了风险导向内部控制的崭新阶段。然而我国内部控制和内部控制评价研究起步较晚,而且更多的是关注理论的研究,应用研究的案例多为上市公司。本文选取的案例公司属于非上市大中型企业,研究非上市大中型企业如何运用《企业内部控制基本规范》建立规范完善的内部控制系统以及如何依据《企业内部控制评价指引》进行内部控制评价具有很强的现实意义。白酒是中国消费者用来沟通情感的一种传统商品,白酒行业是中国的一个非常特殊行业。在经历了2001至2011年俗称黄金十年的爆发性增长后,白酒行业于2012年迎来了行业的“寒冬”。白酒行业在未来短时间内可能无法摆脱行业的困境,白酒企业面临着生存与发展的巨大挑战。以往发展态势良好时,白酒企业管理层往往把注意力集中在对外扩张上而忽视了企业内部控制建设。在新的形势下,内部控制对于白酒企业的重要性上升到了前所未有的高度。LJ公司是白酒行业比较具有代表性的企业,本文希望可以通过研究LJ公司的内部控制为白酒行业中其他企业的内部控制制度改善提供有参考价值的建议。除导论部分以外,本文的主要内容包括：第一部分内部控制评价的理论分析：包括内部控制评价的文献综述、内部控制的理论基础——行为学和控制方法论基础及内部控制评价的理论框架。第二部分LJ公司内部控制现状透视,首先简要介绍案例公司的背景和所处行业基本现状,然后从公司整体和业务流程两个层面介绍对案例公司内部控制现状的调查结果。对案例公司内部控制现状的透视是建立适合案例公司内部控制评价指标体系的重要前提。第三部分LJ公司内部控制评价分析：首先介绍用于案例公司内部控制评价的评价指标体系,然后以内部监督要素为例全面展示采用模糊层次分析法对案例公司内部控制进行评价的详细过程,并说明LJ公司内部控制模糊层次分析法评价结果,这部分内容是本文的核心内容。第四部分LJ公司内部控制优化的对策建议：结合第三部分内部控制评价指标体系各级指标的权重及评价结果分析造成LJ公司内部控制现状的原因,并以此为依据结合笔者在调研期间所获取的信息对LJ公司内部控制提出针对性的优化建议。第五部分结论与展望：对本文研究结论进行总结,同时也对进一步研究的方向提出期望。本文的主要贡献包括：第一,本文对案例企业LJ公司的内部控制综合评价采用的是模糊层次分析法,对于研究模糊综合评价法在企业中的应用具有参考意义。第二,本文以《企业内部控制基本规范》与《企业内部控制评价指引》为理论依据,结合笔者在LJ公司扎根调查所获得的对LJ公司内部控制的了解,为LJ公司量身打造了适合的内部控制评价指标体系,这一体系可以为LJ公司管理层日后的内部控制评价工作提供一些参考。第三,本文通过分析LJ公司内部控制评价指标系统各级指标的评价结果,找到了LJ公司内部控制的薄弱环节包括组织架构不合理、发展战略制定不当、风险评估系统缺失、预算控制执行不力、反舞弊机制不完善、内部控制评价与缺陷报告缺失等重大缺陷,提出了具有针刘性的改进建议。这些建议可以帮助LJ公司改善内部管理,从而提高其生产经营效率。
[Abstract]:With the rapid development of the social economy and the intensification of market competition, the demand for the establishment of a perfect internal control system is becoming more and more urgent in China for.2012 years. With the overall implementation of the basic norms of internal control and its supporting guidelines in the scope of the listed companies on the domestic board, the development of internal control theory and practice in our country has entered into the development of the theory and practice of internal control in China. However, the research on internal control and internal control of internal control and internal control evaluation in China started relatively late, and more is concerned with the research of theory. The case of applied research is mostly listed companies. The case company selected in this paper is a non listed large and medium-sized enterprise, and the research on how the large and medium enterprises in non listed companies use the internal enterprise. It is of great practical significance to control the basic standards, establish a standardized and perfect internal control system and how to conduct internal control evaluation based on the internal control evaluation guidelines of enterprises. Liquor is a traditional commodity for Chinese consumers to communicate emotions. Liquor industry is a very special industry in China. It experienced 2001 to 2011. After the explosive growth of gold in ten years, the liquor industry ushered in the "cold winter" in the industry in 2012. The liquor industry may not be able to get rid of the industry's dilemma in a short time in the future. Liquor enterprises face the great challenge of survival and development. When the development trend is good, the liquor enterprise management often concentrates on the expansion of the foreign liquor industry. In the new situation, the importance of internal control to the liquor enterprises has risen to an unprecedented height in the new situation..LJ company is a representative enterprise in the liquor industry. This paper hopes to change the internal control system of other enterprises in the white wine industry by studying the internal control of LJ company. Good advice is provided for good reference.
In addition to the introduction part, the main contents of this paper include: the first part of the theoretical analysis of internal control evaluation: including the literature review of internal control evaluation, the theoretical basis of internal control - the basis of behavior and control methodology and the theoretical framework of internal control evaluation. The second part of the internal control of the LJ company To introduce the background of the case company and the basic status of the industry, and then introduce the investigation results of the status of the internal control of case company from two aspects of the whole and the business process. The perspective of the situation of the internal control of the case company is the important premise to establish the internal control evaluation system of the case company. The third part of LJ company is in the company. The evaluation and analysis of the Department control: first, it introduces the evaluation index system for the internal control evaluation of the case company, and then takes the internal supervision elements as an example to show the detailed process of evaluating the internal control of the case company by fuzzy analytic hierarchy process, and explains the evaluation result of the fuzzy analytic hierarchy process of internal control of LJ company, this part of the content. It is the core content of this article. The fourth part of LJ company internal control optimization countermeasures and suggestions: combining the weight of the index system at all levels of the third parts of internal control evaluation index system and the analysis of the evaluation results to cause the internal control status of LJ company, and based on the information obtained by the author during the investigation and the internal control of the LJ company The fifth part is the conclusion and Outlook: the conclusion of this study is summarized, and the direction of further research is also put forward.
The main contributions of this paper include: first, this paper uses fuzzy analytic hierarchy process (fuzzy analytic hierarchy process) for the comprehensive evaluation of the internal control of LJ company in case enterprises, and has a reference significance for the study of the application of fuzzy comprehensive evaluation method in the enterprise. Second, this paper is based on the theoretical basis of the basic norms of internal control of enterprises and the guidance of internal control evaluation of enterprises. Combined with the understanding of the internal control of LJ company obtained by the author of LJ company, a suitable internal control evaluation index system is built for LJ company. This system can provide some reference for the internal control evaluation work of LJ company management in the future. Third, this paper analyzes the internal control evaluation index system of LJ company. The evaluation results of the indicators at all levels have found that the weak links of internal control of LJ company include unreasonable organizational structure, improper development strategy, lack of risk assessment system, poor implementation of budget control, imperfect anti fraud mechanism and lack of internal control evaluation and defect report. Some suggestions can help LJ improve its internal management so as to improve its production and operation efficiency.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7

【参考文献】