A汽车公司内部控制的问题与对策研究

发布时间：2018-06-20 23:57

本文选题：公司治理 + 内部控制　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：从公司治理看,完善企业内部控制的重要性与日俱增,董事会(BOD)对股东利益的保证需要通过内部控制部门将董事会会议决议(公司战略)转变为切实可行的经营目标与把控标准,而在具体执行过程中,流程的严谨设计与严格遵守将决定企业控制表现的好坏,从结果上就反映出公司治理的水平。本文的目的是将公司治理和内部控制的原理与企业实际流程管理的实践相结合,探讨如何在健全内部控制体系和加强公司治理的前提上,提高流程的设计、应用和管理水平。笔者主要是通过选取一家具有代表性的汽车行业合资企业为例,将COSO内部控制框架作为依据,在内部控制五要素与有关理论的指导下来进行企业内部控制机制的应用探究。文章主要运用案例研究的方式,通过观察A公司的内控现状和流程,分析了A公司内部控制的问题,再结合内部控制的五大要素的定义和JtE流程改造计划,在此对A公司现行的内部流程控制点提出完善建议：完善员工道德指引(包含增强员工的内部控制意识)、完善内审制度、建立和完善风险评估制度、完善全面预算管理和完善改进工作流程。通过考察A公司的JtE流程,印证了有效的内部控制有利于完善公司治理；内部控制的作用发挥则依靠着公司治理的改善。 A公司的内部控制应用研究为公司治理于内部控制理论的研究提供了实际的案例,同时也为企业的管理和内部控制实践提供了一个具体而微的研究视角,有助于更多的相关企业参照借鉴。
[Abstract]:From the point of view of corporate governance, the importance of perfecting the internal control of enterprises is increasing day by day. The guarantee of shareholders' interests by the board of directors (BOD) needs to transform the resolution of the board meeting (company strategy) into practical business objectives and control standards through the internal control department, and in the process of implementation, The strict design and strict compliance of the process will determine the performance of the enterprise control, and reflect the level of corporate governance from the results. The purpose of this paper is to combine the principles of corporate governance and internal control with the practice of enterprise actual process management, and discuss how to improve the level of process design, application and management on the premise of perfecting internal control system and strengthening corporate governance. The author chooses a representative joint venture of automobile industry as an example, taking COSO internal control framework as the basis, under the guidance of the five elements of internal control and related theories to explore the application of the internal control mechanism of enterprises. This article mainly uses the case study method, through observing A company's internal control present situation and the flow, has analyzed the A company internal control question, then unifies the internal control five main elements definition and the Jtee process transformation plan, In this paper, the author puts forward some suggestions for the improvement of internal process control points of company A: perfecting the employee's moral guidelines (including enhancing the employee's internal control consciousness, perfecting the internal audit system, establishing and perfecting the risk assessment system, and so on). Improve the overall budget management and improve the workflow. By investigating the JtE process of company A, it is proved that effective internal control is beneficial to the improvement of corporate governance. The role of internal control depends on the improvement of corporate governance. At the same time, it also provides a specific and micro research perspective for enterprise management and internal control practice, which is helpful for more relevant enterprises to reference.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F271;F275

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