BX食品股份有限公司内部控制问题研究
发布时间：2018-11-22 16:42
【摘要】：在市场经济的宏观环境下,企业已成为国民经济的重要构成部分。企业为了在市场竞争中立于不败之地,获得快速、健康、稳定的发展,就需要以最优的方式提高自身的经济效益和社会效益,提升企业既定目标的达成率。为了实现上述要求,企业需要依靠内部的管理机制和控制能力,来规避风险,降低成本,提高效益。因此,企业内部控制的作用与意义便越来越重要。我国自2008年出台《企业内部控制基本规范》后,企业内部控制作为企业规范化管理的手段,已逐步得到企业的认可与推行。 不同的行业、不同的企业,其内部控制的形式与重点有所不同,内部控制存在的问题也不完全相同。同一企业的不同发展阶段,其内部控制问题也存在着一定的差异。此文运用企业内部控制的相关理论,对BX食品股份有限公司不同发展阶段内部控制存在的问题及原因进行了深入的研究,并针对这些问题,系统性的进行了优化内部控制的流程分析,根据分析的情况,结合企业在单一产品阶段和多品类集团式经营阶段的差异性,分别提出了内部控制的实施建议。通过分析研究从而得出：内部控制是企业健康发展不可或缺的重要组成部分；企业在不同的发展阶段所面临的内部控制问题有所不同,因而内部控制的实施策略也应有所不同；另外,企业内部控制在市场经济环境下应更加讲求“成本效益”、“风险导向”、“系统性”、“专业性”和“创新性”。企业内部控制只有不断创新方法,把握发展趋势,灵活调整策略,才能够使企业走上健康发展之路,使企业的竞争力得以不断的提升。 此文从理论分析到具体案例解剖,系统的将BX食品股份有限公司内部控制的问题、原因、优化分析、实施建议进行了全面、系统、分阶段的论述,对相关企业及企业发展不同阶段的内部控制问题研究,都会有一定的参考意义。
[Abstract]:In the macro-environment of market economy, enterprises have become an important part of national economy. In order to be invincible in the market competition and obtain rapid, healthy and stable development, enterprises need to improve their own economic and social benefits in the best way, and improve the rate of achievement of the enterprise's established goals. In order to realize the above requirements, enterprises need to rely on internal management mechanism and control ability to avoid risks, reduce costs and improve efficiency. Therefore, the role and significance of enterprise internal control is becoming more and more important. Since the introduction of the basic Standard of Enterprise Internal Control in 2008, as a means of standardized management of enterprises, the internal control of enterprises has been gradually recognized and implemented by enterprises. Different industries and different enterprises have different internal control forms and emphases, and the problems of internal control are not exactly the same. At different stages of development of the same enterprise, there are some differences in its internal control problems. In this paper, the problems and causes of internal control in different stages of development of BX Food Co., Ltd. are deeply studied by using the relevant theories of internal control of enterprises, and these problems are pointed out. Systematic analysis of the process of optimization of internal control, according to the analysis of the situation, combined with the enterprise in the single product stage and multi-category group management phase differences, respectively put forward the implementation of internal control recommendations. Through the analysis and research, it is concluded that internal control is an indispensable and important part of the healthy development of enterprises, the internal control problems faced by enterprises in different stages of development are different, so the implementation strategies of internal control should be different. In addition, enterprises' internal control should pay more attention to "cost benefit", "risk orientation", "systematization", "professionalism" and "innovation" in the market economy environment. Only by constantly innovating the method, grasping the development trend and adjusting the strategy flexibly, can the enterprise take the road of healthy development and the competitiveness of the enterprise be continuously promoted. From the theoretical analysis to the specific case study, this paper systematically discusses the internal control problems, causes, optimization analysis and implementation suggestions of BX Food Co., Ltd. in a comprehensive, systematic and phased manner. The research on internal control in different stages of the development of related enterprises and enterprises will have some reference significance.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7
本文编号：2349920
[Abstract]:In the macro-environment of market economy, enterprises have become an important part of national economy. In order to be invincible in the market competition and obtain rapid, healthy and stable development, enterprises need to improve their own economic and social benefits in the best way, and improve the rate of achievement of the enterprise's established goals. In order to realize the above requirements, enterprises need to rely on internal management mechanism and control ability to avoid risks, reduce costs and improve efficiency. Therefore, the role and significance of enterprise internal control is becoming more and more important. Since the introduction of the basic Standard of Enterprise Internal Control in 2008, as a means of standardized management of enterprises, the internal control of enterprises has been gradually recognized and implemented by enterprises. Different industries and different enterprises have different internal control forms and emphases, and the problems of internal control are not exactly the same. At different stages of development of the same enterprise, there are some differences in its internal control problems. In this paper, the problems and causes of internal control in different stages of development of BX Food Co., Ltd. are deeply studied by using the relevant theories of internal control of enterprises, and these problems are pointed out. Systematic analysis of the process of optimization of internal control, according to the analysis of the situation, combined with the enterprise in the single product stage and multi-category group management phase differences, respectively put forward the implementation of internal control recommendations. Through the analysis and research, it is concluded that internal control is an indispensable and important part of the healthy development of enterprises, the internal control problems faced by enterprises in different stages of development are different, so the implementation strategies of internal control should be different. In addition, enterprises' internal control should pay more attention to "cost benefit", "risk orientation", "systematization", "professionalism" and "innovation" in the market economy environment. Only by constantly innovating the method, grasping the development trend and adjusting the strategy flexibly, can the enterprise take the road of healthy development and the competitiveness of the enterprise be continuously promoted. From the theoretical analysis to the specific case study, this paper systematically discusses the internal control problems, causes, optimization analysis and implementation suggestions of BX Food Co., Ltd. in a comprehensive, systematic and phased manner. The research on internal control in different stages of the development of related enterprises and enterprises will have some reference significance.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7
【参考文献】
相关期刊论文 前3条
1 孟秀琴;;浅谈我国项目投资的可行性研究[J];经济师;2008年06期
2 和丽芬;;对中小企业内部控制框架构建的思考[J];会计之友(上旬刊);2008年05期
3 李开孟;;企业投资项目可行性研究要点[J];中国投资;2007年11期
，本文编号：2349920
本文链接：https://www.wllwen.com/jingjilunwen/gongyejingjilunwen/2349920.html
