XJ科技有限公司内部控制案例研究

发布时间：2018-06-22 18:28

本文选题：内部控制 + 风险评估　；参考：《辽宁大学》2017年硕士论文

【摘要】：21世纪的今天,我国的政治经济步入了飞速的发展的阶段,然而由于人口老龄化日趋严重以及人口数量逐渐增多,每个人单位时间内所需要创造的社会价值也随之增加,时间变得越来越宝贵。为了能够节省更多的时间用来工作和休息,打车成为了大多数年轻人首选的交通方式,因此各个城市出现了打车难用车难的情况。除了市内打车困难之外,城市之间用车也处于低效低速的状态。目前城市之间利用率最高的交通方式有三种,分别为火车、客车、出租车,然而这三种方式均在时间或价格上限制着顾客的选择,严重影响着顾客的出行。XJ科技有限公司在这样的出行市场上利用互联网优势,抢险占领了大部分市场,但是由于公司领导层过分侧重于市场推广,严重忽略了公司内部治理,导致了XJ科技有限公司在风险评估、信息传输、控制环境等方面出现了较为严重的问题。在XJ科技有限公司的日常运营中,风险控制两个重要组成部分预算和风险评估均以形式工作为主,预算的上报不及时且报告不规范,难以为控制风险提供可靠信息;同时风险评估工作存在计分机制不科学,评估结果不经处理,导致风险评估工作沦为形式。XJ科技有限公司在信息传输方面忽略后台支撑部是公司与使用者的重要信息枢纽,没有为公司基层员工以及后台支撑部创造良好的信息传输渠道,导致管理层信息闭塞,对影响公司实现运营目标的风险反应迟钝。本文通过绪论、案例描述、案例分析、对策与建议以及结束语,对XJ科技有限公司的内部控制存在的问题以及解决方案进行系统的阐述。具体内容如下:绪论部分主要是对论文的研究背景、研究目的及意义和研究方法与内容进行系统的阐述。正文的第一部分为案例描述。该部分主要分为XJ科技有限公司概况及现状和XJ科技有限公司的四个案例介绍。第二部分为论文的案例分析。该部分先对案例分析中需要的理论知识进行简单的介绍之后对XJ科技有限公司出现的案例进行问题的描述和原因的分析。第三部分是启示与建议。该部分是针对XJ科技有限公司存在的问题提出相应的整改建议和所受到的启示。最后是结论,主要是表达希望XJ科技有限公司能够认识到公司存在的巨大的内部控制漏洞并加以解决。
[Abstract]:Today in the 21st century, the political economy of our country has stepped into the stage of rapid development. However, due to the aging of the population and the increasing number of the population, the social value that each person needs to create in the unit time also increases. Time has become more and more precious. In order to save more time for work and rest, taxi has become the preferred mode of transportation for most young people. In addition to the difficulties of hitchhiking in the city, inter-city cars are also in a low efficiency and low speed state. At present, there are three modes of transportation with the highest utilization rate between cities: trains, buses and taxis. However, these three modes limit the choice of customers in terms of time or price. The travel. XJ Technology Co., Ltd., which has seriously affected the customers, has taken advantage of the Internet in such a travel market and seized most of the markets. However, because the company's leadership has placed too much emphasis on market promotion, it has seriously neglected the internal governance of the company. XJ Technology Co., Ltd. has serious problems in risk assessment, information transmission, control environment and so on. In the daily operation of XJ Science and Technology Co., Ltd, the budget and risk assessment of two important components of risk control are mainly in the form of work, the budget report is not timely and the report is not standardized, so it is difficult to provide reliable information for risk control. At the same time, there is an unscientific scoring mechanism in the risk assessment work, and the evaluation results are not processed, which results in the risk assessment work being reduced to form. XJ Science and Technology Co., Ltd. neglects the backstage support department in the aspect of information transmission. It is an important information hub for the company and the users. It does not create a good information transmission channel for the basic employees and the backstage support department, which leads to the information block of the management, and is slow to respond to the risk that affects the company to achieve the operational goals. Through the introduction, case description, case analysis, countermeasures and suggestions, and concluding remarks, this paper systematically expounds the existing problems and solutions of the internal control of XJ Science and Technology Co., Ltd. The specific contents are as follows: the introduction is mainly about the research background, research purpose and significance, research methods and contents. The first part of the text is a case description. This part is mainly divided into XJ Technology Co., Ltd. and the current situation and XJ Technology Co., Ltd. four cases. The second part is the case analysis of the thesis. In this part, the theoretical knowledge needed in the case analysis is introduced briefly, and then the problem description and the cause analysis of the case of XJ Science and Technology Co., Ltd. The third part is enlightenment and suggestion. This part is aimed at the problems of XJ Technology Co., Ltd. Finally, the conclusion is mainly expressed to express the hope that XJ Technology Co., Ltd. can recognize the existence of the company's huge internal control loophole and solve it.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F572;F570.5

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