SC公司筹资活动的内部控制案例研究

发布时间：2018-07-03 13:27

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

【摘要】：企业的内部控制思想由来已久，企业管理的关键点是内部控制制度的建设程度，同样这也是企业进行管理精细化的重要组成部分。假如企业的内部控制缺失，企业的管理将会出现问题，企业财务出现困境，最终引起企业陷入困境，甚至破产。所以，加强企业内部控制和管理，抓住企业管理的关键控制点，能有效保护企业利益，维护企业的生存和发展。 SC是一个国有上市企业，国有企业必须符合要符合中国特色社会主义道路的特点，要符合中国正处于社会主义初级阶段的具体国情要求。我们也可以看到SC公司是一个大型的上市企业，涉及到房地产，水务，和金融服务业。这些行业，特别是房地产和金融服务业，都是需要先期筹资，而后再开始运作。因此，企业只有加强内部控制管理，才能为筹资活动的顺利开展创造条件和保障，促进企业战略目标的实现。在实践中，，许多企业在筹资活动中遭受失败，企业内部控制管理出现问题是其失败的重要原因。本论文可分为五个部分，具体内容如下：第一章绪论，本章的主要内容包括选题背景、研究意义和研究目的，并对国内外学者关于内部控制理论进行了介绍说明。第二章主要阐述了研究对象SC公司的概况，包括SC公司的筹资结构和筹资方式。第三章主要阐述SC公司的筹资活动的内部控制现状和存在的问题，这也是全文的主要部分。只有寻找出问题所在才能找对应对的策略。第四章主要是介绍SC公司的筹资活动的内部控制目标原则和关键控制点。SC公司如果要针对前面第三章阐述的现状以及内控进行改善，该如何做，该从什么地方下手。这一章主要提供了这些要点和方法。第五章是针对SC公司的现状和问题，阐述了基本对策。使得SC公司的筹资活动的内部控制制度体系完善。更加有利于未来SC公司的筹资活动的展开和进行。第六章是针对上述文章的一个总结概括。
[Abstract]:The idea of internal control of enterprises has a long history, the key point of enterprise management is the degree of construction of internal control system, which is also an important part of fine management of enterprises. If the internal control of the enterprise is absent, the management of the enterprise will appear the problem, the financial difficulty of the enterprise will appear, finally cause the enterprise to fall into the predicament, even go bankrupt. Therefore, strengthening the internal control and management of enterprises and grasping the key control points of enterprise management can effectively protect the interests of enterprises and maintain the survival and development of enterprises. SC is a state-owned listed enterprise. State-owned enterprises must conform to the characteristics of socialism with Chinese characteristics and meet the specific national conditions in which China is in the primary stage of socialism. We can also see SC is a large listed company involved in real estate, water, and financial services. These industries, especially real estate and financial services, need to be raised in advance before they start operating. Therefore, only by strengthening the internal control management can the enterprises create the conditions and guarantee for the smooth development of fund-raising activities, and promote the realization of the strategic objectives of the enterprises. In practice, many enterprises suffer from failure in financing activities, and the internal control management problems are the important reasons for their failure. This paper can be divided into five parts, the specific contents are as follows: chapter 1 introduction, the main content of this chapter includes the background of the topic, research significance and research purposes, and domestic and foreign scholars on the theory of internal control were introduced. The second chapter mainly describes the research object of SC company, including the financing structure and financing mode of SC company. The third chapter mainly describes the current situation and existing problems of SC's financing activities, which is also the main part of the full text. Only by finding out where the problem lies can you find the right strategy to deal with. The fourth chapter mainly introduces the internal control target principle and the key control point of the financing activities of SC. If the company wants to improve the status quo and internal control as described in the third chapter above, how to do it and where to start. This chapter mainly provides these points and methods. The fifth chapter is aimed at the SC company's present situation and the question, elaborated the basic countermeasure. So that SC financing activities of the internal control system perfect. More conducive to the future SC financing activities and the development. The sixth chapter is a summary of the above-mentioned articles.
【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】：F275;F299.24

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