基于COSO视角的ITCL公司销售物流内部控制研究
发布时间：2018-08-08 15:47
【摘要】：随着经济的快速发展,市场竞争不断加剧。提升企业的综合实力是每个企业考虑的首要问题。怎样在节约企业生产成本的情况下而又可以使企业产品的使用价值与价值得到实现,提升企业的综合形象,企业的内部控制扮演着重要角色。。近三十年来,内部控制理论越来越受到国内外学者的关注,对企业进行内部控制可以监督企业经营任务的有效执行,对企业的长期发展至关重要。 内部控制是隶属于公司内部管理,对公司的生存和发展具有重要的实践意义。内部控制体系是一个由治理层、管理层和其他人员设计和执行的有关政策和程序构成的有机系统。构建科学而高效的内部控制体系,对于提升一个单位的管理水平,提高经营的效率具有重要意义。新修订的《会计法》非常关注企业内部控制制度的建设问题。企业的经营失败、会计信息失真以及不法经营在很大程度上都可以归结为企业内部控制的缺失或者失效。研究企业内部控制的理论与实务就成了目前最紧迫的课题之一。但是目前学界对内部控制的认识还不足,也不是很统一。 内部控制理论经历了漫长的发展时期。21世纪初国外发生的几件由于内部控制不当导致企业经济出现严重危机事件,以及国内大公司发生的类似事件,都让学者们重新审视内部控制的重要性。在总结和借鉴国内外最新创新理论成果及中国公司自主创新成功经验的基础上,针对公司中现实存在的问题进行研究。主要是为了解决ITCL公司在销售物流方向上的内部控制问题,以保护公司资产的安全,将经营风险降低在合理的范围内。同时保护经销商的权益,真正实现公司与客户的双赢,从而为公司赢得良好的口碑。 本文以ITCL销售物流发展情况为背景,通过分析该公司销售物流内部控制的问题与不足之处,给出相应的改善措施。本文的思想主线是美国COSO框架体系下的内部控制理论,从控制环境、风险评估、控制活动、信息与沟通以及监控等五要素对ITCL销售物流内部控制进行分析,运用调查及实践的方法,不断完善ITCL公司销售物流内部控制,对ITCL公司长期发展能力的提高很有帮助,为公司可持续稳定发展保驾护航。
[Abstract]:With the rapid development of economy, market competition is becoming more and more serious. To improve the comprehensive strength of enterprises is the first issue that every enterprise considers. How to realize the use value and value of the enterprise product under the condition of saving the production cost of the enterprise, and improve the comprehensive image of the enterprise, the internal control of the enterprise plays an important role. In the past 30 years, the theory of internal control has been paid more and more attention by domestic and foreign scholars. Internal control of enterprises can supervise the effective implementation of business tasks, and is very important to the long-term development of enterprises. Internal control is subordinate to the internal management of the company, which has important practical significance for the survival and development of the company. The internal control system is an organic system of policies and procedures designed and implemented by the governance layer, management and others. It is of great significance to construct a scientific and efficient internal control system to improve the management level of a unit and to improve the efficiency of management. The newly revised Accounting Law pays close attention to the construction of enterprise internal control system. The failure of enterprise management, the distortion of accounting information and the illegal operation can be attributed to the absence or invalidation of the internal control of the enterprise to a great extent. Research on the theory and practice of enterprise internal control has become one of the most urgent issues. However, the current academic understanding of internal control is not enough, nor is it very uniform. The theory of internal control has experienced a long period of development. At the beginning of the 21st century, several serious economic crisis events occurred in foreign countries due to improper internal control, as well as similar events that occurred in large domestic companies. Both have allowed scholars to re-examine the importance of internal controls. On the basis of summing up and drawing lessons from the latest innovation theory at home and abroad and the successful experience of independent innovation of Chinese companies, this paper studies the problems existing in the company. The main purpose of this paper is to solve the problem of internal control in the direction of sales logistics of ITCL Company in order to protect the safety of the company's assets and reduce the operating risk within a reasonable range. At the same time, protect the rights and interests of dealers, truly achieve the win-win situation between the company and customers, thus winning a good reputation for the company. Based on the development of ITCL sales logistics, this paper analyzes the problems and shortcomings of the internal control of sales logistics, and puts forward the corresponding improvement measures. The main idea of this paper is the internal control theory under the COSO framework system of the United States. It analyzes the internal control of ITCL sales logistics from five elements: control environment, risk assessment, control activities, information and communication, and monitoring. By using the method of investigation and practice, the internal control of sales logistics of ITCL Company is constantly perfected, which is helpful to the improvement of the long-term development ability of ITCL Company, and ensures the sustainable and stable development of the company.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F252;F406.7;F426.82
本文编号：2172262
[Abstract]:With the rapid development of economy, market competition is becoming more and more serious. To improve the comprehensive strength of enterprises is the first issue that every enterprise considers. How to realize the use value and value of the enterprise product under the condition of saving the production cost of the enterprise, and improve the comprehensive image of the enterprise, the internal control of the enterprise plays an important role. In the past 30 years, the theory of internal control has been paid more and more attention by domestic and foreign scholars. Internal control of enterprises can supervise the effective implementation of business tasks, and is very important to the long-term development of enterprises. Internal control is subordinate to the internal management of the company, which has important practical significance for the survival and development of the company. The internal control system is an organic system of policies and procedures designed and implemented by the governance layer, management and others. It is of great significance to construct a scientific and efficient internal control system to improve the management level of a unit and to improve the efficiency of management. The newly revised Accounting Law pays close attention to the construction of enterprise internal control system. The failure of enterprise management, the distortion of accounting information and the illegal operation can be attributed to the absence or invalidation of the internal control of the enterprise to a great extent. Research on the theory and practice of enterprise internal control has become one of the most urgent issues. However, the current academic understanding of internal control is not enough, nor is it very uniform. The theory of internal control has experienced a long period of development. At the beginning of the 21st century, several serious economic crisis events occurred in foreign countries due to improper internal control, as well as similar events that occurred in large domestic companies. Both have allowed scholars to re-examine the importance of internal controls. On the basis of summing up and drawing lessons from the latest innovation theory at home and abroad and the successful experience of independent innovation of Chinese companies, this paper studies the problems existing in the company. The main purpose of this paper is to solve the problem of internal control in the direction of sales logistics of ITCL Company in order to protect the safety of the company's assets and reduce the operating risk within a reasonable range. At the same time, protect the rights and interests of dealers, truly achieve the win-win situation between the company and customers, thus winning a good reputation for the company. Based on the development of ITCL sales logistics, this paper analyzes the problems and shortcomings of the internal control of sales logistics, and puts forward the corresponding improvement measures. The main idea of this paper is the internal control theory under the COSO framework system of the United States. It analyzes the internal control of ITCL sales logistics from five elements: control environment, risk assessment, control activities, information and communication, and monitoring. By using the method of investigation and practice, the internal control of sales logistics of ITCL Company is constantly perfected, which is helpful to the improvement of the long-term development ability of ITCL Company, and ensures the sustainable and stable development of the company.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F252;F406.7;F426.82
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