Y公司内部控制活动有效性研究
发布时间：2018-10-08 08:35
【摘要】：企业内部控制活动的有效性对企业的经营管理起着至关重大的作用，如何提高企业内部控制活动有效性在当今学术界备受学者关注。本文以Y公司内部控制活动有效性作为个案研究对象,如何对Y公司内部控制活动有效性进行评价，是Y公司亟需解决的问题。因此，本文站在研究者的视角，对Y公司内部控制活动有效性进行研究，具有一定的理论和现实意义。 在本文的研究中，首先提出了研究的背景及意义，紧接着进行相关文献的综述，并提出本文研究的内容和方法。其次，对Y公司的基本情况及内部控制活动现状进行描述。再次，运用模糊综合评价法对Y公司内部控制活动的有效性进行评价。依据《企业内部控制应用指引》，结合Y公司经营特点，确定Y公司内部控制活动的评价指标，然后通过问卷调查的方式确定评价指标的隶属度，运用层次分析法确定评价指标的权重，从而综合评价指标的隶属度和权重得出评价结果。并对评价结果进行分析。再从评价结果的分析中找出Y公司内部控制活动存在的问题并分析其成因。最后针对其存在的问题及成因，，结合Y公司的经营情况，提出相应的改进建议。 本文的研究结果表明，虽然Y公司内部控制活动有效性整体上看是有效的，但仍然存在一些问题，主要表现为销售业务执行不到位、业务外包流程操作不合规、工程项目管理不规范和资产管理效率低下。针对这四个问题，本文提出了相应的改进建议，包括建立销售业务监督机制、加强业务外包流程监控力度、明确工程项目工作职责和更新固定资产管理技术。这对提高Y公司内部控制有效性，保证Y公司可持续发展具有重要的作用。同时，期望本文的研究能对对其他企业内部控制活动有效性的评价提供一些借鉴。
[Abstract]:The effectiveness of enterprise internal control activities plays an important role in the management of enterprises. How to improve the effectiveness of enterprise internal control activities has been concerned by scholars. In this paper, the effectiveness of Y company's internal control activities as a case study, how to evaluate the effectiveness of Y company's internal control activities is a problem that needs to be solved urgently. Therefore, from the perspective of researchers, this paper studies the effectiveness of Y Company's internal control activities, which has certain theoretical and practical significance. In the research of this paper, the background and significance of the research are put forward first, and then the related literature is summarized, and the contents and methods of the research are put forward. Secondly, the basic situation of Y Company and the current situation of internal control activities are described. Thirdly, the fuzzy comprehensive evaluation method is used to evaluate the effectiveness of Y Company's internal control activities. According to the Application Guide of Enterprise Internal Control, combined with the operating characteristics of Y Company, the evaluation index of Y Company's internal control activity is determined, and then the membership degree of the evaluation index is determined by questionnaire survey. The weight of the evaluation index is determined by the analytic hierarchy process (AHP), and the evaluation result is obtained by synthesizing the membership degree and weight of the evaluation index. The evaluation results are analyzed. Then from the analysis of evaluation results to find out the existing problems of Y Company's internal control activities and analyze its causes. Finally, according to its existing problems and causes, combined with the operating situation of Y Company, the corresponding improvement suggestions are put forward. The results of this paper show that although the effectiveness of internal control activities in Y Company is effective, there are still some problems, such as the lack of execution of sales business and the irregular operation of business outsourcing process. Project management is not standardized and asset management is inefficient. In view of these four problems, this paper puts forward corresponding improvement suggestions, including establishing the sales business supervision mechanism, strengthening the monitoring of the business outsourcing process, clarifying the work responsibility of the engineering project and updating the fixed assets management technology. This plays an important role in improving the effectiveness of Y Company's internal control and ensuring Y Company's sustainable development. At the same time, it is expected that this study can provide some reference for the evaluation of the effectiveness of internal control activities of other enterprises.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.47;F299.233.42
本文编号：2256113
[Abstract]:The effectiveness of enterprise internal control activities plays an important role in the management of enterprises. How to improve the effectiveness of enterprise internal control activities has been concerned by scholars. In this paper, the effectiveness of Y company's internal control activities as a case study, how to evaluate the effectiveness of Y company's internal control activities is a problem that needs to be solved urgently. Therefore, from the perspective of researchers, this paper studies the effectiveness of Y Company's internal control activities, which has certain theoretical and practical significance. In the research of this paper, the background and significance of the research are put forward first, and then the related literature is summarized, and the contents and methods of the research are put forward. Secondly, the basic situation of Y Company and the current situation of internal control activities are described. Thirdly, the fuzzy comprehensive evaluation method is used to evaluate the effectiveness of Y Company's internal control activities. According to the Application Guide of Enterprise Internal Control, combined with the operating characteristics of Y Company, the evaluation index of Y Company's internal control activity is determined, and then the membership degree of the evaluation index is determined by questionnaire survey. The weight of the evaluation index is determined by the analytic hierarchy process (AHP), and the evaluation result is obtained by synthesizing the membership degree and weight of the evaluation index. The evaluation results are analyzed. Then from the analysis of evaluation results to find out the existing problems of Y Company's internal control activities and analyze its causes. Finally, according to its existing problems and causes, combined with the operating situation of Y Company, the corresponding improvement suggestions are put forward. The results of this paper show that although the effectiveness of internal control activities in Y Company is effective, there are still some problems, such as the lack of execution of sales business and the irregular operation of business outsourcing process. Project management is not standardized and asset management is inefficient. In view of these four problems, this paper puts forward corresponding improvement suggestions, including establishing the sales business supervision mechanism, strengthening the monitoring of the business outsourcing process, clarifying the work responsibility of the engineering project and updating the fixed assets management technology. This plays an important role in improving the effectiveness of Y Company's internal control and ensuring Y Company's sustainable development. At the same time, it is expected that this study can provide some reference for the evaluation of the effectiveness of internal control activities of other enterprises.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.47;F299.233.42
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