TJP股份有限公司内部控制问题研究

发布时间：2018-02-03 07:29

本文关键词： 内部控制内部控制体系风险管理　出处：《天津大学》2013年硕士论文　论文类型：学位论文

【摘要】：进入21世纪以来，随着我国经济飞速发展和地球村概念的出现，上市公司成为经济增长的重要部分，促进了我国资本的增加，，提高了我国的国际地位。上市公司建立起了完善的管理机制，逐渐成为企业飞速发展的标志，在经济全球化的今天有着越来越重要的地位，上市公司的发展质量对我国经济发展至关重要。从另一方面来说上市公司一旦发生较大规模的经营风险又会给整个行业乃至整个经济体系带来巨大影响。上市公司稳步前进，必须要做好风险的防范和预测，内部控制体系的建立、完善与实施可以从治理结构、生产销售、资金活动、预防舞弊等方面有效的控制风险。本文对内部控制发展的历史，内部控制理论的演变过程进行了回顾。通过对对国内外内部控制的发展及现状的研究，结合我国上市公司主要遵循的的内部控制规范与指引，论述了内部控制的实质与要素，分析了理论界与实务界争论较大的内部控制与风险管理的区别以及二者之间的关系。通过对2011年年度报告披露的我国上市公司内部控制情况分析评价，归纳总结67家国内外同时上市公司内部控制活动的特点，研究并找出其中存在的问题。通过从事港口行业的A股上市公司TJP股份有限公司内部控制体系的构建与实施。以内部控制五要素为主线分析TJP股份有限公司内控体系的运行情况，对内控有效性进行了研究。提出健全TJP股份有限公司内控体系的内容与方式，通过采用风险矩阵进行风险评估的一些有效的方法，提出完善TJP股份有限公司内部控制的对策。本文的研究对我国上市公司健全内部控制体系具有一定理论意义和较强的实践指导作用。
[Abstract]:Since twenty-first Century, with the rapid development of economy of our country and the global village concept, the listed company has become an important part of economic growth, promote the increase of capital in China, to improve China's international status. Listed companies to establish a sound management mechanism, has become a symbol of the rapid development of enterprise, has becoming more and more important in the economic globalization, the development of the quality of listed companies is crucial to the economic development of our country. On the other hand, listed companies once larger business risk will bring tremendous influence to the whole industry and even the whole economic system. The listed company is making steady progress must be made to prevent and predict risk, establish internal the control system, improve and implement the governance structure, production and sales, cash flow, risk control to prevent fraud and other effective.
In this paper, the development of the internal control of history, evolution of internal control theory are reviewed. Through the research on the domestic and foreign development and present situation of internal control, combined with China's listed companies mainly follow the norms of internal control and guidance, discusses the essence and elements of internal control, analyzes the relationship between the difference between theory and practice debate greater internal control and risk management as well as the two. By 2011 the disclosure of the annual report of the listed company's internal control evaluation and analysis, summarized the characteristics of the internal control activities of 67 domestic and foreign listed companies at the same time, to study and find out the existing problems.
Through the construction and implementation of the port industry engaged in the A-share listed companies A TJP Limited by Share Ltd internal control system. The five elements of internal control is the main analysis of the operation of the internal control system of TJP Limited by Share Ltd, on the effectiveness of internal control are studied. Put forward contents and methods of internal control system of TJP Limited by Share Ltd, some effective methods for risk assessment by using risk matrix, put forward countermeasures to improve the internal control of the TJP Limited by Share Ltd. This study has a certain theoretical significance and practical guidance to our country's listed companies to establish internal control system.

【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F552.6;F272

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