G公司内部控制环境研究

发布时间：2018-05-07 21:27

本文选题：内部控制环境 + 治理结构　；参考：《湖南大学》2012年硕士论文

【摘要】：在内部控制的五要素中，内部环境被放在了第一位，它作为推动企业发展的动力，是所有其他内部控制组成部分的基础和核心，对企业内部控制的建立和实施有重大影响，其好坏直接决定了企业内部控制整体框架实施的效果。路桥施工企业作为基础设施的建设单位，如果内部控制环境存在问题，可能会导致工程质量事故，对公司和人民都会造成重大的影响。本文采用案例分析法和调查等方法，利用所取得G公司的资料以及调查询问的信息等，依据《企业内部控制应用指引》第1号到第5号有关内部控制环境五个方面的内容，即组织架构、发展战略、人力资源、社会责任和企业文化，分析G路桥公司的内部控制环境的现状，发现公司内部控制环境各方面存在的问题，并提出相应的改善措施。包括：完善公司的治理结构，避免董事兼任经理，发挥董事会各个专门委员会各自的职能；建立类矩阵式的组织机构，解决因为机构职责不清而产生的矛盾；制定适合自身发展的战略，脱离原控股集团的影响；提高公司待岗员工的工资，提高员工学历的要求，建立人力资源退出机制，在施工过程中严格按照法律的规定来进行；全面认识社会责任，建立全面的社会责任制度，增强公司的社会责任感；成立企业文化部，制定企业文化手册等。本文的研究旨在进一步完善公司的内部控制环境，为内部控制制度的执行创造良好的基础。同时，对其他路桥施工企业具有一定的借鉴意义，，从而共同建设行业良好的内部控制环境，保证工程项目的质量，保障人民的生命和财产安全，促进经济健康稳定地发展。
[Abstract]:Among the five elements of internal control, the internal environment is put first. As the motive force to promote the development of the enterprise, it is the foundation and core of all other internal control components, and has great influence on the establishment and implementation of the internal control of the enterprise. Its quality directly determines the effect of the implementation of the overall framework of enterprise internal control. Road and bridge construction enterprises as infrastructure construction units, if there are problems in the internal control environment, may lead to engineering quality accidents, and will have a significant impact on the company and people. This paper adopts the method of case analysis and investigation, and makes use of the information obtained from company G and the information of investigation and inquiry, according to the contents of five aspects of internal control environment from No. 1 to No. 5 of the guidelines for the Application of Internal Control in Enterprises. That is, organizational structure, development strategy, human resources, social responsibility and corporate culture, analyzes the current situation of the internal control environment of G Road and Bridge Company, finds out the problems in all aspects of the company's internal control environment, and puts forward corresponding improvement measures. It includes: perfecting the governance structure of the company, avoiding the directors acting concurrently as the manager, giving play to the respective functions of each special committee of the board of directors, establishing a kind of matrix organization to solve the contradiction caused by the unclear responsibilities of the organization; To formulate a strategy suitable for their own development, to break away from the influence of the original holding group, to raise the wages of the employees waiting for the job, to raise the requirements of the staff's academic qualifications, to establish a human resource withdrawal mechanism, and to carry out the work in strict accordance with the provisions of the law during the construction process; Fully understand social responsibility, establish a comprehensive system of social responsibility, strengthen the social responsibility of the company, set up the Ministry of Corporate Culture, formulate a handbook of corporate culture, etc. The purpose of this paper is to further improve the internal control environment of the company and create a good foundation for the implementation of the internal control system. At the same time, it has certain reference significance for other road and bridge construction enterprises, so as to jointly build a good internal control environment of the industry, ensure the quality of engineering projects, ensure the safety of people's lives and property, and promote the healthy and stable development of economy.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F285;F542

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