P船舶代理企业内部控制研究

发布时间：2018-05-11 01:07

本文选题：内部控制 + 船舶代理　；参考：《大连海事大学》2017年硕士论文

【摘要】：随着企业管理水平的进步与发展,内部控制理论的内涵和外延也得到了不断的丰富和发展。但就目前我国内部控制实施而言,并不顺利。2008年5月,五部委联合发布了《企业内部控制基本规范》,随后在2010年4月,五部委发布了《企业内部控制配套指引》。企业的内部控制制度应以此为指导,进而提升我国企业的经营管理水平、抗风险能力、提高企业内部控制体系框架的合理性,以及内部控制体系建设的完整性。本文先从内部控制的理论入手,结合相关案例,深入的研究分析了内部控制的背景和意义、国内外研究现状、企业内部控制规范体系构架、COSO内部控制框架、我国内部控制框架与COSO的异同点、企业风险管理与内部控制的关系,进而结合P船舶代理企业的特点,针对其内部控制实施的现状和内控失效的真实案例提出内部控制实施中存在的问题,并对P船舶代理企业的内部控制失效的关键环节提出了改进建议。
[Abstract]:With the progress and development of enterprise management, the connotation and extension of internal control theory has been continuously enriched and developed. However, the implementation of internal control in our country is not smooth at present. In May 2008, the five ministries jointly issued the basic norms of Enterprise Internal Control, and then in April 2010, the five Ministries issued the supporting guidelines for Enterprise Internal Control. The internal control system of enterprises should be guided by this to improve the management level of enterprises in our country, the ability of resisting risks, the rationality of the framework of internal control system of enterprises and the integrity of the construction of internal control system. This paper begins with the theory of internal control, combined with relevant cases, deeply studies and analyzes the background and significance of internal control, domestic and foreign research status, enterprise internal control standard system framework COSO internal control framework, The similarities and differences between China's internal control framework and COSO, the relationship between enterprise risk management and internal control, and the characteristics of P shipbuilding agency enterprises, According to the present situation of the implementation of internal control and the real cases of internal control failure, the problems existing in the implementation of internal control are put forward, and suggestions for improving the key links of internal control failure of P ship agency are put forward.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F550.66;F552.6

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