太原铁路局多经企业集团内部控制构建研究

发布时间：2018-06-22 08:32

本文选题：内部控制 + COSO框架　；参考：《山西大学》2013年硕士论文

【摘要】：中国铁路多经企业,是中国铁路运输企业体系中一类特殊企业群体。经过几十年的发展,中国铁路多经企业已经成为中国铁路经济的重要组成部分,成为铁路企业体系中不可或缺的成员。随着铁路改革的深入,铁路多元化经营战略的实施,铁路多经企业的集团化,专业化,规范化必将更上一层楼,但是,从铁路多经企业的发展现状来看,存在着产权不明确,公司治理不合理,管理混乱,内部控制不健全等缺陷。这些问题如果不解决,必将制约铁路多经企业的发展。本文以太原铁路局多经企业集团为研究对象,综合运用理论分析和实证研究的方法,尝试在太原铁路局多经企业系统中,以企业内部控制体系的构建为契机,探索一条铁路多经企业改革发展新路径,经营管理新模式,从而为中国铁路的改革与发展,其他铁路局多经企业规范化管理提供有益借鉴。全文从内部控制的相关理论出发,以美国COSO框架为构建太原铁路局多经企业集团内控体系的理论基础,通过从太原铁路局多经企业内部控制存在的主要问题入手,剖析其内部控制问题产生的原因,并对现有内部控制进行评价分析,进而提出构建内部控制体系的策略,最终完善太原铁路局多经企业集团内部控制体系。本文的创新之处在于以COSO内部控制理论框架为指导,对太原铁路局多经企业集团的内部控制体系构建提出建议。
[Abstract]:Chinese railway multi-economy enterprise is a special enterprise group in the railway transportation enterprise system of China. After decades of development, China's railway enterprises have become an important part of the railway economy and an indispensable member of the railway enterprise system. With the deepening of railway reform, the implementation of the strategy of railway diversification, the collectivization, specialization and standardization of railway enterprises will certainly be further advanced. However, from the current situation of railway enterprises' development, the property rights are not clear. Unreasonable corporate governance, management chaos, internal control is not perfect and other defects. If these problems are not solved, the development of railway enterprises will be restricted. This article takes Taiyuan Railway Bureau as the research object, synthetically uses the theory analysis and the demonstration research method, tries to take the enterprise internal control system construction as the opportunity in the Taiyuan Railway Bureau multi-economy enterprise system. This paper explores a new way of reform and development of railway enterprises and a new mode of operation and management, thus providing useful reference for the reform and development of Chinese railways and the standardized management of other railway administrations. Based on the theory of internal control and the framework of COSO in the United States, this paper starts with the main problems in the internal control of Taiyuan Railway Bureau, starting with the internal control system of Taiyuan Railway Bureau. This paper analyzes the causes of the internal control problems, evaluates and analyzes the existing internal control, and then puts forward the strategy of constructing the internal control system, and finally consummates the internal control system of Taiyuan Railway Bureau. The innovation of this paper is based on the COSO internal control theory framework, and puts forward some suggestions on the construction of the internal control system of Taiyuan Railway Bureau.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F532.6

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