J公共交通公司内部控制研究

发布时间：2018-09-05 16:47

【摘要】：内部控制是现在市场经济中为大家所熟知的企业概念,通常是指由企业的董事会、治理阶层和其他员工实施的,为了达成运营的效率效果、提高财务报告的可靠性、恪守相关法令的遵循性等目标,提供合理保证的过程。2016年,交通运输部印发了《城市公共交通“十三五”发展纲要》。这是“十三五”期间,政府为推进“城市公共交通优先发展”而下发的指导性文件。因此,研究城市公共交通企业的内部控制,在发展城市经济政治、科技人文、教育文化等方面发挥着不可或缺的作用。与大多数国内企业一样,J公共交通公司建立了一套内部控制模式。但是,该公司对经营风险和管理效率的控制,仍然没有达到令人满意的效果。尤其是近年来,J公共交通公司发生过公交票款被盗事件、客运站工资经办人员侵吞部分工资款事件、分公司修理厂材料盘亏事件以及由于生产经营管理不规范,导致补贴亏损、审计受质疑等企业经营风险事件,给公司的健康发展造成了不利的影响。本文总结了国内外学者对内部控制的研究成果,对企业内部控制的概念和内涵进行阐述。然后,以J公共交通公司为研究对象,通过实地观察和调查,剖析J公共交通公司当前内部控制的现状与存在的问题,分析产生问题的原因。在此基础上,为J公共交通公司探索出一套优化内部控制的设计方案,并为城市公共交通行业深化内部控制制度提供参考意见。
[Abstract]:Internal control is a well-known enterprise concept in the present market economy. It usually refers to the implementation by the board of directors, the governing class and other employees of the enterprise. In order to achieve the efficiency of operation and improve the reliability of financial reports, In 2016, the Ministry of Transport issued the "Thirteenth Five-Year Plan for Urban Public Transport". This is a guiding document issued by the government to promote the priority development of urban public transport during the Thirteenth Five-Year Plan. Therefore, the study of the internal control of urban public transport enterprises plays an indispensable role in the development of urban economy and politics, science and technology humanities, education and culture. Like most domestic companies, the public transport company has established an internal control model. However, the company's control of operational risks and management efficiency, still has not achieved satisfactory results. In particular, in recent years, there have been incidents of theft of public transport tickets, embezzlement of part of wages by employees of passenger stations, material losses in branch repair plants, and loss of subsidies due to irregular production and management. Audit has been questioned and other business risk events, to the healthy development of the company has a negative impact. This paper summarizes the domestic and foreign scholars' research results on internal control, and expounds the concept and connotation of enterprise internal control. Then, taking J public transportation company as the research object, through the field observation and investigation, analyzes the present situation and the existing problem of the J public transportation company's internal control, analyzes the reason of the problem. On this basis, this paper explores a set of optimal internal control design scheme for J Public Transport Company, and provides reference for deepening the internal control system in the urban public transport industry.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F572.6;F570.5

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