“大宇制纸”公司成本费用内部控制改进研究

发布时间：2017-12-31 03:45

本文关键词：“大宇制纸”公司成本费用内部控制改进研究　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：建立适应企业的成本费用内部控制制度对企业的生产经营有着关键的作用,目前,我国大多企业都有建立,然而多数企业对成本费用内部控制的综合认识还不够充足,建立相对完备的成本费用内部控制制度的公司还不多见,各公司大多只是具有一些财务管理制度,例如,成本费用核算制度、综合预算管理制度、差旅费借款制度、业务招待费管理制度以及费用报销制度等。以上制度多数仅仅是作为成本费用内部控制体系中一部分而独立存在,没有结合起来构成一个完整的制度体系。文中为了解决此类问题,从成本费用内部控制的基本理论出发,对成本费用内部控制的基本内容加以论述,系统对“大宇制纸”公司成本费用内部控制现存状态进行分析,找出不足之处,进而从问题出发提出切实可行的解决问题措施,力图将“大宇制纸”公司的成本费用内部控制工作加以完善。文章共分为五个章节：第一章为绪论,对文章的研究背景及意义加以介绍,回顾国内外成本费用内部控制的相关文献,并对其加以阐述,具体涵盖的内部控制以及成本费用内部控制的相关理论研究；第二章以成本费用内部控制的基础理论作为全文的指导思想,对其进行阐述与分析,成本费用内部控制的基本理论包含控制论和风险管理理论两种；第三章以“大宇制纸”公司为案例,系统分析其成本费用内部控制的业务流程,从成本费用内部控制的现存状态出发,找出其存在的问题；第四章针对第三章找出的“大宇制纸”公司成本费用内部控制存在的问题,提出切实可行的解决方案；第五章阐述了为了使“大宇制纸”公司成本费用内部控制工作得到保障,该如何完善企业内部控制的环境。
[Abstract]:It is very important to establish the internal control system of cost and expense for enterprises. At present, most enterprises in our country have established it. However, most enterprises do not have enough comprehensive understanding of the internal control of cost and expense, and few companies have established a relatively complete system of internal control of cost and expense, and most of the companies have only some financial management system. Examples include the cost-cost accounting system, the integrated budget management system, and the travel borrowing system. Most of the above systems exist independently as part of the internal control system of cost and expense. In order to solve this kind of problem, this paper discusses the basic content of the internal control of cost and expense from the basic theory of internal control of cost and expense. The system analyzes the existing state of the cost and expense internal control of Daewoo Paper making Company, finds out the deficiency, and then puts forward some feasible measures to solve the problem from the point of view of the problem. Try to improve the internal control of cost and expense of Daewoo Paper Company. The article is divided into five chapters: the first chapter is an introduction, the research background and significance of the article are introduced, review of the internal control of domestic and foreign cost and related literature, and to explain it. The specific covered internal control and the cost of internal control of the relevant theoretical research; The second chapter takes the basic theory of internal control of cost and cost as the guiding ideology of the full text, expounds and analyzes it. The basic theory of internal control of cost and cost includes cybernetics and risk management theory. The third chapter takes Daewoo Paper Company as a case, systematically analyzes the business process of internal control of cost and expense, and finds out the existing problems from the existing state of internal control of cost and cost. Chapter 4th puts forward feasible solutions to the problems in the internal control of cost and expense of Daewoo Paper Company, which are found in Chapter 3. Chapter 5th expounds how to perfect the environment of enterprise internal control in order to ensure the internal control of cost and expense of Daewoo Paper Company.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.83;F406.7

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