N公司内部控制环境的优化研究

发布时间：2018-01-05 19:29

本文关键词：N公司内部控制环境的优化研究　出处：《广西大学》2014年硕士论文　论文类型：学位论文

【摘要】：全球经济一体化以来,随着越来越多的财务舞弊案例在企业中不断的出现,内部控制逐渐成为一个引人瞩目的企业项目,内部控制之于企业生存与发展的重要性开始引起广泛关注。作为当今企业管理的核心部分,内部控制是企业对自身进行约束和调整的一种掌管机制。其中,内部控制环境是内部控制之根基,给控制过程提供了有效的实施平台,同时也是内部控制能否成功建立和顺利起效的关键所在。在这些企业的财务舞弊现象中,企业内部控制体系之所以未能有效发挥作用的主要原因还是由于内部控制环境出现了不同程度的缺陷。因此,在对建立企业内部控制体系引起足够重视的基础上,更需要重点关注内部控制环境的优化。文章以内部控制环境为主要的研究对象,旨在通过研究企业内部控制环境存在的缺陷及优化措施,进而使企业能加快优化自身内部控制环境的步伐,从而为内部控制制度的实施创造有利条件。本文的具体研究思路是：首先,从内部控制环境的国内外研究现状出发,对其进行了总结与分析；其次,对内部控制环境的发展历程与相关理论进行了概述,以此作为研究所需的理论依据；随后,以N公司为研究对象,分别从治理结构、企业战略、人力资源、企业文化、社会责任这五个组成要素来说明N公司的内部控制环境现状,然后就此剖析其内部控制环境现有的缺陷；最后,针对这些缺陷提出相应的完善其内部控制环境的对策。通过改善N公司的内部控制环境,力求更好的推动该公司内部控制制度的成功实施,从而为企业的不断发展提供有效保障。
[Abstract]:Since the global economic integration, with more and more cases of financial fraud in enterprises, internal control has gradually become a remarkable enterprise project. The importance of internal control to the survival and development of enterprises began to arouse widespread concern. As the core part of enterprise management, internal control is a kind of control mechanism for enterprises to restrict and adjust themselves. The internal control environment is the foundation of internal control, which provides an effective implementation platform for the control process, and is also the key to the successful establishment and smooth effect of internal control. The main reason why the internal control system of enterprises can not play an effective role is due to the internal control environment has different degrees of defects. On the basis of enough attention to the establishment of enterprise internal control system, it is necessary to pay more attention to the optimization of internal control environment. This paper takes the internal control environment as the main research object. The purpose of this paper is to study the defects and optimization measures of the internal control environment of enterprises, so that the enterprises can speed up the pace of optimizing their own internal control environment. In order to create favorable conditions for the implementation of the internal control system. The specific research ideas of this paper are: first, from the internal control environment at home and abroad, the status quo of its summary and analysis; Secondly, the development of the internal control environment and related theories are summarized, as the theoretical basis for the study; Then, with N company as the research object, from governance structure, corporate strategy, human resources, corporate culture, social responsibility to explain N company's internal control environment status quo. Then analyze the existing defects of its internal control environment; Finally, this paper puts forward the corresponding countermeasures to improve the internal control environment. Through improving the internal control environment of N company, we strive to better promote the successful implementation of the internal control system of this company. In order to provide effective protection for the continuous development of enterprises.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7

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