GN公司基于风险管控的内控体系建设与实施研究

发布时间：2018-01-07 15:23

本文关键词：GN公司基于风险管控的内控体系建设与实施研究　出处：《南昌大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文旨在研究上市公司内部控制体系的建设和完善。以GN公司为例，总结历史经验和教训，从理论和实践的角度同时出发，深入分析GN公司企业内部控制体系的现状，发掘其存在的问题，并提出相应的解决方案，从而为GN股份的长久发展做好充足有效的内部准备，，同时为同行业上市公司类似的问题提出解决方案的建议，促进我国上市公司的稳健发展。本文应用的是理论学习研究结合分析实际案例的办法，按照提出疑问、分析情况、解决问题的思路开展研究。首先，文章对国内外上市公司内部控制研究的理论进行研讨，根据实际发生的国内外案例进行分析，力争寻求解决问题的理论依据；接着，通过发掘GN公司现有的上市公司普遍存在的共性问题进行深入探索和阐释；然后文章以GN公司下属FC二期发电厂为例，深入透彻的分析该公司内部控制建设现状和存在的风险，并结合理论，提出解决问题的方法，同时设计了该内部控制的评价体系，在定期评价中不断调整方法；最后文章就GN公司的内部控制体系建设经验进行了拓展，为更多类似上市公司内部控制体系的建设提出了客观有效的方法借鉴。
[Abstract]:The purpose of this paper is to study the construction and perfection of the internal control system of listed companies . Taking GN company as an example , summing up the historical experiences and lessons , starting from the angle of theory and practice , we deeply analyze the present situation of the internal control system of GN company , explore its existing problems , and put forward the corresponding solutions , so as to provide sufficient and effective internal preparation for the long - term development of GN shares , and put forward solutions for similar problems of listed companies in the same industry , and promote the sound development of listed companies in our country . Based on the analysis of the domestic and foreign cases of listed companies , this paper studies the theory of internal control research of listed companies at home and abroad , analyzes the existing common problems existing in listed companies at home and abroad , analyzes the existing common problems of listed companies in GN company , and puts forward the method of solving the problem . At the same time , the paper develops the internal control system and makes an expansion of the internal control system construction experience , and puts forward an objective and effective method for the construction of the internal control system of GN .

【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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