长春ZH有限公司内部控制问题研究

发布时间：2018-01-11 22:34

本文关键词：长春ZH有限公司内部控制问题研究　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的不断发展与进步，企业与企业之间的竞争也日趋激烈，其若想在激烈的市场竞争当中脱颖而出、抢占一席之地，就必须形成完善的企业内部控制管理制度。内部控制管理环境构成了一个企业的整体氛围，在很大程度上影响着企业会计信息的整体质量。目前，许多公司面临着会计信息失真的问题，这并非由于这些公司未建立企业内部控制系统，而是因为其在内部控制管理环境当中存在一系列问题，进而导致该企业的内部控制管理系统无法发挥实效，从而影响到整个企业会计信息的真实性。基于如此，如何完善企业内部控制管理环境，，成为各大企业提高企业会计信息质量与真实性的重要保障。本文选取了长春ZH有限公司为研究对象，通过对该企业的内部控制进行研究，来为我国企业如何完善企业内部控制提供相应的理论指引。长春ZH有限公司在实际运营过程当中，面临着许多问题，从而大大影响了整个企业的内部控制效果。现阶段，由于企业从一个受一汽集团保护多年的国有企业刚刚改制为股份制企业，内部控制建立不完善且非常薄弱。笔者通过对企业内部控制整体框架的研究，发现长春ZH有限公司在内部控制的建立上存在许多问题。分析其原因主要来自于四大方面：一是企业内控环境差；二是企业风险管理的不健全；三是企业控制活动问题；四是企业监督问题。长春ZH有限公司面临的这一系列内部控制问题，并非该公司单独所有的困难，同时也是我国大部分同类企业尤其是国有改制企业在内部控制方面面临的问题。笔者通过对长春ZH有限公司的内部控制问题及成因进行研究与分析，从内控环境、风险管理、控制活动及监督问题这四个层面出发，为完善长春ZH有限公司内部控制提供相应对策，并对长春ZH有限公司在未来新形势下的内部控制发展进行阐述，从而为我国同类企业内部控制的发展提供相应的理论指引。
[Abstract]:With the continuous development and progress of the market economy, the competition between enterprises is becoming increasingly fierce, if you want to in the fierce market competition must occupy a space for one person, talent shows itself, forming a perfect enterprise management system of internal control. The internal control environment of the whole atmosphere of an enterprise, has a great influence on the overall quality the enterprise accounting information. At present, many companies are faced with the problem of distortion of accounting information, it is not because the company did not establish the enterprise internal control system, but because of its internal control management environment in which there are a series of problems, which led to the management system of internal control of the enterprise can not be effective, which affects the authenticity of the enterprise accounting based on the information. So, how to improve the management of enterprise internal control environment, become the major enterprises to improve the quality of accounting information An important guarantee of authenticity.
This paper selects Changchun ZH Co. Ltd as the research object, through the research on the internal control of the enterprise, for our enterprises how to improve the internal control of the corresponding theoretical guidance. Changchun ZH limited in the actual operation process, facing a lot of problems, from which greatly affect the internal control effect of the whole enterprise. At this stage, because the enterprise from a FAW Group Protection for state-owned enterprises has just been restructured into joint-stock companies, the establishment of internal control is not perfect and very weak. Based on the research framework of enterprise internal control, Changchun Co., ZH found there are many problems in the establishment of internal control. The main reasons from from four aspects: one is the enterprise internal control environment; two is the enterprise risk management is not perfect; three is the enterprise control activities; four is the issue of enterprise supervision.
This is a series of internal control problems Changchun ZH Co. Ltd., the company is not alone all the difficulties, but also the most similar enterprises in China especially state-owned enterprises control the problems faced in the interior. The author of the Changchun ZH limited internal control problems and causes of research and analysis, from the internal control environment, risk the management of control activities and supervision of these four aspects, in order to improve the Changchun ZH limited company to provide corresponding countermeasures of internal control, and elaborates the Changchun ZH Co. Ltd. in the future under the new situation of the development of internal control, so as to provide theoretical guidance for the development of China's corresponding internal control of similar enterprises.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.7

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