重庆牧牛股份公司内部控制体系优化设计

发布时间：2018-01-13 00:04

本文关键词：重庆牧牛股份公司内部控制体系优化设计　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,世界各国相继出现不少影响巨大的财务舞弊案，，如：世通事件丑闻、安然事件丑闻等，主要因为公司的内部控制存在重大缺陷以及内控体系未能发挥其作用引起。2012年农牧企业万福生科欺诈上市，致投资者损失惨重，对资本市场造成了恶劣的影响。形成这些案件的原因很多，但其中最重要的一个原因就是企业内部控制体系设计及执行不力。因此，内部控制体系的建立和有效执行对企业的生存、发展壮大和实现经营目标起着关键性的作用，内部控制体系是公司执行企业各项经营管理的基础,是企业发展壮大的有效保障,对企业风险防范至关重要，内部控制的好坏会对企业价值产生重大影响。本文从农牧企业重庆牧牛股份公司的实际情况出发，先研究了内部控制体系相关理论和发展过程,对重庆牧牛股份公司的内部控制体系进行深入了解与分析的基础上，指出重庆牧牛股份公司内部控制体系的问题及原因分析，提出对重庆牧牛股份公司内部控制体系的优化设计，并提出重庆牧牛股份公司内部控制体系优化方案实施保障措施。
[Abstract]:In recent years, many countries around the world have great influence to the financial fraud scandal, such as WorldCom, Enron and other scandals, mainly because the company's internal control defects and internal control system failed to play its role in.2012 caused by agricultural and animal husbandry enterprises Edmond branch fraud, causing investors suffered heavy losses, causing a bad influence on the capital market. A lot of reasons for the formation of these cases, but one of the most important reasons is that the design and implementation of enterprise control system ineffective. Therefore, the establishment of the internal control system and effective implementation of the enterprise's survival, development and achieve business objectives plays a key role, the internal control system is the basis of the implementation of the company the management of the enterprise is the effective guarantee for the development of enterprises, the enterprise risk prevention is very important, is the internal control of the enterprise value. There is a great impact on life.
This paper from the actual situation of agricultural and animal husbandry enterprises in Chongqing are the shares of the company, to study the theory of internal control system and the development process, in-depth understanding and analysis of the internal control system in Chongqing are the company's shares, pointed out the problem and reason analysis of the internal control system in Chongqing are the shares of the company, put forward the optimization design of the internal control the system in Chongqing are the shares of the company, and put forward the implementation of safeguard measures in Chongqing are the company internal control system optimization scheme.

【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6;F324

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