甘肃祁连山水泥内部控制改进策略研究

发布时间：2018-01-15 11:48

本文关键词：甘肃祁连山水泥内部控制改进策略研究　出处：《兰州大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,我国企业发展迅猛,伴随而来的是各种隐形风险的日益显现,尤其是在经历了罕见的国际金融危机后,类似中航油新加坡公司因内部控制缺失导致的巨额资产损失、财务舞弊、会计造假、经营失效,甚至破产、倒闭的案例时有发生。这些重大的舞弊丑闻也揭露了我国企业在内部控制上的缺陷,这些缺陷不仅给国家和投资者造成了重大的经济损失,也严重影响了企业的形象和声誉。为了贯彻落实国家五部委发布的《企业内部控制基本规范》、《企业内部控制配套指引》、北京证监局《关于做好北京辖区上市公司内控规范实施工作的通知》等制度要求,提升公司在经营管理中的内部控制水平,确保公司战略目标的实现,使内部控制体系的建设渗透于公司的一切经营管理活动,2012年,祁连山水泥应监管机构的要求,于2012年2月起开始内部控制体系建设,并于2012年12月对公司内部控制的有效性进行了自我评价,并出具自我评价报告,经审计机构审计后,于2013年3月对外披露。虽然公司内部控制体系已建立,内部控制经评价后被认定为基本有效,但公司不管从内部控制制度的建立到执行都存在一定问题及缺陷,因此对公司内部控制的完善需要进一步去研究。本文从选题背景与研究意义、研究内容及方法入手,对内部控制的相关概念和理论、内部控制有效性的评价方式进行了阐述,在此基础上,以内部控制整体框架理论为指导,以完善企业内部控制为导向,对祁连山水泥的内部控制现状进行研究和分析,找出公司目前内部控制中存在的突出问题及其原因,在制定公司内部控制改进的基本原则和基本目标的前提下,根据公司的实际情况,主要从人力资源管理改革、建立风险管理体系、完善内部监控等方面提出内部控制体系的改进策略。最后,为了确保内部控制改进策略实施和运行,从提高企业决策层领导的法律意识、加强制度的执行力及构建和谐进取的企业文化三个方面提出了保障措施。完善的内部控制体系对提升企业防范风险能力,提高企业竞争力至关重要,研究和探讨这些问题不仅对祁连山水泥的稳健发展具有重要意义,同时,也期望能为遇到相应问题的同类企业提供一些思路和参考。
[Abstract]:In recent years , the development of Chinese enterprises has been developing rapidly , accompanied by various invisible risks , especially after experiencing a rare international financial crisis , such as huge loss of assets caused by the lack of internal control , financial fraud , accounting fraud , failure of operation , even bankruptcy and bankruptcy . These major fraud scandals also reveal the defects of Chinese enterprises in internal control , which not only cause significant economic losses to countries and investors , but also seriously affect the image and reputation of enterprises . In order to carry out the internal control system of the Company , the internal control level of the Company shall be improved to ensure the realization of the Company ' s strategic objectives . In 2012 , the internal control system shall be constructed . In 2012 , the internal control system shall be subject to self - evaluation , and the self - evaluation report shall be issued . After the audit by the audit institution , the internal control system shall be disclosed . The internal control system shall be deemed to be basically valid after the audit . However , the Company shall have certain problems and defects from the establishment and implementation of the internal control system . Therefore , the improvement of the internal control of the Company needs to be further studied . This paper starts with the background and the research significance , the research content and the method of the research , expounds the relevant concepts and theories of the internal control and the evaluation mode of the internal control effectiveness , and puts forward the improvement strategies of the internal control system based on the internal control overall framework theory , and finds out the problems and reasons existing in the internal control of the company . Finally , to ensure the improvement of the internal control , the paper puts forward the improvement strategies of the internal control system . The perfect internal control system is very important to improve the enterprise ' s ability to guard against risks and improve the competitiveness of enterprises . It is of great significance to study and discuss these problems not only for the sound development of Qilianshan Cement , but also to provide some ideas and references for the same kind of enterprises that meet the corresponding problems .

【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.721

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