CD光伏公司内部控制研究

发布时间：2018-01-15 14:03

本文关键词：CD光伏公司内部控制研究　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,很多著名金融机构出现了舞弊现象,并且都引发了巨大的损失甚至倒闭破产,很多国家用立法的形式来强化企业的内部控制管理,内部控制逐渐成为企业迈入资本市场的“敲门砖”和“通行证”。伴随着我国关于企业内部控制的基本规范及各项指引的制定和出台,中国的企业建设内控体系已有了明确的法律参照依据。CD光伏公司内控部自2011年年底成立以来,已经建立了内控标准和规范,对内控体系进行了梳理和改善,加强了内控体系的监控,完成了内控长效机制的建设。但是,其内部控制仍然存在缺陷。本文根据如何构建有效的适用于CD光伏公司自身情况的内部控制体系的思路和目标,结合CD光伏公司的现状进行分析,通过查阅文献资料、实地访谈和问卷调查,运用COSO内部控制模型,采用威胁点矩阵(风险坐标图)以及定性和定量分析相结合的方法对CD光伏公司目前运营中所存在的风险进行评估和分析,找出CD光伏公司内部控制目前存在的问题,包括内部控制环境缺陷和业务层面各系统处理缺陷;二是针对这些问题提出有针对性的改善措施。从公司治理的角度和高度设计、完善该公司的内部控制体系,建立起了完整的内部控制体系,加强其内部管理,促进CD光伏公司更快更好的发展。
[Abstract]:In recent years, many famous financial institutions have a fraud, and causing huge losses or even bankruptcy, many countries in the form of legislation to strengthen the internal control of enterprise management, internal control has gradually become the enterprise into the capital market "astepping-stone to success" and "pass". With the development and introduction of basic norms the enterprise internal control and the guidance of China's enterprises, the construction of internal control system China has clear legal reference for the internal control department of.CD photovoltaic company since the end of 2011 since its establishment, has established internal control standards and norms of internal control system carried out to strengthen the monitoring and improvement of the internal control system, completed the construction of long-term mechanism internal control. However, the internal control is still flawed. According to the internal control system of how to construct an effective CD applicable to the company's own situation of photovoltaic Ideas and goals, combined with the status quo of CD photovoltaic companies are analyzed, through literature review, interviews and questionnaire survey, using the model of COSO internal control, the threat matrix (risk coordinate graph) methods and the qualitative and quantitative analysis to review and analyze the risk of CD photovoltaic company currently operates in existence. To find out the existing CD photovoltaic company internal control problems, including the internal control environment and the system defects defects of business level; two is to solve these problems put forward some improvement measures. From the perspective of corporate governance and the height of design, improve the internal control system of the company, set up a complete internal control system, strengthen the the internal management, to promote the development of CD photovoltaic companies faster and better.

【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

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