A市SH公司内部控制案例研究

发布时间：2018-01-19 13:32

本文关键词： 内部控制风险管理盈利能力　出处：《辽宁科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的发展和企业间竞争的日益加剧,内部控制在实现企业经营目标的过程中起着越来越重要的作用。大量的企业经营失败案例的发生在很大程度上都是缘由企业内部控制的缺失或失效,正所谓“得控则强、失控则弱、无控则乱”,因而内部控制已经成为衡量现代企业管理的重要标志。为了规范我国企业生产经营行为和提高企业风险管理水平，财政部、证监会等五部委颁布了企业内部控制基本规范和相关配套指引。规范和配套指引既考虑中国国情，又吸收COSO精华，为我国企业在制度、理念和实施层面提供了标准框架，要求我国上市公司与各大、中型非上市公司建立起完善的内部控制体系。本文主要运用案例分析的研究方法，选取大型非上市公司——SH公司进行研究，在国家基础规范及配套指引颁布的大背景下，从发展着的SH公司40多年实践出发，，以大量的实践素材收集和梳理为研究基础，以广泛参阅的国内外企业内部控制资料为理论依据，深入阐述SH公司构建内部控制体系的背景、过程及关键环节内部控制流程等内容，首次将全面质量管理理论中PDCA模型引入内部控制构建思路，本文对关键环节内部控制流程、应关注的主要风险、关键控制点、具体风险识别的阐述具有针对性和实效性，以此来评价SH公司构建内部控制效果，分析内部控制构建过程的经验和借鉴意义，进一步论证在当前我国企业普遍转换经营机制、建立现代企业制度的新形势下，完善的内部控制对于提高公司经营管理水平、风险防范能力、市场竞争力、盈利能力，保障企业战略实现及可持续发展的重要性。
[Abstract]:With the development of market economy and the increasingly fierce competition among enterprises. Internal control plays a more and more important role in the process of achieving the business objectives. A large number of enterprise management failure cases to a large extent are due to the lack or failure of internal control. The so-called "control is strong, out of control is weak, no control is chaotic", so internal control has become an important symbol of modern enterprise management, in order to standardize the production and operation behavior of Chinese enterprises and improve the level of enterprise risk management. The Ministry of Finance, the Securities Regulatory Commission and other five ministries have promulgated basic norms and relevant supporting guidelines for the internal control of enterprises. The norms and supporting guidelines not only take into account the national conditions of China, but also absorb the essence of COSO for the sake of our country's enterprises in the system. The concept and implementation level provide the standard frame, which requires the listed companies and the large and medium-sized non-listed companies to establish a perfect internal control system. This article mainly uses the case analysis research method, selects the large-scale non-listed company SH company to carry on the research, under the national foundation standard and the supporting guide promulgates the big background. From the development of SH company more than 40 years of practice, based on a large number of practical material collection and combing as the research basis, based on domestic and foreign internal control materials as the theoretical basis. In this paper, the background, process and internal control flow of the internal control system of SH Company are discussed, and the PDCA model of TQM is introduced into the internal control construction for the first time. In this paper, the key links of internal control process, should pay attention to the main risks, key control points, specific risk identification has pertinence and effectiveness, so as to evaluate the SH company to build the internal control effect. This paper analyzes the experience and significance of the construction process of internal control, and further demonstrates that under the new situation of general transformation of management mechanism and establishment of modern enterprise system in Chinese enterprises. Perfect internal control is important to improve the management level, risk prevention ability, market competitiveness, profitability, and ensure the strategic realization and sustainable development of the company.
【学位授予单位】：辽宁科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4

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