公路工程机械制造企业内部控制问题研究

发布时间：2018-02-09 14:23

本文关键词： 公路工程机械制造企业内部控制风险管理　出处：《长安大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着世界经济环境的变化和全球经济一体化的发展，我国公路工程机械制造业作为一个资金密集的基础产业和支柱产业，面临着复杂多变的竞争压力和很多不确定的风险，如有不慎极易导致大量的经济损失。对于已进入高速发展阶段的我国公路工程机械制造业而言，存在着很多制度建设跟不上的内部管理缺陷。面对复杂的经营环境，迫切需要运用先进的内部控制理论和方法，健全机械公路工程制造企业的内部控制系统，提高风险管理水平，以规范公路工程机械制造企业管理。建立并完善内部控制机制，是当代公路工程机械制造企业必备的核心竞争力之一。建立良好的内部控制机制，防范运营中的各类风险，提升企业的综合实力，是当前公路工程机械制造企业所必须具备的。本文在深入参考《企业内部控制基本规范》及其指引基础上，在理论结合实践的层面上，首先对内部控制理论进行了综述，然后分析了我国公路工程机械制造行业特点并总结其内控存在的不足。主要从公路工程机械制造企业内部控制现状和存在的问题入手，提出了完善内部控制体系建设的构想。期望通过健全公路工程机械制造企业内部控制体系，提高企业价值，防范经营风险，，满足公路工程机械制造企业对内部控制的要求。
[Abstract]:With the change of world economic environment and the development of global economic integration, China's highway construction machinery manufacturing industry, as a capital intensive basic industry and pillar industry, is facing complex and changeable competition pressure and many uncertain risks. For the highway construction machinery manufacturing industry which has entered the high speed development stage, there are many internal management defects which can not keep up with the system construction. Facing the complex management environment, it is easy to cause a lot of economic losses if there is carelessness. It is urgent to use advanced internal control theories and methods to perfect the internal control system of mechanical highway engineering manufacturing enterprises and to improve the level of risk management in order to standardize the management of highway engineering machinery manufacturing enterprises. To establish and perfect the internal control mechanism is one of the essential core competitiveness of the modern highway construction machinery manufacturing enterprises, to establish a good internal control mechanism, to guard against all kinds of risks in operation, and to enhance the comprehensive strength of the enterprises. Is the highway construction machinery manufacturing enterprises must have. On the basis of referring to the basic norms of Enterprise Internal Control and its guidance, this paper first summarizes the theory of internal control on the level of combining theory with practice. Then it analyzes the characteristics of highway construction machinery manufacturing industry in China and summarizes the shortcomings of its internal control, mainly from the internal control status and existing problems of highway construction machinery manufacturing enterprises. This paper puts forward the idea of perfecting the construction of internal control system, and expects to improve the internal control system of highway construction machinery manufacturing enterprises, improve the enterprise value, guard against management risks, and meet the requirements of highway construction machinery manufacturing enterprises for internal control.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7

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