内蒙航天动力机械测试所内部控制评价与改进

发布时间：2018-02-16 07:57

本文关键词： 内部控制有效性缺陷改进建议　出处：《内蒙古大学》2013年硕士论文　论文类型：学位论文

【摘要】：内部控制是当代企业管理的重要手段,是目前企业应对激烈的市场竞争、规避风险、实现战略目标而普遍采用的管理方法和手段。中国航天行业蓬勃发展、竞争加剧。内蒙航天动力机械测试所作为军工集团中的一家企业,在这样复杂和残酷的环境中要做强,构建内部控制体系是企业强烈的内在需求。虽然内蒙航天动力机械测试所正在逐步构建起自己的内部控制体系,但还是存在许多问题,需不断改善,以适应新形势的要求。论文阐述了内部控制相关基础理论,结合相关理论,对内蒙航天动力机械测试所内部控制进行了较为全面的评价。在对内蒙航天动力机械测试所基本情况和内部控制制度运行背景详细介绍的基础上,从内部环境、风险评估、控制活动、信息与沟通、监督这五个方面描述了内蒙航天动力机械测试所内部控制运行情况,并针对现状进行了分析,对内蒙航天动力机械测试所内部控制状况进行了评价。最后,根据评价结果,分析内蒙航天动力机械测试所内部控制中存在的不足点,从内部控制构成要素角度提出了相应的改进措施。
[Abstract]:Internal control is an important means of modern enterprise management. It is a common management method and means for enterprises to deal with fierce market competition, avoid risks and achieve strategic goals. The Inner Mongolia Aerospace Power Machinery testing Institute, as an enterprise in the military industrial group, must be strong in such a complex and cruel environment. Although the Inner Mongolia Aerospace Power Machinery testing Institute is gradually constructing its own internal control system, there are still many problems that need to be continuously improved to meet the requirements of the new situation. This paper expounds the basic theory of internal control, combined with the relevant theory, The internal control of Inner Mongolia Aerospace Power Machinery testing Institute is comprehensively evaluated. Based on the detailed introduction of the basic situation of Inner Mongolia Aerospace Power Machinery testing Institute and the operating background of the internal control system, the internal environment and risk assessment are discussed. Control activities, information and communication, supervision of these five aspects described the Inner Mongolia Aerospace Power Machinery testing Institute internal control operation, and analyzed the current situation. The internal control status of Inner Mongolia Aerospace Power Machinery testing Institute is evaluated. Finally, according to the evaluation results, the deficiencies in the internal control of Inner Mongolia Aerospace Power Machinery testing Institute are analyzed. The corresponding improvement measures are put forward from the point of view of the constituent elements of internal control.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.4

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