YN公司内部控制制度设计与执行改善研究

发布时间：2018-02-17 00:52

本文关键词： 内部控制分析研究改善措施　出处：《华南理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：内部控制作为一种科学的企业管理方法，以企业战略规划为依据，对企业所有资源进行合理配置，涵盖企业经营管理的各个层级、各个方面和各项业务环节，从而有计划地、高效地、协调地、持续地开展企业的所有经营活动，对企业发展起着重大的保证和推动作用，是现代化企业管理的有效手段，是市场经济条件下企业实施内部管理的科学手段和方法。不断改善企业内部控制环境已经成为许多企业家、专家和学者关注研究的问题之一。 YN公司作为一个以电力工程施工为主、水力发电为辅并多元化经营的民营企业，，随着外部环境则市场竞争越来越激烈，内部环境多元化呼声越来越高，管理规模越来越大。YN公司面临新一轮的发展机遇和挑战，要实现企业良性持续运转，必须进一步优化产权结构，改善管理程序，防范管理风险才能保证企业的健康发展。YN公司如何通过内部控制管理建立集权分权适当的管控，增强公司全局的驾驭能力，使公司围绕总体经营目标运行并最终实现目标是摆在公司管理者面前必须探索的问题。从国内外企业的成功经验来看，推行内部控制管理是有效的方法和途径。本文以YN公司为案例，对YN公司内部控制管理目前的状况进行全面分析研究。重点从该公司存在的问题为切入点，在分析内部控制制度的建立，执行和可持续的问题基础上，还剖析了高层、中层、基层的博弈状况及内部控制要平衡的诸方面关系问题，从而为改善和优化YN公司内部控制管理，提出可行性的对策和建议。
[Abstract]:As a scientific enterprise management method, internal control, based on the enterprise strategic planning, reasonably allocates all the resources of the enterprise, covering all levels, aspects and business links of the enterprise operation and management. To carry out all the business activities of the enterprise efficiently, harmoniously and continuously plays an important role in ensuring and promoting the development of the enterprise, and is an effective means of modern enterprise management. It is a scientific means and method for enterprises to carry out internal management under the condition of market economy, and it has become one of the problems that many entrepreneurs, experts and scholars pay close attention to. YN Company is a private enterprise with electric power engineering construction as the main, hydro power generation as auxiliary and diversified management. With the external environment, the market competition is more and more fierce, and the internal environment diversification voice is more and more high. The management scale of .YN Company is facing a new round of development opportunities and challenges, in order to achieve a healthy and sustainable operation of the enterprise, we must further optimize the structure of property rights, improve the management procedures, Only by preventing the risk of management can we ensure the healthy development of the enterprise. YN company how to establish centralized and decentralized proper control through internal control management to enhance the overall ability of the company. It is a problem that must be explored in front of the managers to make the company run around the overall management goal and realize the goal finally. From the successful experience of domestic and foreign enterprises, it is an effective way to carry out internal control management. This paper takes YN Company as a case to conduct a comprehensive analysis and study on the current situation of YN Company's internal control management. Based on the analysis of the establishment, implementation and sustainability of the internal control system, this paper focuses on the problems existing in the company as a starting point. This paper also analyzes the game situation of the upper, middle and grassroots levels and the relationship between the internal control and the balance of internal control, thus putting forward feasible countermeasures and suggestions for improving and optimizing the internal control management of yen Company.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F285;F426.61

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