ABC公司内部控制制度优化研究

发布时间：2018-03-06 07:35

本文选题：内部控制　切入点：制度优化　出处：《西安建筑科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：健全有效的内部控制体系是公司高效管理的必要部分，可以合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整，提高企业经营效率和效果，促进企业实现发展战略[1]。随着中国市场经济改革的深入发展、经济全球化步伐的加快、世界经济动荡频率、幅度和影响程度愈来愈大，，企业面临的风险种类越来越多、风险程度也越来越大，每个企业都越来越希望能够进行风险管理并提高经营效率和效果，所以，内部控制也受到越来越多的关注。伴随着我国《企业内部控制基本规范》及相关应用指引的发布，内控制度对企业经营管理的重要性更是被提到了一个更高的程度，我国越来越多的企业开始逐步加强内部控制建设、完善和实施。本文共分四大部分进行论述。首先在介绍本选题相关情况的基础上，对内部控制理论和相关研究成果进行简述;其次在讲述我国内部控制制度体系的建设情况的基础上，介绍了内部控制的定义、构成要素、基本原则，内部控制对企业建设和发展的重要性及其局限性；第三结合ABC公司实际情况，从内部环境、风险评估、控制活动、信息与沟通、内部监督等五个内部控制要素，[1]研究ABC公司的内部控制现状，分析内部控制存在问题的原因；最后结合ABC公司存在问题及业务规模和特点，按照企业内部控制五要素提出完善内部控制的建议，指出本文的研究成果以及未来的研究展望，并得出本文研究结论等。主要从提升公司的内部控制目标定位，建立有效的权责体系；加强公司内部控制环境建设；学习先进的企业风险管理机制，降低企业风险；加强企业内部监督，建立并完善内部审计职能；加强企业财务控制等方面进行改进。[1]相信这对于提高ABC公司的管理水平，保证信息可靠、资产安全，保证业务运作流畅，降低企业经营风险，实现企业自身战略目标，以及促进集团协同管理和实现集团整体战略方面，都有积极的意义；另外对国企改制为私企的操作也能提供一些积极的借鉴意义和一定的参考作用。
[Abstract]:Sound and effective internal control system is a necessary part of the efficient management of the company, it is reasonable to ensure legal compliance of business management, asset security, financial reports and related information integrity, improve enterprise management efficiency and effectiveness, and promote the development of enterprise strategy with the development of [1]. Chinese market economy reform, the accelerated pace of economic globalization. The world economic turbulence frequency, amplitude and influence more and more, more and more kinds of risks faced by enterprises, the degree of risk is also growing, every enterprise is more and more hope to be able to carry out risk management and improve the management efficiency and effect, therefore, the internal control has attracted more and more attention. With the release of control basic norms "and the relevant application guidelines" within the enterprise in our country, the importance of the internal control system of enterprise management is being developed to a higher degree in China More and more enterprises are gradually strengthening the construction of internal control, improvement and implementation.
This paper is divided into four parts. Firstly, based on the introduction of this topic related situation, the internal control theory and related research achievements are reviewed; secondly based on the construction of internal control system about China's system, introduces the definition of internal control elements, the basic principle, the importance and limitations of the construction and development of the enterprise internal control; third according to the actual situation of ABC company, from the internal environment, risk assessment, control activities, information and communication, internal supervision and other five elements of internal control, internal control status of [1] company ABC, to analyze the problem of internal control; finally, the existing problems and the scale of business and the characteristics of ABC company, the enterprise in accordance with the five elements of internal control to improve internal control recommendations, pointed out and future research prospects the research results of this paper, and the research The conclusion. Mainly from the promotion of internal control objectives, the establishment of effective accountability system; strengthen the internal control construction company; learn the advanced enterprise risk management mechanism to reduce the risk of enterprises; strengthen internal supervision, establish and improve internal auditing; strengthen the financial control of enterprise is improved by.[1] to believe it to improve the management level of ABC company, to ensure the reliable information, the security of assets, to ensure smooth operation, reduce business risks, enterprises to achieve their strategic goals, and promote group cooperative management and implementation of the group's overall strategy, have a positive meaning; in addition to the restructuring of state-owned enterprises to private operation can provide some positive reference meaning and reference function.

【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.31;F406.7

【参考文献】