东莞A家具制造厂成本费用内部控制改进研究

发布时间：2018-03-07 11:30

本文选题：A家具制造厂　切入点：内部控制　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济社会的发展，企业的经营环境、管理模式和业务流程发生了深刻的变革，内部控制在企业管理中的作用也凸显出来。从美国的安然公司宣布破产到国内中航油新加坡公司的财务舞弊案例，引起了企业对自身内部控制管理的关注，也吸引了大量的学者投入到内部控制的研究行列。在内部控制体系的研究上，国内外都经历了一个演变过程。美国1958年的《审计程序公告第29号》、1988年的《审计准则公告第55号》、1992年的COSO报告和2004年的《企业风险管理整合框架》都具有标志性的意义。我国也陆续发布了《企业内部控制基本规范》及配套指引。近十年来国内学术界对成本费用内部控制的研究得到了空前的发展，及时引入最新的内部控制理论，，并结合我国的实际情况进行了大量的案例研究。国内学者在企业成本费用内部控制管理方面提出了很多建设性的观点，极大的丰富了原有的内部控制理论体系。本文首先介绍了文章的研究背景、意义和思路，阐述了成本费用内部控制国内外研究、相关理论和基本内容；其次，本文选取东莞A家具厂的内部控制管理为具体案例，阐述东莞A家具厂的成本费用内部控制管理的现状，揭示其成本费用内部控制存在的主要问题，并分析问题产生的原因，联系内部控制管理的理论尝试给出合理的解答，最终提出改进东莞A家具厂的成本费用内部控制管理的建议和对策；最后，对全文进行了总结和归纳，反思了研究的不足之处。
[Abstract]:With the development of economy and society, the business environment, management mode and business process of enterprises have undergone profound changes. The role of internal control in enterprise management has also been highlighted. From the declared bankruptcy of Enron Corporation in the United States to the financial fraud case of the domestic China Aviation Oil Singapore Company, it has aroused enterprises' concern over their own internal control management. Also attracted a large number of scholars into the study of internal control ranks. In the study of internal control system, Both at home and abroad have undergone a process of evolution. The American Audit procedure Proclamation No. 29 of 1958, the Audit Standards Bulletin No. 55 of 1988, the COSO report of 1992 and the Enterprise risk Management Integration Framework of 1992 are all iconic. China has also published the basic norms of Enterprise Internal Control and its supporting guidelines. In the past ten years, the research on the internal control of cost and expense in domestic academic circles has been developed in an unprecedented way. The latest theory of internal control is introduced in time, and a large number of case studies are carried out according to the actual situation of our country. Domestic scholars have put forward many constructive views on the internal control management of enterprise cost and expenses. Greatly enriched the original internal control theory system. This paper first introduces the research background, significance and ideas of the article, expound the cost and cost internal control at home and abroad, related theory and basic content; secondly, this paper selected Dongguan A furniture factory internal control management as a specific case, This paper expounds the present situation of the internal control of cost and expense in Dongguan A furniture factory, reveals the main problems existing in the internal control of cost and expenses, analyzes the causes of the problems, and tries to give a reasonable solution in connection with the theory of internal control management. Finally, the paper puts forward some suggestions and countermeasures to improve the internal control of cost and expense in Dongguan A furniture factory. Finally, the paper summarizes and summarizes the full text, and reflects on the deficiencies of the research.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.8;F406.7

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