基于质量管理视角的企业内部控制评价的研究

发布时间：2018-04-14 09:37

本文选题：内部控制 + 内部控制评价　；参考：《北京交通大学》2014年硕士论文

【摘要】：内部控制是公司治理过程中通过对企业各项基础业务流程的控制来达到企业预设的管理目标的管理手段。而企业内部控制评价则是企业能够有效运用内部控制手段的保障体系。近年来,随着国家监管部门对内部控制信息披露的要求越来越严格,我国企业管理者也对企业的自我内部控制评价越来越重视。但是很多企业在进行自我内部控制评价的过程中并没有一套完整可靠的内部控制评价模式可以参照或者借鉴,只能凭借内部审计人员的经验进行相关的尝试和摸索。对于如何构建一套全面的且适用性较强的内部控制评价模式,在内部控制评价的学术领域一直都是讨论和研究的热点。其实,企业进行的自我内部控制评价可以看作是公司治理过程中企业对自身内部控制系统的一个质量监管和改进的过程。企业通过内部控制评价对自身的内部控制体系进行改进与提升,可以有效的帮助企业规避企业经营的内部风险,为企业的长期发展提供有效地保障和可靠的管理建议。本文通过相关研究,建立起了一套引入PDCA循环这一经典质量管理模型的企业内部控制评价模式,通过较为系统对这一模式的原则、目标、指标体系的构建、方法的选择以及运用步骤的讨论,构建了一套多层次、多层面的企业内部控制评价质量管理空间模式,并通过将这一模式运用到国电山东公司的内部控制评价过程中,收到了很好的效率和效果。
[Abstract]:Internal control is the management means to achieve the preset management objectives through the control of the basic business processes in the process of corporate governance.The evaluation of internal control is a guarantee system which can effectively use the means of internal control.In recent years, with more and more strict requirements for internal control information disclosure by the national regulatory authorities, managers in our country pay more and more attention to the self-evaluation of internal control of enterprises.But many enterprises in the process of self-evaluation of internal control there is not a complete and reliable internal control evaluation model can be referred to or can only rely on the experience of internal auditors to try and explore relevant.How to construct a comprehensive and applicable internal control evaluation model has always been a hot topic in the academic field of internal control evaluation.In fact, the self-evaluation of internal control can be regarded as a process of quality supervision and improvement of internal control system in the process of corporate governance.Through the evaluation of internal control, enterprises can improve and upgrade their internal control system, which can effectively help enterprises avoid the internal risks of enterprise management, and provide effective protection and reliable management advice for the long-term development of enterprises.In this paper, a set of enterprise internal control evaluation model is established by introducing PDCA cycle, which is a classical quality management model, and the principles, objectives and index system of this model are systematically constructed.The selection of methods and the discussion of the steps are used to construct a multi-level and multi-level enterprise internal control evaluation quality management space model, and through the application of this model to the evaluation process of internal control in Shandong company of Guodian, Shandong, China, China, China, China, China, China, China, China, China, China, China, China.Received very good efficiency and effect.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F273.2;F426.61;F406.7

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