湖南天下洞庭粮油实业有限公司内部控制体系优化研究

发布时间：2018-04-15 09:08

本文选题：内部控制 + 模糊综合评价法　；参考：《湖南农业大学》2014年硕士论文

【摘要】：今年来,企业内部控制体系的构建与评价日益受到各行各业的重视,合理完善的内部控制体系能够帮助企业识别和防范潜在的风险、不断适应内外部环境的变化,使得企业能够更好的应对激烈的市场竞争,为实现发展目标提供支撑。本文在总结国内外内部控制理论和实践经验的基础上,以湖南天下洞庭粮油实业有限公司作为研究对象,对其内部控制体系存在的问题及改进的方法进行研究。具体研究内容有以下几点： (1)对内部控制的相关内容进行了详细的总结介绍,主要包括内部控制的发展历程、内部控制的目标与功能、内部控制的构成要素及其分类。 (2)设计调查问卷,通过统计分析调查问卷的结果,建立湖南天下洞庭粮油实业有限公司内部控制体系模糊综合评价模型,并依此为根本,对该公司的内部控制体系进行评价； (3)根据内部控制的评价结果,从组织控制、人力资源、内部稽核、风险管理、业务活动等方面入手,找出湖南天下洞庭粮油实业有限公司在内部控制方面存在的问题,并分析导致这些问题的原因； (4)在评价的基础上,从组织结构、责权体系、人力资源政策和业务流程等几个方面对内控体系进行优化,给出具体的改进建议,并为保障内控体系的有效运营提出相应的保障措施。与此同时,明确指出内部控制体系可能存在的风险。
[Abstract]:This year, the construction and evaluation of enterprise internal control system has been paid more and more attention by various industries. A reasonable and perfect internal control system can help enterprises identify and guard against potential risks and adapt to the changes of internal and external environment.So that enterprises can better deal with the fierce market competition, to achieve development goals to provide support.On the basis of summing up the internal control theory and practical experience at home and abroad, this paper takes Hunan Dongting Grain and Oil Industry Co., Ltd as the research object, and studies the existing problems and the improved methods of its internal control system.The specific contents of the study are as follows:1) the related contents of internal control are summarized and introduced in detail, including the development course of internal control, the goal and function of internal control, the constituent elements of internal control and its classification.2) designing the questionnaire, analyzing the results of the questionnaire, and establishing the fuzzy comprehensive evaluation model of the internal control system of Hunan Dongting Grain and Oil Industry Co., Ltd., according to which the internal control system of the company is evaluated.According to the evaluation results of internal control, starting with organizational control, human resources, internal audit, risk management, business activities, etc., to find out the problems existing in the internal control of Hunan Dongting Grain and Oil Industry Co., Ltd.And analyzes the causes of these problems;On the basis of evaluation, the internal control system is optimized from the aspects of organizational structure, responsibility system, human resource policy and business process, and some concrete suggestions for improvement are given.And to ensure the effective operation of the internal control system put forward the corresponding safeguards.At the same time, point out the risk that the internal control system may exist at the same time.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6;F324

【参考文献】