XA石化分公司生产与存货循环内部控制问题研究

发布时间：2018-04-20 14:40

本文选题：内部控制 + 生产与存货循环　；参考：《西安石油大学》2015年硕士论文

【摘要】：在我国经济高速发展和趋于全球化的背景下,内部控制作为现代企业的重要管理手段,已经成为了企业发展和竞争的核心力量。XA石化分公司作为炼化企业,生产与存货循环是企业管理和经营的关键环节,直接关系到企业的生存和可持续发展。生产与存货循环内部控制的有效运行,能够帮助企业识别风险,减少舞弊,降低成本,提高效益。本文以XA石化分公司为研究对象,具体到生产与存货循环内部控制的现状展开研究。在研究过程中,以COSO风险管理框架为基础,综合运用案例研究法、文献分析法、观察法、询问法和问卷调查法等研究方法,从内部环境、风险评估、控制活动、信息与沟通、监督这五个方面进行研究。论文首先介绍了以五要素为核心的内部控制管理框架和XA石化分公司生产与存货循环内部控制制度。在理论研究的基础上,基于问卷调查和询问的结果,从内部控制的角度对XA石化分公司生产与存货循环内部控制存在的问题进行分析。最后,论文提出了改善生产与存货循环内部控制环境、加强生产与存货循环风险评估与应对机制、有效实施生产与存货循环控制活动、强化生产与存货循环信息与沟通管理和发挥生产与存货循环监督作用五个方面的项优化建议。
[Abstract]:Under the background of rapid economic development and globalization of our country, internal control, as an important management means of modern enterprises, has become the core force of enterprise development and competition. Production and inventory circulation is the key link of enterprise management and management, which is directly related to the survival and sustainable development of enterprises. The effective operation of internal control of production and inventory cycle can help enterprises to identify risks, reduce fraud, reduce costs and improve efficiency. In this paper, XA Petrochemical Company as the research object, specific to the production and inventory cycle internal control status. In the course of the research, based on the risk management framework of COSO, the methods of case study, literature analysis, observation, inquiry and questionnaire are used synthetically, from the aspects of internal environment, risk assessment, control activities, information and communication, etc. Supervise these five aspects of research. This paper first introduces the internal control management framework with five elements as the core and the internal control system of production and inventory circulation of XA Petrochemical Company. On the basis of theoretical research, based on the results of questionnaire and inquiry, this paper analyzes the problems existing in the internal control of production and inventory circulation in XA Petrochemical Company from the angle of internal control. Finally, the paper proposes to improve the internal control environment of production and inventory circulation, strengthen the risk assessment and response mechanism of production and inventory circulation, and effectively implement the production and inventory cycle control activities. The optimization suggestion of strengthening the information and communication management of production and inventory circulation and exerting the function of production and inventory circulation supervision.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.72;F406.7

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