山东YJ有限公司内部控制研究

发布时间：2018-04-23 21:55

本文选题：内部控制 + 山东YJ公司　；参考：《中国石油大学（华东）》2013年硕士论文

【摘要】：中小企业是我国国民经济重要组成部分，内部控制则是规范企业内部管理、增强市场竞争力的重要保证。山东YJ公司是快速成长中的中小民营企业，具有一定的代表性。本文通过剖析山东YJ公司内部控制面临的问题，有助于我们更好服务中小企业。本文通过对企业内部控制整体框架的应用研究，采用实证研究、问卷调查、资料分析法、文献研究等方法对山东YJ公司内部控制方面的现状及出现的问题进行详细分析，提出设计和改进的方法，，从优化内部控制环境、改进内部控制活动、搭建信息共享平台、强化内部控制执行与监督等方面提出完善YJ公司内部控制的对策和建议。成长中的中小企业，通过宣贯内控理念、理顺内控流程、引入ERP及完善内部审计等对策，能够保证内部控制有效性的同时兼顾营运效率。使经济活动能够有效进行，保证财务报告的真实、合法、完整，为企业战略决策提供有力保障。
[Abstract]:Small and medium-sized enterprises are an important part of our national economy, and internal control is an important guarantee to standardize the internal management of enterprises and enhance the market competitiveness. Shandong YJ Company is a fast growing small and medium-sized private enterprises, with a certain representative. This paper analyzes the internal control problems of Shandong YJ Company, which will help us to better serve small and medium-sized enterprises. In this paper, through the application of the overall framework of enterprise internal control research, the use of empirical research, questionnaire, data analysis, literature research and other methods to Shandong YJ company internal control status and problems are analyzed in detail. The methods of design and improvement are put forward to improve the internal control of YJ Company from the aspects of optimizing the internal control environment, improving the internal control activities, setting up the information sharing platform, strengthening the execution and supervision of the internal control and so on. The growing small and medium-sized enterprises can guarantee the effectiveness of internal control while taking into account the operational efficiency by promoting the concept of internal control, straightening out the internal control process, introducing ERP and perfecting internal audit and so on. So that economic activities can be carried out effectively, to ensure the true, legal and complete financial reports, and to provide a strong guarantee for the strategic decisions of enterprises.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.82;F406.7

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