X军工企业内部控制的案例分析

发布时间：2018-05-10 15:06

本文选题：内部控制 + 军工企业　；参考：《长安大学》2014年硕士论文

【摘要】：我国从20世纪80年代的改革开放以来，军工企业开始从计划经济转变为市场经济，军事和企业管理者的需要采取一定的控制措施来适应市场经济，在日常管理活动中，但却由于内部控制方面不具备足够的知识。从21世纪初开始，中国开展了大规模的股份制企业改革，进一步建立军事和企业所有权与企业经营权的分离的主体地位，军工企业的管理层开始意识到内部控制的重要性，要建立健全内部控制制度，以实现向现代企业管理模式的过渡过程。中国尚未明确提出关于军工企业的特殊性而提出的内部控制的规定，其理论还没有被系统和深入的研究，进而比较缺乏专业理论板块的支持，没有形成一个完整的框架体系；在实际应用中，也没有成功的经验可以借鉴。大多数军工企业内控标准以一般工业企业的标准作为指引，促使内部控制失效。因此，根据军工企业的特殊性，从实际发展的需要，建立内部控制系统，适合军事行业的特点，以加强风险防范，增进中国的军工企业内部控制理论的健康发展有着重要的理论意义和现实意义的。论文首先借鉴COSO内部控制框架理论，参考我国《企业内部控制基本规范》以及三个配套指引等的具体规定，并借鉴大量相关文献理论的基础上，从内部控制体系的五大构成要素：内部控制环境、风险评估、控制活动、信息与沟通、内部监督出发，，采用文献研究法、调查研究法、案例分析法等，深入剖析了X军工企业内部控制现状，认为存在内部控制环境不理想、风险意识不强等问题，并提出了优化内部控制环境、强化风险意识、建立风险评估机制等具体应用性对策优化X企业内部控制，旨在通过完善X企业的内部控制，进一步推动X企业的可持续发展，提高经营管理水平和风险防范能力。同时，也为我国军工企业探索适合自身特点的内部控制系统方法和思路提出借鉴和参考等应用性价值。
[Abstract]:Since the reform and opening to the outside world in the 1980s, the military enterprises began to change from the planned economy to the market economy. The military and enterprise managers need to take certain control measures to adapt to the market economy, and in the daily management activities, But because internal control does not have enough knowledge. Since the beginning of the 21st century, China has carried out a large-scale reform of joint-stock enterprises, further establishing the main position of separating military and enterprise ownership from enterprise management, and the management of military enterprises has begun to realize the importance of internal control. It is necessary to establish and perfect the internal control system in order to realize the transition to modern enterprise management mode. China has not clearly put forward the regulation of internal control about the particularity of military enterprises, its theory has not been systematically and deeply studied, and then it lacks the support of professional theoretical plate, and has not formed a complete framework system; In the practical application, there is no successful experience to learn from. Most of the internal control standards of military enterprises are guided by the standards of general industrial enterprises, which impels the internal control to fail. Therefore, according to the particularity of military enterprises and the needs of actual development, the establishment of internal control system is suitable for the characteristics of military industry, in order to strengthen risk prevention, It is of great theoretical and practical significance to promote the healthy development of the theory of internal control in China's military enterprises. First of all, the paper draws lessons from the theory of COSO internal control framework, refers to the specific provisions of the basic norms of Enterprise Internal Control and three supporting guidelines in China, and draws lessons from a large number of relevant literature theories. From the five elements of internal control system: internal control environment, risk assessment, control activities, information and communication, internal supervision, the use of literature research, investigation and research, case analysis, etc. This paper deeply analyzes the present situation of internal control in X military enterprises, and points out that the internal control environment is not ideal and the risk consciousness is not strong, and puts forward the optimization of internal control environment and the strengthening of risk consciousness. The purpose of optimizing X enterprise's internal control is to improve the X enterprise's sustainable development and improve the management level and risk prevention ability by perfecting the X enterprise's internal control. At the same time, it also provides reference and reference value for China's military enterprises to explore the internal control system methods and ideas suitable for their own characteristics.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.48

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