我国出口型制造企业内部控制研究

发布时间：2018-05-11 13:15

本文选题：制造企业 + 内部控制　；参考：《福州大学》2013年硕士论文

【摘要】：随着我国经济实力的快速发展、企业规模与市场占有率的不断扩大,我国出口型制造企业的发展速度亦呈现猛涨趋势,在我国经济发展过程中所占到的比例也变得越来越大。但由于我国出口型制造企业的发展速度很快,也随之产生了相应的一些问题,追溯其原因在于内部控制能力的下降,以致降低了出口型制造企业本身的可持续发展能力,削弱了出口型制造业企业的国际竞争力,最后导致了国内制造企业国际化发展的疲软。企业的内部控制是指为确保实现企业目标而实施的程序和政策。内部控制还应确保识别可能阻碍实现这些目标的风险因素并采取预防措施。就风险管理而言,内部控制系统涉及企业财务、运营、遵守法律法规及其他方面。内部控制的基本目标是确保单位经营活动的效率性和效果性、资产的安全性、经营信息和财务报告的可靠性。首先,实施内部控制有助于管理层实现其经营方针和目标；其次,企业实施内部控制将可保护单位各项资产的安全和完整,防止资产流失；最后,企业实施内部控制能有效地保证业务经营信息和财务会计资料的真实性、完整性。本文通过对内部控制理论的详细分析,从研究内部控制特点出发,综合运用了案例分析与理论分析方法,归纳分析了具体的研究内容。本文首先介绍了内部控制与制造业企业的内部控制发展框架,对内部控制理论的演变与内部控制实施体系进行了分析,明确了本文研究的理论基础内容;其次,分析了中国出口型制造业企业内部控制的发展现状与问题,提出了中国出口型制造业企业内部控制发展过程中所遇到问题的原因；最后,研究分析了我国出口型制造企业内部控制方式的重新构建,对某A出口型制造企业进行了基本的内部控制定位,通过内部审计、信息沟通、监督管理等多种角度,展开实证研究分析,提出了具体的内部控制制度发展的策略与建议,奠定了我国出口型制造企业内部控制未来发展的理论研究基础。
[Abstract]:With the rapid development of China's economic strength and the continuous expansion of the scale of enterprises and the market share, the speed of the development of our export type manufacturing enterprises is also rising, and the proportion of our country's economic development has become more and more large. However, because of the rapid development of our export based manufacturing enterprises, the development of China's export type enterprises has also come into being. Some of the problems should be traced to the decline of the internal control ability, which reduced the sustainable development ability of the export manufacturing enterprises themselves, weakened the international competitiveness of the export manufacturing enterprises, and finally led to the weakness of the international development of the domestic manufacturing enterprises. The internal control of the enterprise means to ensure the realization of the enterprise goal. Internal control should also ensure the identification of risk factors that may impede the realization of these goals and take preventive measures. In terms of risk management, the internal control system involves enterprise finance, operation, compliance with laws and regulations and other aspects. The basic objective of internal control is to ensure the efficiency and efficiency of the unit's operating activities. In the first place, internal control will protect the security and integrity of the assets of the unit and prevent the loss of assets. Finally, the internal control of the enterprise can effectively guarantee the business. Through the detailed analysis of the internal control theory and the study of the characteristics of internal control, this paper makes a comprehensive application of the case analysis and theoretical analysis methods and summarizes the specific content of the research. This paper first introduces the internal control and the development of internal control in the internal control and manufacturing enterprises. The framework, the evolution of internal control theory and the internal control implementation system are analyzed, and the theoretical basis of this paper is clarified. Secondly, the current situation and problems of internal control in export manufacturing enterprises in China are analyzed, and the reasons for the problems encountered in the process of internal control development in China's export type manufacturing enterprises are put forward. Finally, the re construction of the internal control mode of China's export type manufacturing enterprises is studied and analyzed. The basic internal control positioning of a A export manufacturing enterprise is carried out. Through the internal audit, information communication, supervision and management and other angles, the empirical research and analysis are carried out, and the concrete strategies and suggestions for the development of the internal control system are put forward. The theoretical basis for the future development of China's export manufacturing enterprises' internal control is set.

【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F425;F406.7

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