北大荒农业股份有限公司内部控制问题研究

发布时间：2018-05-19 20:47

本文选题：内部控制 + 公司治理　；参考：《华中科技大学》2014年硕士论文

【摘要】：随着国内外经济的不断发展,企业内部控制逐渐突显出重要作用。在企业的生产经营全部过程中,内部控制贯穿始终。之所以要健全内部控制,是因为它可以有效促进企业经营活动顺利开展,提升经营效率和管理效率,保障企业的发展战略有效落实。本文借鉴国内外发展比较成熟的内部控制理论,并结合我国一些上市公司的发展情况,提出了一套行之有效的完善措施。本文采用案例研究的方法,以北大荒为研究对象。首先,介绍了选题的背景以及研究的现状和研究的意义,还阐述了关于内部控制的最新的相关理论,为后述案例分析打下了理论基础。其次,以北大荒为典型,依据公司重大事件、重要数据等资料,阐述了公司存在违规拆借资金、违规担保、违反信息披露规定等问题和不足。本文对问题产生的原因进行了分析,主要是公司治理体系不善、业务流程混乱、风险管理不到位和信息披露形式化。最后,结合公司实际,以及国内外理论与实践的发展,从完善公司治理结构、资金活动内控设计、资产管理内控设计以及内部控制对外信息披露等四个方面提出了可行的建议。综上,本文指出北大荒内部控制失效反映了当前上市公司普遍存在的问题,提出了改善企业经营管理的对策,阐述了对建立健全我国内部控制体系的若干启示。
[Abstract]:With the continuous development of domestic and foreign economy, the internal control of enterprises gradually highlights the important role. In the whole process of production and operation of enterprises, internal control runs through all the time. The reason for improving internal control is that it can effectively promote the smooth development of business activities, enhance the efficiency of management and management, and ensure the effective implementation of the development strategy of enterprises. This paper draws lessons from the theory of internal control developed at home and abroad, and combines the development of some listed companies in our country, and puts forward a set of effective measures to perfect it. This paper adopts the method of case study, taking Beidaowang as the object of study. First of all, the background of the topic, the status quo of the research and the significance of the research are introduced, and the latest relevant theories about internal control are also expounded, which lays a theoretical foundation for the latter case analysis. Secondly, taking Beidahuang as a typical example, according to the company's important events, important data and other information, this paper expounds the problems and shortcomings of the company, such as illegal borrowing funds, illegal guarantee, violation of information disclosure regulations, and so on. This paper analyzes the causes of the problems, including poor corporate governance system, confusion of business processes, inadequate risk management and formalization of information disclosure. Finally, combined with the development of the company's reality and the theory and practice at home and abroad, this paper puts forward some feasible suggestions from four aspects: perfecting the corporate governance structure, designing the internal control of capital activities, designing the internal control of asset management, and disclosing the external information of the internal control. In summary, this paper points out that the failure of internal control in Beidahuang reflects the common problems existing in the listed companies at present, puts forward the countermeasures to improve the management of enterprises, and expounds some enlightenments for establishing and perfecting the internal control system of our country.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324;F302.6

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