AB公司固定资产内部控制问题与对策研究

发布时间：2018-06-05 05:50

本文选题：固定资产内部控制 + COSO内部控制理论　；参考：《中国石油大学(华东)》2014年硕士论文

【摘要】：AB公司是江西首家集开发、设计、制造液晶显示器的国际化专业生产厂家,属国家高新技术企业。近年来,我国的液晶显示器产业迅速发展,产业规模、产业结构、技术水平得到了大幅提升,为我国经济增长起到了很大的推动作用。但液晶显示器产业因高速发展使企业固定资产管理备受压力,其内部控制制度薄弱。由于企业固定资产内部控制建设还属于初期阶段,如何建立与完善符合相关标准的固定资产内部控制是许多企业需要面对与解决的课题。本文通过分析AB公司固定资产内部控制的相关制度与规定,了解固定资产内部控制中各个环节的现状,根据COSO内部控制理论进行演绎分析,结合控制环境、风险评估、控制活动、信息和沟通及监督等五要素,归纳出固定资产内部控制中存在的问题,并进一步分析其产生的原因。采用定性分析以及逻辑推理的方法,对出现的问题进行归纳和深入剖析,提出相关对策建议,不仅能使公司内部各部门、各环节甚至各岗位的职责和行为得到明确和规范,使经营目标的实现有可靠保证,提高管理效率。而且,能够合理配置资源,防止工作差错和舞弊,保证各项资产的安全与完整,保障公司在复杂的竞争中稳步增长。
[Abstract]:AB Company is the first professional manufacturer in Jiangxi province to develop, design and manufacture LCD, which is a national high-tech enterprise. In recent years, the LCD industry in China has developed rapidly, and the industrial scale, industrial structure and technical level have been greatly improved, which has played a great role in promoting the economic growth of our country. However, because of the rapid development of liquid crystal display industry, the management of fixed assets is under pressure, and its internal control system is weak. Since the construction of internal control of fixed assets is still in the initial stage, how to establish and perfect the internal control of fixed assets in accordance with relevant standards is a subject that many enterprises need to face and solve. In this paper, by analyzing the relative systems and regulations of internal control of fixed assets in AB Company, we understand the present situation of each link in the internal control of fixed assets, analyze the internal control theory of COSO, combine with the control environment, and evaluate the risk. This paper sums up the problems existing in the internal control of fixed assets and further analyzes the causes of the problems in the control activities, information, communication and supervision. The qualitative analysis and logical reasoning are used to sum up and analyze the existing problems, and the relevant countermeasures and suggestions are put forward, which can not only make the responsibility and behavior of each department, every link and even every post clear and standardized, Make the realization of management goal have reliable guarantee, improve management efficiency. Moreover, it can reasonably allocate resources, prevent work errors and fraud, ensure the safety and integrity of all assets, and ensure the steady growth of the company in the complex competition.
【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】：2014
【分类号】：F406.7;F426.6

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