江苏农垦信息管理的内部控制问题研究
发布时间：2018-07-16 20:23
【摘要】：信息是反映事物的形成、关系和差别的东西,它包含在事物的差异之中而不是在事物本身。沟通是人与人之间、人与群体之间思想与感情的传递和反馈的过程,以求思想达成一致和感情的通畅。所谓内部控制,是指“一个单位为了实现其经营目标,保护资产的安全完整,保证会计信息资料的正确可靠,确保经营方针的贯彻执行,保证经营活动的经济性、效率性和效果性而在单位内部采取的自我调整、约束、规划、评价和控制的一系列方法、手续与措施的总称”。内部控制包括控制环境、风险评估、控制活动、信息与沟通、监控等五个相互联系的要素。信息与沟通是指“及时、准确、完整地收集与企业经营管理相关的各种信息,并使这些信息以适当的方式在企业有关层级之间进行及时传递、有效沟通和正确应用的过程”。一个良好的信息与沟通系统有助于提高内部控制的效率和效果。21世纪是信息时代,云计算、大数据开始进入人们的视野,人们越来越重视信息的力量。信息是风险管理的关键所在,是内部控制的基础,随着我国经济的不断发展,企业管理中的风险日渐显露,可靠及时完整的信息和畅通的信息渠道对企业的发展起到了至关重要的作用。信息与沟通是内部控制的重要组成要素,因此本文将其选为研究对象。本文分为六章内容。第一章是绪论部分,介绍了研究背景、研究意义、研究方法、研究内容和研究思路；第二章是基本理论与典型案例,介绍了与信息相关的定义、理论和内部控制方法,强调信息管理的重要性,并佐以案例证明；第三、四章是是案例部分,第三章详细介绍江苏省农垦集团有限责任公司的公司性质、组织架构、经营规模以及在信息管理方面取得的成效,第四章从内部控制五要素角度综合分析江苏农垦在信息与沟通方面存在的具体问题,并归纳总结其原因,第五章根据内部控制及其他制度相关规定有针对性的提出改进建议,第六章是结束语,总结全文的观点,提出本文的创新与不足之处。本文综合运用了理论分析和案例分析两者相结合的研究方法,对江苏省农垦集团有限责任公司的信息与沟通情况尤其是信息化建设情况进行了较详尽的阐述,力求从理论上论述企业实施科学规范的内部控制的重要性和迫切性,从实践上探讨企业实施内部控制的可行性和可操作性,达到理论有事例佐证,事例有理论支持的效果。同时结合公司实际,提出公司可建立信息中心,整个集团公司及其子公司可通过信息中心,对人力资源、信息传递、财务系统进行标准化、程序化的管理。公司必须了解每一个运作流程、了解每一个控制点的识别和运用、才可设计出一整体性的内部控制程序。本文为规范公司信息与沟通的内部控制提供了科学思路,对其他企业也有一定的借鉴作用。
[Abstract]:Information is something that reflects the formation, relationship, and difference of things, and it is contained in the differences of things rather than in the things themselves. Communication is the process of transmission and feedback of thoughts and feelings between people and groups in order to reach consensus and unobstructed feelings. The so-called internal control means that "in order to achieve its business objectives, a unit shall protect the security and integrity of its assets, ensure the correctness and reliability of accounting information and materials, ensure the implementation of its business policy, and ensure the economy of its business activities," A series of methods, procedures, and measures for self-adjustment, restraint, planning, evaluation, and control that are adopted within the unit in terms of efficiency and effectiveness. Internal control includes five interrelated elements: control environment, risk assessment, control activities, information and communication, and monitoring. Information and communication refers to "timely, accurate, complete collection of all kinds of information related to the management of the enterprise, and make these information timely transmission, effective communication and correct application between the relevant levels of the enterprise in an appropriate manner." A good Information and Communication system helps to improve the efficiency and effect of Internal Control. The 21st century is the information age, cloud computing, big data began to enter people's vision, people pay more and more attention to the power of information. Information is the key of risk management and the basis of internal control. With the development of economy in our country, the risk in enterprise management becomes more and more obvious. Reliable, timely and complete information and unblocked information channels have played a vital role in the development of enterprises. Information and communication are important elements of internal control. This article is divided into six chapters. The first chapter is the introduction, which introduces the research background, research significance, research methods, research contents and research ideas, the second chapter is the basic theory and typical cases, and introduces the definition, theory and internal control methods related to information. The importance of information management is emphasized, and case studies are provided. Chapter three, chapter four, is the case section. Chapter three introduces in detail the nature and organizational structure of Jiangsu Agricultural Reclamation Group Co., Ltd. The fourth chapter synthetically analyzes the concrete problems in information and communication of Jiangsu farming reclamation from the angle of five elements of internal control, and summarizes the reasons. The fifth chapter according to the internal control and other system related provisions to propose the improvement suggestion, the sixth chapter is the conclusion, summarizes the full text viewpoint, proposed this article innovation and the insufficiency. In this paper, the information and communication situation of Jiangsu Agricultural Reclamation Group Co., Ltd, especially the information construction, is expounded in detail by the combination of theoretical analysis and case study. This paper tries to discuss theoretically the importance and urgency of implementing scientific and standardized internal control in enterprises, and discusses in practice the feasibility and maneuverability of the implementation of internal control in enterprises, so as to achieve the effect that the theory is supported by examples and cases are supported by theory. At the same time, it is put forward that the company can set up information center, the whole group company and its subsidiary company can manage human resources, information transmission and financial system through information center. In order to design a holistic internal control procedure, the company must understand each operation process and the identification and application of each control point. This paper provides a scientific idea for standardizing the internal control of company information and communication, and it can also be used for reference by other enterprises.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6
本文编号：2127571
[Abstract]:Information is something that reflects the formation, relationship, and difference of things, and it is contained in the differences of things rather than in the things themselves. Communication is the process of transmission and feedback of thoughts and feelings between people and groups in order to reach consensus and unobstructed feelings. The so-called internal control means that "in order to achieve its business objectives, a unit shall protect the security and integrity of its assets, ensure the correctness and reliability of accounting information and materials, ensure the implementation of its business policy, and ensure the economy of its business activities," A series of methods, procedures, and measures for self-adjustment, restraint, planning, evaluation, and control that are adopted within the unit in terms of efficiency and effectiveness. Internal control includes five interrelated elements: control environment, risk assessment, control activities, information and communication, and monitoring. Information and communication refers to "timely, accurate, complete collection of all kinds of information related to the management of the enterprise, and make these information timely transmission, effective communication and correct application between the relevant levels of the enterprise in an appropriate manner." A good Information and Communication system helps to improve the efficiency and effect of Internal Control. The 21st century is the information age, cloud computing, big data began to enter people's vision, people pay more and more attention to the power of information. Information is the key of risk management and the basis of internal control. With the development of economy in our country, the risk in enterprise management becomes more and more obvious. Reliable, timely and complete information and unblocked information channels have played a vital role in the development of enterprises. Information and communication are important elements of internal control. This article is divided into six chapters. The first chapter is the introduction, which introduces the research background, research significance, research methods, research contents and research ideas, the second chapter is the basic theory and typical cases, and introduces the definition, theory and internal control methods related to information. The importance of information management is emphasized, and case studies are provided. Chapter three, chapter four, is the case section. Chapter three introduces in detail the nature and organizational structure of Jiangsu Agricultural Reclamation Group Co., Ltd. The fourth chapter synthetically analyzes the concrete problems in information and communication of Jiangsu farming reclamation from the angle of five elements of internal control, and summarizes the reasons. The fifth chapter according to the internal control and other system related provisions to propose the improvement suggestion, the sixth chapter is the conclusion, summarizes the full text viewpoint, proposed this article innovation and the insufficiency. In this paper, the information and communication situation of Jiangsu Agricultural Reclamation Group Co., Ltd, especially the information construction, is expounded in detail by the combination of theoretical analysis and case study. This paper tries to discuss theoretically the importance and urgency of implementing scientific and standardized internal control in enterprises, and discusses in practice the feasibility and maneuverability of the implementation of internal control in enterprises, so as to achieve the effect that the theory is supported by examples and cases are supported by theory. At the same time, it is put forward that the company can set up information center, the whole group company and its subsidiary company can manage human resources, information transmission and financial system through information center. In order to design a holistic internal control procedure, the company must understand each operation process and the identification and application of each control point. This paper provides a scientific idea for standardizing the internal control of company information and communication, and it can also be used for reference by other enterprises.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6
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相关期刊论文 前1条
1 王景新;;会计信息系统的内部控制[J];会计研究;1992年04期
相关硕士学位论文 前1条
1 许啸虎;我国商业银行内部控制信息与沟通要素研究[D];东北财经大学;2011年
，本文编号：2127571
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