风险导向下万通公司内部控制问题研究

发布时间：2018-11-02 20:43

【摘要】：内部控制作为企业经营管理活动中的重要组成部分,是社会经济发展到一定阶段的产物,而随着实践活动的不断开展,对于内部控制的研究和理解也在不断加深。近些年来我国出现多件财务舞弊案件,这些事件表面上看是财务问题,实际上却与企业内部控制有着重大的联系。内部控制作为企业现代管理不可缺少的部分,它有利于企业提高财务信息的质量,保证企业资产的完整,对于企业的利益相关者也有着重要的意义。而随着企业经营所面临的生存和发展环境日趋复杂,风险己成为影响企业目标实现的重要因素,管理与控制风险变得越来越重要。基于以上背景,本文选择案例企业的现有内部控制制度作为研究对象,从风险导向的角度来研究其内部控制的效率以及存在的问题,以期规范万通公司的内部控制制度,从而防止财务舞弊的风险和会计信息失真的现状。本文第一部分回顾了内部控制和风险的涵义、理论研究历程,为后文的写作打下了理论基础。论文的第二部分对万通公司的基本情况进行了介绍,在分析了公司目前面临的风险后,对存在较大风险的内部控制环节的现有制度与运行状况进行介绍。本文第三部分以内部控制环节和控制活动为风险识别的重点,介绍公司的内部控制存在的问题。第四部分从实际情况出发,对万通公司内部控制存在漏洞的原因从多方面进行深入的分析。第五部分对万通公司现有内部控制不完善之处提出建议,期望在建议的保障措施之下,能够保证后期内部控制得到较好执行。本文通过对特定的企业进行案例分析研究,为内控理论的研究提供素材和案例,也期望为后续对内部控制进行研究的作者从思路和方法上提供一定参考。
[Abstract]:As an important part of enterprise management activities, internal control is the product of social economic development to a certain stage. With the continuous development of practical activities, the study and understanding of internal control is also deepening. In recent years, there are many financial fraud cases in our country. These incidents appear to be financial problems, but in fact, they are closely related to the internal control of enterprises. As an indispensable part of modern enterprise management, internal control is helpful for enterprises to improve the quality of financial information and ensure the integrity of enterprise assets. It is also of great significance to the stakeholders of enterprises. With the increasingly complex survival and development environment faced by enterprise management, risk has become an important factor affecting the realization of enterprise objectives, management and control of risk has become more and more important. Based on the above background, this paper chooses the existing internal control system of the case enterprise as the research object, studies the efficiency and the existing problems of its internal control from the angle of risk orientation, in order to standardize the internal control system of Wantong Company. In order to prevent the risk of financial fraud and accounting information distortion of the current situation. The first part of this paper reviews the meaning of internal control and risk and the course of theoretical research, which lays a theoretical foundation for the later writing. The second part of the paper introduces the basic situation of Wantong Company. After analyzing the risks faced by Wantong Company at present, the paper introduces the existing system and operation of internal control links with greater risks. The third part of this paper focuses on the risk identification of internal control links and control activities, and introduces the problems existing in the internal control of the company. The fourth part analyzes the reasons of internal control loopholes in Wantong Company from many aspects. In the fifth part, the author puts forward some suggestions on the imperfect internal control of Wantong Company, and expects that under the recommended safeguard measures, the internal control can be carried out well in the later period. Through the case study of specific enterprises, this paper provides materials and cases for the study of internal control theory, and expects to provide a certain reference for the author of the follow-up research on internal control.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.471

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