ZD公司内部控制优化设计
发布时间：2018-11-18 16:13
【摘要】：自国家五部委联合发布了《企业内部控制基本规范》及相关指引以来,广东省国资委也加强了对国有大型企业的风险控制力度,要求企业完善内部控制制度,逐步研究建立本单位的全面内部控制体系,防范各类风险,保障国有资产安全,提高国有资产经济效益。ZD公司属于国有大型企业,虽然于2011年应要求建立起了内部控制体系,但由于各种原因仍存在许多不足之处,需要进一步优化。 本文首先对文章研究的背景、意义、目的和方法做了阐述,对内部控制、风险管理的相关理论进行了系统学习和整理,为问题分析和解决问题打好基础。之后介绍了ZD公司的基本情况,按照内部控制框架的五要素,设计了访谈问题和调查问卷,开展了实地的访谈和调查,根据访谈和调查的结果,梳理了ZD公司的内部控制存在的问题,以及分析问题存在的原因。 接着,对ZD公司进行内部控制优化设计。首先阐述了优化设计的目的、原则和方法,进而以内部控制框架为基础,提出内部控制优化设计方案。由于ZD公司业务多、管理节点繁杂,本文的设计方案不能面面俱全,只求以重点业务、关键环节为代表,论述相关的设计理念,以达到以点带面的作用。 最后,根据ZD公司的实际情况,为其设计了内部控制实施方法和评价程序,并对优化设计方案进行了初步的评价,基本达到设计预期,保证体系的有效运行。
[Abstract]:Since the five ministries and commissions jointly issued the basic norms for Internal Control of Enterprises and related guidelines, the Guangdong Provincial State assets Supervision and Administration Commission has also strengthened its risk control over large state-owned enterprises, requiring enterprises to improve the internal control system. Step by step, we will study and establish a comprehensive internal control system of our unit, guard against various risks, safeguard the safety of state-owned assets, and improve the economic benefits of state-owned assets. ZD Company is a large state-owned enterprise, although it established an internal control system at the request of 2011. However, due to various reasons, there are still many shortcomings, need to be further optimized. In this paper, the background, significance, purpose and method of the research are expounded, and the related theories of internal control and risk management are systematically studied and sorted out, which lays a good foundation for problem analysis and problem solving. Then it introduces the basic situation of ZD, according to the five elements of internal control framework, designs interview questions and questionnaires, carries out field interviews and surveys, according to the results of interviews and surveys, Combing the existing problems of internal control of ZD, and analyzing the reasons of the problems. Then, the internal control optimization design of ZD Company is carried out. At first, the purpose, principle and method of the optimization design are expounded, and then based on the internal control framework, the optimal design scheme of the internal control is put forward. Because ZD company has a lot of business and complex management nodes, the design scheme of this paper can not be all-inclusive, only to focus on business, key links as the representative, to discuss the relevant design concepts, in order to achieve the role of a point. Finally, according to the actual situation of ZD Company, the implementation method and evaluation procedure of internal control are designed, and the preliminary evaluation of the optimal design scheme is carried out, which basically meets the design expectation and ensures the effective operation of the system.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7
本文编号：2340507
[Abstract]:Since the five ministries and commissions jointly issued the basic norms for Internal Control of Enterprises and related guidelines, the Guangdong Provincial State assets Supervision and Administration Commission has also strengthened its risk control over large state-owned enterprises, requiring enterprises to improve the internal control system. Step by step, we will study and establish a comprehensive internal control system of our unit, guard against various risks, safeguard the safety of state-owned assets, and improve the economic benefits of state-owned assets. ZD Company is a large state-owned enterprise, although it established an internal control system at the request of 2011. However, due to various reasons, there are still many shortcomings, need to be further optimized. In this paper, the background, significance, purpose and method of the research are expounded, and the related theories of internal control and risk management are systematically studied and sorted out, which lays a good foundation for problem analysis and problem solving. Then it introduces the basic situation of ZD, according to the five elements of internal control framework, designs interview questions and questionnaires, carries out field interviews and surveys, according to the results of interviews and surveys, Combing the existing problems of internal control of ZD, and analyzing the reasons of the problems. Then, the internal control optimization design of ZD Company is carried out. At first, the purpose, principle and method of the optimization design are expounded, and then based on the internal control framework, the optimal design scheme of the internal control is put forward. Because ZD company has a lot of business and complex management nodes, the design scheme of this paper can not be all-inclusive, only to focus on business, key links as the representative, to discuss the relevant design concepts, in order to achieve the role of a point. Finally, according to the actual situation of ZD Company, the implementation method and evaluation procedure of internal control are designed, and the preliminary evaluation of the optimal design scheme is carried out, which basically meets the design expectation and ensures the effective operation of the system.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7
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