Z药品有限公司固定资产内部控制改进研究
发布时间：2018-12-12 10:08
【摘要】：为了加快内部控制的发展步伐，我国借鉴了美国在内部控制的研究成果，先后颁布了《企业内部控制基本规范》、《企业内部控制配套指引》。在中小企业这些法规尚未严格地执行，但为了企业健康持续可持续发展，企业也纷纷开始执行内部控制制度。医药行业的发展保护着人民的健康，提高了国民生活幸福指数，促进了国民经济的发展。固定资产是企业资产的重要部分，是生产活动和管理活动的物质基础。特别是对于药品制造企业，固定资产在总资产中往往占有较高的比例。所以，加强对药品制造企业的固定资产内部控制的管理显得尤为重要。 本文首先对内部控制、固定资产以及固定资产内部控制的相关理论进行了综述。然后，，对Z药品有限公司有关固定资产的情况进行了介绍，了解了公司有关固定资产内部控制的现状，分析了公司固定资产内部控制管理出现的问题。针对出现的问题，提出了相应的改进意见。本文改进了Z公司固定资产的购置与验收、使用与维护、投保管理制度、盘点与监督、处置制度、转移制度等方面的流程，并对流程的关键控制点进行阐述。此外，也对固定资产内部控制存在的其他问题提出改进方法和建议。最后，对本文进行了总结，并提出了展望。
[Abstract]:In order to speed up the development of internal control, our country has drawn lessons from the research results of the United States in internal control, and has successively promulgated the basic Standards of Internal Control in Enterprises and the supporting guidelines of Internal Control in Enterprises. In small and medium-sized enterprises, these regulations have not been strictly enforced, but for the healthy and sustainable development of enterprises, enterprises have begun to implement the internal control system. The development of medicine industry protects people's health, improves the national life happiness index and promotes the development of national economy. Fixed assets are an important part of enterprise assets and the material basis of production and management activities. Especially for pharmaceutical manufacturing enterprises, fixed assets tend to occupy a high proportion of total assets. Therefore, it is particularly important to strengthen the internal control of fixed assets of pharmaceutical manufacturing enterprises. This paper first summarizes the theory of internal control, fixed assets and internal control of fixed assets. Then, the paper introduces the situation of the fixed assets in Z Pharmaceutical Co., Ltd., understands the current situation of the internal control of the fixed assets, and analyzes the problems in the internal control management of the fixed assets. According to the existing problems, the corresponding improvement suggestions are put forward. This paper improves the process of the acquisition and acceptance of fixed assets, use and maintenance, insurance management system, inventory and supervision, disposal system, transfer system and so on, and expounds the key control points of the process. In addition, the internal control of fixed assets also put forward other problems and suggestions. Finally, this paper is summarized and the prospect is put forward.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72
本文编号：2374378
[Abstract]:In order to speed up the development of internal control, our country has drawn lessons from the research results of the United States in internal control, and has successively promulgated the basic Standards of Internal Control in Enterprises and the supporting guidelines of Internal Control in Enterprises. In small and medium-sized enterprises, these regulations have not been strictly enforced, but for the healthy and sustainable development of enterprises, enterprises have begun to implement the internal control system. The development of medicine industry protects people's health, improves the national life happiness index and promotes the development of national economy. Fixed assets are an important part of enterprise assets and the material basis of production and management activities. Especially for pharmaceutical manufacturing enterprises, fixed assets tend to occupy a high proportion of total assets. Therefore, it is particularly important to strengthen the internal control of fixed assets of pharmaceutical manufacturing enterprises. This paper first summarizes the theory of internal control, fixed assets and internal control of fixed assets. Then, the paper introduces the situation of the fixed assets in Z Pharmaceutical Co., Ltd., understands the current situation of the internal control of the fixed assets, and analyzes the problems in the internal control management of the fixed assets. According to the existing problems, the corresponding improvement suggestions are put forward. This paper improves the process of the acquisition and acceptance of fixed assets, use and maintenance, insurance management system, inventory and supervision, disposal system, transfer system and so on, and expounds the key control points of the process. In addition, the internal control of fixed assets also put forward other problems and suggestions. Finally, this paper is summarized and the prospect is put forward.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72
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