株洲GK建设公司内部控制体系优化研究
发布时间：2018-12-19 10:08
【摘要】：企业内部控制体系的构建已成为目前企业应对日益激烈的市场竞争、防范风险、实现战略目标普遍采用的管理方法和手段。但在实践中，内部控制体系有效运营问题是企业重点关注的问题，也是目前理论界研究的热点。本文在总结国内外内部控制理论和实践经验的基础上，以房地产建设行业为核心，并以株洲GK建设公司的内部控制体系为研究对象，对其内部控制体系的优化及有效运营进行研究。 本文首先对株洲GK建设公司所属行业及行业地位、公司组织架构、涉及的业务流程及公司内部控制的相关现状进行了分析；并在现状分析的基础上，通过构建公司内部控制体系有效性模糊综合评价模型，，对株洲GK建设公司内部控制体系进行综合评价；根据评价结果来对株洲GK建设公司内部控制存在的问题进行了详细的分析，找出株洲GK建设公司内部控制体系存在的问题及原因；最后针对这些问题和影响因素对株洲GK建设公司内部控制体系的优化进行研究，在组织结构、权责展开体系、人力资源政策和业务流程等方面提出了相关优化方案；并针对GK建设公司内部控制体系有效运营的保障措施和体系运营的风险进行了研究。
[Abstract]:The construction of enterprise internal control system has become a common management method and means for enterprises to deal with the increasingly fierce market competition, to guard against risks and to achieve strategic objectives. But in practice, the effective operation of internal control system is the focus of attention of enterprises, and it is also a hot topic in the field of theory. On the basis of summing up the internal control theory and practical experience at home and abroad, this paper takes the real estate construction industry as the core, and takes the internal control system of Zhuzhou GK Construction Company as the research object. The optimization and effective operation of its internal control system are studied. Firstly, this paper analyzes the status of Zhuzhou GK Construction Company's industry and industry, the organization structure of the company, the business process involved and the current situation of the company's internal control. On the basis of the analysis of the present situation, the fuzzy comprehensive evaluation model of the effectiveness of the internal control system of Zhuzhou GK Construction Company is constructed to comprehensively evaluate the internal control system of Zhuzhou GK Construction Company. According to the evaluation results, the problems existing in the internal control of Zhuzhou GK Construction Company are analyzed in detail, and the problems and reasons of the internal control system of Zhuzhou GK Construction Company are found out. Finally, aiming at these problems and influencing factors, this paper studies the optimization of internal control system of Zhuzhou GK Construction Company, and puts forward the relevant optimization schemes in the aspects of organizational structure, power and responsibility development system, human resources policy and business process. The guarantee measures and the risk of GK construction company's internal control system are studied.
【学位授予单位】：湖南工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7
本文编号：2386773
[Abstract]:The construction of enterprise internal control system has become a common management method and means for enterprises to deal with the increasingly fierce market competition, to guard against risks and to achieve strategic objectives. But in practice, the effective operation of internal control system is the focus of attention of enterprises, and it is also a hot topic in the field of theory. On the basis of summing up the internal control theory and practical experience at home and abroad, this paper takes the real estate construction industry as the core, and takes the internal control system of Zhuzhou GK Construction Company as the research object. The optimization and effective operation of its internal control system are studied. Firstly, this paper analyzes the status of Zhuzhou GK Construction Company's industry and industry, the organization structure of the company, the business process involved and the current situation of the company's internal control. On the basis of the analysis of the present situation, the fuzzy comprehensive evaluation model of the effectiveness of the internal control system of Zhuzhou GK Construction Company is constructed to comprehensively evaluate the internal control system of Zhuzhou GK Construction Company. According to the evaluation results, the problems existing in the internal control of Zhuzhou GK Construction Company are analyzed in detail, and the problems and reasons of the internal control system of Zhuzhou GK Construction Company are found out. Finally, aiming at these problems and influencing factors, this paper studies the optimization of internal control system of Zhuzhou GK Construction Company, and puts forward the relevant optimization schemes in the aspects of organizational structure, power and responsibility development system, human resources policy and business process. The guarantee measures and the risk of GK construction company's internal control system are studied.
【学位授予单位】：湖南工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7
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