中小型矿山企业内部控制探究

发布时间：2019-03-27 20:08

【摘要】：健全有效的内部控制被视为是一种解决许多潜在问题的有效方法。随着经济的不断发展，企业正在面临着激烈竞争，如何加强企业的内部控制制度建设，提高企业的经营管理水平已经摆在了每个企业的面前。中小企业是我国国民经济发展中的一支重要力量，但是制约中小企业发展的内部瓶颈—企业治理和内部控制的缺陷却没有得到足够的关注，尤其是对于中小矿业而言。本文试图通过对东、中、西部六家典型中小企业的内部控制进行评价，总结出中小矿业企业在内部控制上的特征，找出改善其内部控制的方法，以促进中小型矿山企业的稳健发展。本文参阅了大量的参考资料,对内部控制理论在国内外发展的历史和成果进行回顾和研究，提出对中小型矿山企业内部控制研究的必要性，然后总结了中小企业和矿业经济的特征，试图将其与评价指标相结合。在此基础上，对六家典型中小矿业企业进行简单介绍后，依据COSO框架的五个因素，建立起评价指标体系，运用灰色模糊综合评价法对其进行案例分析。其中权重的确定要通过主客观权重平均加权的方式确定，进而分析了案例中企业内部控制现状，总结出其中的不足之处：企业内部控制状况总体偏低，内部控制各因素方面均比较薄弱，，尤其是控制活动和监控方面。结合行业自身特点，针对薄弱环节进行原因剖析。并将将上述分析所呈现的内部控制特征引入整个中小型矿山企业，对其内部控制的优化从内部环境、风险、控制活动、信息与沟通和监控五方面提出具体的相应建议。并将控制活动建议分别从运营控制、财务控制、危害性控制和信息系统控制进行具体阐述。
[Abstract]:Sound and effective internal control is regarded as an effective way to solve many potential problems. With the continuous development of economy, enterprises are facing fierce competition. How to strengthen the construction of internal control system and improve the management level of enterprises has been placed in front of every enterprise. Small and medium-sized enterprises (SMEs) are an important force in the development of national economy in our country, but the defects of enterprise governance and internal control, which restrict the development of SMEs, have not been paid enough attention, especially for the small and medium-sized mining industry. This paper attempts to evaluate the internal control of six typical small and medium-sized enterprises in the east, middle and west, summarizes the characteristics of the internal control of the small and medium-sized mining enterprises, and finds out the methods to improve the internal control of the small and medium-sized mining enterprises. In order to promote the steady development of small and medium-sized mining enterprises. This paper refers to a large number of reference materials, reviews and studies the history and achievements of the development of internal control theory at home and abroad, and puts forward the necessity of studying the internal control of small and medium-sized mining enterprises. Then it summarizes the characteristics of small and medium-sized enterprises and mining economy, and tries to combine them with the evaluation index. On this basis, after a brief introduction to six typical small and medium-sized mining enterprises, according to the five factors of COSO framework, the evaluation index system is established, and a case study is carried out by using the grey fuzzy comprehensive evaluation method. The determination of the weight should be determined by the average weighting of subjective and objective weights, and then analyzed the current situation of internal control of enterprises in the case, and summed up the shortcomings among them: the overall situation of internal control of enterprises is on the low side, and the situation of internal control of enterprises is relatively low. Internal control factors are relatively weak, especially in control activities and controls. Combined with the characteristics of the industry itself, the reasons for the weak links are analyzed. The internal control characteristics presented by the above analysis are introduced into the whole small and medium-sized mine enterprises, and corresponding suggestions are put forward for the optimization of internal control from five aspects: internal environment, risk, control activities, information and communication, and monitoring. The suggestions of control activities are described in detail from operation control, financial control, hazard control and information system control.
【学位授予单位】：江西理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.1;F406.7

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