A海产品股份有限公司内部控制评价与改进研究

发布时间：2018-06-10 02:43

本文选题：内部控制评价 + 渔业企业　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：近年来绿大地、万福生科等农业类上市公司财务造假频发,以及渔业企业獐子岛扇贝“不翼而飞”事件引起会计理论界和实务界对农业企业内部控制重新审视。实践表明,农业企业在内部控制方面存在诸多问题,内控体系不健全和执行控制的缺失为企业埋下了隐患,严重阻碍了农业企业发展壮大。A海产品股份有限公司是一家典型的渔业企业,论文结合公司经营特点构建内部控制评价体系,总结A海产品股份有限公司内部控制存在的问题并提出改进建议。论文首先对A海产品股份有限公司及其内部控制现状进行介绍,在此基础上结合我国发布的《企业内部控制评价指引》中提及的五要素设计了符合A海产品股份有限公司经营特点的内部控制评价指标,运用“李克特量表”对内部控制各层级指标重要程度在1-9点量表进行打分,采用层次分析法确定权重。其次,运用1-5点量表考察A海产品股份有限公司内部控制实施的完善程度,对该公司内部控制运行体系进行评价。A海产品股份有限公司内部控制总得分为72.90,其中控制活动得分为70.4,得分在五要素中最低。评价结果显示:A海产品股份有限公司存在内部环境控制不严、原材料采购等控制活动存在漏洞、对风险评估重视不够、缺乏应对风险的必要措施等问题。最后,论文从内部环境、风险评估、控制活动、信息与沟通和内部监督五个方面提出完善A海产品股份有限公司内部控制的具体改进建议。论文的研究有助于提升A海产品股份有限公司内部控制水平,进而促进该公司健康发展。同时也希望本文的研究对于同行业企业改进内部控制提供借鉴参考,促进我国渔业企业健康发展。
[Abstract]:In recent years, the green earth, Wanfusheng branch and other agricultural listed companies' financial fraud frequently, as well as the fishery enterprise Swertia scallop "missing" incident caused the accounting theorists and practitioners to re-examine the internal control of agricultural enterprises. The practice shows that there are many problems in the internal control of agricultural enterprises, and the imperfect internal control system and the lack of executive control have buried hidden dangers for the enterprises. The development of agricultural enterprises. A seafood co., Ltd. Is a typical fishery enterprise. This paper constructs an internal control evaluation system according to the management characteristics of the company Summarize the problems existing in the internal control of A Seafood Co., Ltd. And put forward some suggestions for improvement. First of all, the paper introduces A Marine products Co., Ltd and its internal control status. On this basis, combined with the five elements mentioned in the Enterprise Internal Control Evaluation guidelines issued by China, the internal control evaluation indexes which accord with the operating characteristics of A Seafood Company Limited are designed. In this paper, we use the Richter scale to evaluate the importance of the internal control indexes in the scale of 1-9 points, and use the Analytic hierarchy process (AHP) to determine the weight. Secondly, using 1-5 points scale to investigate the perfection of the internal control of A Marine products Co., Ltd. The total score of internal control of the company is 72.90, and the score of control activity is 70.4, which is the lowest among the five elements. The evaluation results show that there are some problems such as inadequate internal environmental control, loopholes in raw material procurement, insufficient attention to risk assessment and lack of necessary measures to deal with risks. Finally, the paper puts forward some concrete suggestions to improve the internal control of A seafood company from five aspects: internal environment, risk assessment, control activities, information and communication, and internal supervision. The research in this paper will help to improve the internal control level of A Seafood Co., Ltd., and then promote the healthy development of the company. At the same time, it is hoped that the research in this paper can provide reference for improving the internal control of the same industry enterprises and promote the healthy development of the fishery enterprises in our country.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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