我国制造业上市公司内部控制有关问题的研究

发布时间：2018-02-24 07:12

本文关键词： 内部控制环境风险管理控制活动内部监督　出处：《河北大学》2014年硕士论文　论文类型：学位论文

【摘要】：近些年来，随着国际和国内形势的不断变化，很多的企业面临的社会环境和经济环境越来越严峻，不少企业由于财务舞弊、财务信息失真、经营管理不善而引发衰落或者破产的现象层出不穷，直接导致上市公司经营业绩不断下滑，甚至出现持续性亏损，每年都会存在一批的上市公司被特别处理，同时其股票也相应的被暂停或者终止上市。很多人会认为这些是某些个人或者某个环节的问题，但是究其原因，我们可以看出，这是由于企业的内部控制制度的不完善所造成的，如果企业的内部治理及其制度的设置和监管不完善，则会对企业产生无法预计的不良后果。所以，内部控制制度的完善与否直接关系到企业的整体管理水平和今后的发展方向，有利于完善企业的内部管理，，确保信息的准确和及时，保障各项财产物资的安全和完整，最终提高企业的经济效益。但是在实际的操作中，我国的内部控制制度建设还不是很完善，严重的阻碍了中国的企业尤其是上市公司的发展和壮大，这对于我国整体经济的发展也是极为不利的。本文从有关的理论的基本阐述，深入探讨了内部控制的有关问题。基于国内外的研究成果，采用了规范研究和案例研究相结合的方法。通过对我国上市公司的相关统计数据的整理，分析了我国上市公司内部控制的现状，然后以中船钢构工程股份有限公司为案例对其内部控制进行了研究，并且针对这些问题和不足提出了相关的意见和建议，以此希望给其他的企业以借鉴作用。
[Abstract]:In recent years, with the continuous changes of the international and domestic situation, many enterprises are facing a more and more severe social and economic environment, many enterprises because of financial fraud, financial information distortion, The phenomenon of decline or bankruptcy caused by poor operation and management has resulted in a continuous decline in the business performance of listed companies, and even sustained losses. Every year, a number of listed companies are specially dealt with. At the same time, the shares are also suspended or terminated accordingly. Many people will think that these are problems of certain individuals or links, but if we look at the reasons, we can see that this is caused by the imperfection of the internal control system of the enterprise. If the internal governance of the enterprise and the establishment and supervision of the system are not perfect, there will be unforeseeable adverse consequences for the enterprise. Therefore, whether the internal control system is perfect or not is directly related to the overall management level of the enterprise and the future development direction. It is beneficial to perfect the internal management of enterprises, ensure the accuracy and timeliness of information, guarantee the safety and integrity of all kinds of property and materials, and finally improve the economic benefits of enterprises. But in the actual operation, our country's internal control system construction is not very perfect, has seriously hindered the Chinese enterprise especially the listed company's development and the growth, this also is extremely disadvantageous to our country overall economic development. In this paper, we discuss the related problems of internal control from the basic theory, based on the research results at home and abroad, By combining normative research with case study, this paper analyzes the current situation of internal control of listed companies in China through the collation of relevant statistical data of listed companies in China. Then taking the steel structure engineering co., Ltd. Of china shipbuilding as a case, this paper studies its internal control, and puts forward some related opinions and suggestions in view of these problems and deficiencies, in the hope that it can be used as a reference for other enterprises
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F425;F275

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