文广公司内部控制研究

发布时间：2018-02-08 14:54

本文关键词： 中小企业内部控制控制环境内部监督　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,在我国传统的工业生产、饮食服务和商品流通等领域,中小企业已经占据了重要的位置,而在能源、交通、科教信息等领域,中小企业也在不断的深入,并不断创新。他们对市场需求十分敏感,并且积极探索、不断创新、把握时机、勇创佳绩。部分中小企业的发展不仅使企业自身发展成为业界的佼佼者,更带动了整个行业创新科技的发展,推动了社会的科技进步。在国民经济快速发展的过程中,中小企业凭借着自身的快速成长与创新,已经奠定了坚实的基础,是经济发展不可或缺的重要力量。然而,随着经济实力迅速增长的同时,风险在不断的积累,问题也在不断的涌现。中小企业由于生产经营规模相对较小,资本和技术构成相对较低,且生命周期短暂,往往在发展5-10年后破产或者彻底消亡,究其根本,除了资金、政策环境等客观因素的外在影响外,中小企业在应对风险时缺少科学合理的风险管理与内部控制机制,这种制度上的薄弱和缺失制约着各中小企业长期稳定的发展,严重影响了中小企业经济效益的提高,制约着中小企业发展壮大。本文以文广公司作为分析对象,通过对文广公司内部环境、风险防范、控制活动、信息系统、内部监督等方面进行分析研究,发现公司在内部控制建设上存在着严重缺失,具体问题主要包括:内部控制认识不足、经营绩效控制不完善、会计信息质量差、信息管理机制缺失等,这些问题严重制约着公司的可持续发展。针对上述问题本文对文广公司内部控制制度缺失的原因进行了深入的探究,主要原因有:管理层内控意识和风险意识薄弱;内部控制建设缺乏全面性和控制力;内部审计制度缺失;内控执行人员素质有待提高;信息系统建设和反馈机制不健全等。基于以上原因,以控制论为基础采取的解决措施主要有以下四个方面:第一是优化内部控制环境,包括提高管理层和员工的内部控制意识、完善公司治理结构、完善人力资源招聘和考核政策、构建有效的风险评估体系;第二是完善风险评估体系;第三是加强内部控制活动,包括优化会计系统、加强实物资产控制、强化业务的分权、授权和审批控制制度;第四是提高信息化和内部监督水平,包括建立信息系统、完善信息化建设、细化信息沟通的措施,以及加强内部监督意识、加强自我检测、完善内外部监督机制。希望通过以上措施可以健全文广公司内部控制制度,以帮助企业实现长久可持续的战略发展目标。
[Abstract]:In recent years, in China's traditional industrial production, catering services and commodity circulation, small and medium-sized enterprises have occupied an important position, while in the fields of energy, transportation, science and education information, small and medium-sized enterprises are also constantly deepening. They are very sensitive to market demand, and actively explore, innovate, seize the opportunity and make good achievements. The development of some small and medium-sized enterprises not only makes them become the leaders of the industry, It has also promoted the development of innovation and technology in the whole industry and promoted the scientific and technological progress of the society. In the process of rapid development of the national economy, small and medium-sized enterprises have laid a solid foundation by virtue of their own rapid growth and innovation. However, with the rapid growth of economic strength, risks are constantly accumulating and problems are emerging. Because of the relatively small scale of production and operation, small and medium-sized enterprises, The composition of capital and technology is relatively low, and the life cycle is short. After 5-10 years of development, capital and technology often go bankrupt or die out completely. In addition to the external influence of objective factors such as capital and policy environment, The lack of scientific and reasonable risk management and internal control mechanism in dealing with the risks of small and medium-sized enterprises restricts the long-term and stable development of small and medium-sized enterprises and seriously affects the improvement of economic benefits of small and medium-sized enterprises. This paper takes Wenguang Company as the analysis object, through the analysis of the internal environment, risk prevention, control activities, information systems, internal supervision, etc. It is found that there are serious deficiencies in the construction of internal control in the company. The specific problems include: insufficient understanding of internal control, imperfect management performance control, poor quality of accounting information, lack of information management mechanism, etc. These problems seriously restrict the sustainable development of the company. In view of the above problems, this paper makes an in-depth study of the reasons for the lack of internal control system in Wenguang Company. The main reasons are: the weak awareness of internal control and risk awareness of management; The internal control construction lacks comprehensiveness and control; the internal audit system lacks; the quality of the internal control executive personnel needs to be improved; the information system construction and the feedback mechanism are not perfect and so on. The main solutions based on cybernetics are as follows: first, optimizing the internal control environment, including raising the awareness of internal control of management and staff, perfecting the corporate governance structure, and perfecting the human resource recruitment and assessment policies. The second is to perfect the risk assessment system, the third is to strengthen the internal control activities, including optimizing the accounting system, strengthening the physical assets control, strengthening the decentralization of business, authorization and approval control system; 4th is a measure to improve the level of informatization and internal supervision, including the establishment of information systems, the improvement of information construction, the refinement of information communication, the strengthening of internal supervision awareness, and the strengthening of self-examination. It is hoped that the internal control system of Wenguang Company can be perfected through the above measures to help the enterprise realize the long-term sustainable strategic development goal.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F279.26

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