重庆CCT漫展企业内部控制环境优化研究

发布时间：2018-03-30 08:18

本文选题：社会责任　切入点：价值链　出处：《重庆理工大学》2017年硕士论文

【摘要】：随着动漫行业的发展,中国漫展行业亦遍布中国各地。为数众多的漫展表现出动漫行业的兴盛、国民逐步接纳动漫文化,同时,漫展质量的参差不齐和鱼目混珠者数量的巨大表现出中国动漫行业的不成熟,其中鱼目混珠的漫展严重影响到国民对于动漫文化和动漫行业的态度,进而严重影响到中国动漫行业的发展。内部控制是企业管控方法的热点,其中控制环境作为内部控制的基础受到漫展企业的重视及应用。在应用中,企业内部控制意识往往仅存在于企业管理层,传统风俗中的“人情”文化使内部控制形同虚设不能发挥应有的效果,加强内部控制环境的适用性迫在眉睫。随着人民生活水平的急遽提升和互联网带来的全球化,新一代员工生长环境发生巨大变化,其员工属性已成为国内外研究热点。漫展在中国属于新兴行业,正出于摸索发展方向的阶段,从业人员多是始于对动漫的热爱。内部控制的主要对象是人,但漫展企业在内控环境建设中员工属性未引起重视及关注,且忽视志愿者部分员工。大量曝光的coser不当行为表明观众需要社会的积极正向引导。针对动漫行业中抄袭作品、压榨原创作者价值等行为,漫展企业应承担引导青少年健康价值观、维护中小参展商知识产权等社会责任。最后,漫展企业作为动漫行业的资源整合平台,与消费者和参展商形成密切的三角价值链,将企业社会责任贯穿于整个价值链中才能有效履行引导青少年健康价值观等社会责任。以企业社会责任为主,结合价值链构建漫展企业的内控环境,对企业文化和发展战略的优化。使用文献研究和案例分析两种方法对案例企业进行分析研究,首先,为案例分析提供理论支撑,由于案例企业的行业价值链中与顾客和参展商构成紧密的三角关系,从内部控制环境五要素和价值链两方面进行阐述。然后,通过实习等方式获取重庆CCT漫展企业资料,分析案例企业价值链、员工、社会责任和内部控制环境现状,总结其内部控制环境的不足之处,包括组织结构不完善、发展战略不明确、社会责任意识缺乏、人力资源低效和企业文化形式化,最后,以通过联盟组织形式寻找社会责任与企业结合点承担引导青少年价值观、资源整合和保护参展商权益为主,从组织结构、发展战略、人力资源和企业文化方面优化企业内部控制环境。设计基于企业属性的重庆CCT漫展企业的内部控制环境体系,将社会责任、员工特点和价值链思维嵌入内部控制环境,能够完善漫展企业的内部控制环境、提升漫展企业管理水平。
[Abstract]:With the development of animation industry, China's cartoon industry is also spread all over China. A large number of cartoon industry shows the prosperity of animation industry, the people gradually accept the animation culture, at the same time, The uneven quality of the show and the huge number of mixed beads show the immaturity of the Chinese animation industry, among which the manning of the fish and eyeball seriously affects the national attitude towards the animation culture and animation industry. Internal control is the focus of enterprise management and control methods, in which the control environment, as the basis of internal control, is attached importance to and applied by diffuse enterprises. The consciousness of internal control of an enterprise usually exists only in the management of an enterprise, and the "human" culture in the traditional custom makes the internal control impossible to play its due effect. It is urgent to strengthen the applicability of the internal control environment. With the rapid improvement of people's living standards and the globalization brought about by the Internet, the new generation of employees' growing environment has undergone tremendous changes. Its employee attribute has already become the domestic and foreign research hot spot. The diffuse exhibition belongs to the emerging industry in China, is out of the stage of groping the development direction, the employee mostly starts from the love to the animation. The main object of the internal control is the human, However, in the construction of internal control environment, the employees' attributes are not paid attention to, and some of the volunteers are ignored. The large exposure of coser misconduct shows that the audience needs positive and positive guidance from the society, aiming at plagiarizing works in the animation industry. Squeezing the original creator's value and other behaviors, the diffuse exhibition enterprise should assume the social responsibility of guiding the young people's health values and safeguarding the intellectual property rights of the small and medium-sized exhibitors. Finally, the diffuse exhibition enterprise serves as a platform for the integration of resources in the animation and animation industry. Forming a close triangular value chain with consumers and exhibitors. Only when corporate social responsibility runs through the whole value chain can corporate social responsibility, such as guiding adolescent health values, be effectively fulfilled. Combining with the value chain to construct the internal control environment of the enterprise, optimize the enterprise culture and development strategy. Use the methods of literature research and case analysis to analyze the case enterprise. First, provide the theoretical support for the case analysis. Due to the close triangular relationship between the industry value chain and customers and exhibitors in case enterprises, this paper expounds the five elements of the internal control environment and the value chain. This paper analyzes the current situation of enterprise value chain, staff, social responsibility and internal control environment, summarizes the deficiencies of its internal control environment, including imperfect organizational structure, unclear development strategy, lack of awareness of social responsibility. Human resources are inefficient and corporate culture is formalized. Finally, to find the joint point of social responsibility and enterprise through alliance organization, to guide young people's values, to integrate resources and protect the rights and interests of exhibitors, mainly from the organizational structure, development strategy, To optimize the internal control environment of enterprises in terms of human resources and corporate culture. To design the internal control environment system of Chongqing CCT enterprises based on enterprise attributes, and to embed social responsibility, employee characteristics and value chain thinking into the internal control environment. To improve the internal control environment of diffuse exhibition enterprises, improve the management level of diffuse exhibition enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：J218.2;F275

【参考文献】