民航数据通信有限责任公司内控体系研究

发布时间：2018-01-15 14:43

本文关键词：民航数据通信有限责任公司内控体系研究　出处：《北京林业大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着我国经济体制改革的不断深化,中小企业以其专注领域、经营灵活等特点,焕发出蓬勃的生命力,并在国民经济中扮演着越来越重要的角色,为我国经济总量增长、吸纳社会就业以及科技创新等贡献显著。但由于政府逐步的简政放权,中小企业渐渐游走于国家监督视野之外的“管控真空”地带,其先天的内控生态环境薄弱的短板日益凸现,一方面野蛮生长,削弱了企业发展后劲；另一方面无序经营,把企业引向了高风险的崩溃边缘。目前,国内关于中小企业内控的文献稀少,资料匮乏、数据碎片化严重。所有这一切,使得这一领域的研究很难给社会诸多中小企业建立完备的内控体系以帮助。本文采用定性研究法、文献资料引征法、实体案例分析法等综合研究方法,把民航数据通信有限责任公司(以下简称数据公司)作为具体研究对象,试图通过对其内控体系现状剖析及针对性优化方案的解决,为更多中小企业高效、科学、严谨的建立符合自身实际的内控体系提供镜鉴。首先,笔者透过国际、国内有关内控的基础性文献,对世界内控理论的演变以及最新的成果做了梳理；其次,以相关理论依据作为标准切入民航数据公司的内控管理系统,通过企业概览,以内控五要素(内部环境、风险评估、控制活动、信息与沟通和监督)为横轴、内控三结构(运营、报告、合规性)为纵轴、企业业务线为立轴,三维切剖,分析存在的问题及原因；第三,基于前述基础,为数据公司内控体系做三维建模,给出整套解决方案。通过探究与提炼,形成结论性意见：中小企业的内控经由三个阶段完成布局,完善现有内控机制,建立以防御为本的内控体系,是为一；积极关联外部环境,建立创造增值机制的主动内控系统,是为二；充分引入现有信息技术,建立基于自主响应的智能内控生态环境,是为三。
[Abstract]:With the deepening of China's economic system reform, small and medium-sized enterprises, with the characteristics of its focus field, flexible management and other characteristics, radiate vigorous vitality, and play a more and more important role in the national economy. As a result of the gradual decentralization of power by the government, the small and medium-sized enterprises gradually walk in the "control vacuum" zone outside the national supervision vision. Its innate internal control of the ecological environment is weak short board increasingly prominent, on the one hand, barbaric growth, weakened the development of enterprises; On the other hand, disorderly operation leads enterprises to the edge of high risk collapse. At present, domestic documents on internal control of SMEs are scarce, data is scarce, data fragmentation is serious. All this. It is difficult to establish a complete internal control system for many small and medium-sized enterprises in this field. This paper adopts qualitative research method, literature guide method, solid case analysis and other comprehensive research methods. The civil aviation data communication limited liability company (hereinafter referred to as the data company) as the specific research object, attempts to analyze the current situation of its internal control system and the solution of the targeted optimization scheme, for more small and medium-sized enterprises to be efficient. Scientific and rigorous establishment of internal control system in line with their own reality to provide a mirror. First, the author through the international and domestic basic literature on internal control, the evolution of the world's internal control theory and the latest achievements have been combed. Secondly, with the relevant theoretical basis as the standard cut into the civil aviation data company's internal control management system, through the enterprise overview, to internal control five elements (internal environment, risk assessment, control activities. Information and communication and supervision are horizontal axis, internal control structure (operation, reporting, compliance) is vertical axis, enterprise business line is vertical axis, three-dimensional cutting, analysis of existing problems and reasons; Third, based on the above basis, the internal control system of the data company to do three-dimensional modeling, give a complete set of solutions. Through exploration and extraction, form a concluding opinion: the internal control of small and medium-sized enterprises through three stages to complete the layout. Perfecting the existing internal control mechanism and establishing a defense-based internal control system is for the sake of one; Establishing active internal control system to create value-added mechanism by positively associating with external environment is the second; Introducing the existing information technology to establish the intelligent internal control ecological environment based on autonomous response is the third.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F562.6;F560.68

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