宁夏煤炭勘察工程公司内部控制研究

发布时间：2018-05-01 12:28

本文选题：勘察企业 + 内部控制　；参考：《宁夏大学》2017年硕士论文

【摘要】：受国内经济发展形势制约以及对清洁化能源需求,自2013年初开始,煤炭行业进入低迷期,产能过剩,煤炭价格走低。煤炭生产企业对煤矿储备的需求降低,对煤矿勘探的需求大幅度下滑。各煤炭勘察设计企业已由项目的争优转变为生存的竞争。作为以煤炭勘查为主业的企业,宁夏煤炭勘察工程公司的市场出现了大规模萎缩,主营业务收入下滑,企业经营风险增加。而在主业市场大规模开拓无望,企业转型困难重重的情况下,宁夏煤炭勘察工程公司只能向管理要效益,改变以往粗放的管理模式,加强企业内部控制,优化企业组织架构,减少内耗使企业渡过难关。本文通过对内部控制理论的学习,对宁夏煤炭勘察工程公司内部控制管理现状进行了研究,并对该企业内部控制现状进行了分析,发现该企业在企业内部控制方面存在公司治理结构不完整、组织结构不合理、人力资源制度有缺陷、企业文化建设不足、对风险认识不足、风险管理理念落后、信息沟通不畅以及缺乏内部控制监督机制等问题。本文以COSO框架理论为指引,结合宁夏煤炭勘察工程公司特点对具体问题具体分析并提出企业应当加快事企分离速度、完善企业公司治理结构;调整组织结构,明确职责分工;加强企业文化建设;完善人力资源政策;建立有效的风险管理系统;优化内部控制制度及业务流程;建立信息化办公平台,提高沟通效率;建立健全内部控制考核机制及奖罚措施等措施。希望该企业的监管者和管理者能够认识到该公司内部控制存在的问题并进行改进,使企业在良好的内部控制环境中有效运行,提高企业管理水平和风险防范水平,不断提高企业的竞争力。
[Abstract]:The coal industry has been in a downturn since early 2013, overcapacity and lower coal prices, constrained by domestic economic growth and demand for clean energy. The demand of coal production enterprises for coal mine reserves decreased, and the demand for coal exploration fell by a large margin. The coal survey and design enterprises have changed from project competition to survival competition. As an enterprise with coal exploration as its main business, the market of Ningxia Coal Survey and Engineering Company has been shrinking in a large scale, the main business income has declined, and the business risk of the enterprise has increased. Under the circumstances that the major market has no hope of being developed on a large scale and the transformation of enterprises is difficult, Ningxia Coal Survey and Engineering Company can only seek benefits from management, change the previous extensive management mode, strengthen the internal control of enterprises, and optimize the organizational structure of enterprises. Reduce internal friction to tide over the difficulties. Based on the study of internal control theory, this paper studies the present situation of internal control management in Ningxia Coal Survey and Engineering Company, and analyzes the present situation of internal control in this enterprise. It is found that the corporate governance structure is not complete, the organization structure is unreasonable, the human resource system is defective, the enterprise culture construction is insufficient, the risk awareness is insufficient, and the risk management concept is backward in the internal control of the enterprise. Lack of information communication and lack of internal control oversight mechanism and other issues. Guided by the theory of COSO framework, this paper analyzes the specific problems with the characteristics of Ningxia Coal Survey and Engineering Company and puts forward that enterprises should speed up the separation of enterprises, perfect the corporate governance structure, adjust the organizational structure, and define the division of duties and responsibilities. Strengthen enterprise culture construction; perfect human resource policy; establish effective risk management system; optimize internal control system and business process; establish information office platform to improve communication efficiency; Establish and improve the internal control assessment mechanism and measures such as rewards and penalties. It is hoped that the supervisors and managers of the enterprise can recognize the problems existing in the internal control of the company and make improvements so that the enterprise can operate effectively in a good internal control environment and improve its management level and risk prevention level. Constantly improve the competitiveness of enterprises.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.1;F406.7

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