北京锐恩汽车技术研究有限公司固定资产内部控制研究
发布时间：2019-03-17 18:31
【摘要】：内部控制是社会经济发展到一定程度的必然产物,完善的内控制度能够提高企业风险防范能力,增强企业竞争力及管理效率,促进企业经济持续健康发展。固定资产作为企业资产的重要组成部分,是企业创造价值的来源。随着市场经济的发展,固定资产的技术以及质量可以体现企业的竞争力,特别是汽车研发类企业,固定资产的特点是数量多、投资额大、使用周期长、精密度高,因此其固定资产内部控制的完善与否将直接影响企业的持续发展。本文以汽车研发类企业中的北京锐恩汽车技术研究有限公司为研究对象,采用案例分析的研究方法,首先对内部控制和固定资产内部控制的国内外研究文献进行了梳理,对其相关理论进行了概述。其次在分析锐恩公司固定资产内部控制制度与流程过程中,找到固定资产内部控制中存在的问题,即部门之间沟通不畅、管理职责难以落实、闲置资产无法得到充分的利用等。然后针对内部控制中存在的问题,找到原因并进行分析。最后提出锐恩公司固定资产内部控制的改进对策,从完善内部控制环境、加强固定资产风险管理、进一步规范控制活动、加强固定资产信息化管理和强化固定资产内部控制考核五方面进行改进。对于不断发展的锐恩公司而言,固定资产内部控制的逐步完善,可以进一步提高公司的研发水平,提高企业在行业中的竞争力,为企业的发展奠定坚实的基础。
[Abstract]:Internal control is the inevitable outcome of social and economic development to a certain extent. A perfect internal control system can improve the ability of enterprise risk prevention, enhance the competitiveness and management efficiency of enterprises, and promote the sustainable and healthy development of enterprise economy. Fixed assets, as an important part of enterprise assets, is the source of enterprise value creation. With the development of market economy, the technology and quality of fixed assets can reflect the competitiveness of enterprises, especially the automobile R & D enterprises. The characteristics of fixed assets are large quantity, large amount of investment, long life cycle and high precision. Therefore, whether the internal control of fixed assets is perfect or not will directly affect the sustainable development of enterprises. This paper takes Beijing Reehn Automotive Technology Research Co., Ltd as the research object, uses the case analysis research method, firstly combs the domestic and foreign research literature of internal control and fixed assets internal control. The related theories are summarized. Secondly, in the process of analyzing the internal control system and process of the fixed assets, we find out the problems in the internal control of the fixed assets, that is, the communication between departments is not smooth, the responsibility of management is difficult to carry out, the idle assets cannot be fully utilized, and so on. Then aiming at the problems existing in the internal control, find out the reasons and carry on the analysis. Finally, the paper puts forward the countermeasures to improve the internal control of the fixed assets of Ruien Company, from perfecting the internal control environment, strengthening the risk management of the fixed assets, and further standardizing the control activities. Strengthen the information management of fixed assets and strengthen the internal control of fixed assets to improve five aspects. For the continuous development of the company, the gradual improvement of the internal control of fixed assets can further improve the level of research and development of the company, improve the competitiveness of the enterprise in the industry, and lay a solid foundation for the development of the enterprise.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.471;F406.7
本文编号：2442577
[Abstract]:Internal control is the inevitable outcome of social and economic development to a certain extent. A perfect internal control system can improve the ability of enterprise risk prevention, enhance the competitiveness and management efficiency of enterprises, and promote the sustainable and healthy development of enterprise economy. Fixed assets, as an important part of enterprise assets, is the source of enterprise value creation. With the development of market economy, the technology and quality of fixed assets can reflect the competitiveness of enterprises, especially the automobile R & D enterprises. The characteristics of fixed assets are large quantity, large amount of investment, long life cycle and high precision. Therefore, whether the internal control of fixed assets is perfect or not will directly affect the sustainable development of enterprises. This paper takes Beijing Reehn Automotive Technology Research Co., Ltd as the research object, uses the case analysis research method, firstly combs the domestic and foreign research literature of internal control and fixed assets internal control. The related theories are summarized. Secondly, in the process of analyzing the internal control system and process of the fixed assets, we find out the problems in the internal control of the fixed assets, that is, the communication between departments is not smooth, the responsibility of management is difficult to carry out, the idle assets cannot be fully utilized, and so on. Then aiming at the problems existing in the internal control, find out the reasons and carry on the analysis. Finally, the paper puts forward the countermeasures to improve the internal control of the fixed assets of Ruien Company, from perfecting the internal control environment, strengthening the risk management of the fixed assets, and further standardizing the control activities. Strengthen the information management of fixed assets and strengthen the internal control of fixed assets to improve five aspects. For the continuous development of the company, the gradual improvement of the internal control of fixed assets can further improve the level of research and development of the company, improve the competitiveness of the enterprise in the industry, and lay a solid foundation for the development of the enterprise.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.471;F406.7
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