某建筑企业内部控制研究

发布时间：2018-01-13 16:03

本文关键词：某建筑企业内部控制研究　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：建筑企业作为我国国民经济的支柱产业，其良性发展对我国经济和社会的发展有着重要的意义。由于建筑业自身的生产特点决定，建筑行业面临的风险较其他行业更为突出，要求具有较强的风险管理防范能力，但现阶段我国建筑企业的风险管理能力普遍薄弱，如何改善建筑企业的内部控制以提高其风险管理能力成为亟待解决的问题。本文首先介绍了行业的相关背景，提出需要解决的问题，然后对内部控制理论做了介绍和评价，，重点介绍了内部控制最新的理论发展--风险管理整体框架理论，并且以该理论作为本文研究的理论基础，同时选取具有行业代表意义的案例企业进行研究，以期找出问题的解决之道。本文从案例企业的风险入手，对其面临的风险和内部控制现状进行了描述，评价案例企业的内部控制风险防范效果，分析了其内部控制风险管理失效的原因，在风险管理整体框架理论基础上，同时结合一些新的内部控制理念提出案例企业的内部控制改进措施，文章的最后做了总结和展望。目前，公司治理结构变革、企业流程再造、企业风险管理等相关企业活动实践对企业内部控制提出了更高的要求。这迫切需要从理论的高度进行总结与提炼，构建全新的、系统的基于风险管理的内部控制理论及理念，用来指导基于风险管理的企业内部控制实践，本文依托具体的案例企业，提出要建立以风险管理为基础的内部控制，树立以风险管理为基础的内部控制理念，并且以风险管理为导向重新梳理企业原有的内部控制，同时引入了一些内部控制新理念，包括对内部控制目标和动力的重新认识、对内部控制模式的思考、适度控制等等，并在其指导下制订了相关的内控措施，其中不乏创新的内部控制措施。全文共分五章，第一章为绪论，介绍本文的研究背景和意义，对国内外文献进行综述，介绍了本文的研究方法，提出了本文的主要观点，指出了本文的创新和不足之处。第二章为内部控制理论概述，介绍了内部控制的理论渊源，分别介绍了其实践渊源和理论渊源，重点介绍了风险整体框架理论，着重介绍了其观念、目标和构成要素。第三章对案例企业的风险及内部控制进行了描述、分析和研究，首先对案例企业做简单介绍，其次举例描述了案例企业的风险及内部控制现状，最后对内部控制的风险管理能力进行了评价和分析，找出内部控制失败的原因。第四章在第三章的基础上提出了相应的内部控制改进措施，主要分为两方面：一方面以风险管理整体框架理论为基础，引导案例企业构建以风险管理为基础的内部控制体系，包括理念的养成和关键的举措，另一方面引入其他新的内部控制理念作为对以风险管理整体框架理论的补充，在已构建的以风险管理为基础的内部控制体系基础上采取改进和完善措施。第五章为结论和展望，结合相关理论及企业的实践要求，对内部控制的未来发展作一展望。
[Abstract]:The construction enterprises as the pillar industry of our national economy, the healthy development of Chinas economic and social development has important significance. The production characteristics of the construction industry itself, the risks facing the construction industry than other industries is more prominent, with the risk management ability to prevent, but at this stage of construction enterprises in the risk management ability is generally weak, how to improve the internal control of construction enterprises to improve their risk management ability has become an urgent problem.
This paper first introduces the background of the industry, the need to solve the problem, and then introduces the theory of internal control and internal control evaluation, introduces the latest development theory -- risk management framework theory, and the theory as the theoretical basis of this study, and select the case enterprise has the representative of industry the research, in order to solve the problem and find out the way. This article from the case of enterprise risk, the risk of internal control and status are described, evaluation of risk prevention effect case for internal control of enterprise, analyzes the causes of internal control failures of risk management, the risk management framework based on the theory, combined with the some of the new internal control concept put forward the improvement measures of internal control of enterprise case, finally made a summary and outlook.
At present, the company governance structure, business process reengineering, enterprise risk management and other related business activities more practice of enterprise internal control is put forward. This is an urgent need to summarize and extract from the height of the theory, construction of the new system, the internal control theory and the concept of risk management based on internal risk management to guide practice control of enterprise based on the specific case, based on the enterprise, proposes to establish the internal control based on risk management, establish the concept of internal control based on risk management, and risk management oriented internal control review of the original, while introducing some new concepts of internal control, including the re understanding of the internal the control objectives and motivation, thinking of internal control mode, appropriate control and so on, and formulate the related internal control measures under its guidance, including a New internal control measures.
This thesis consists of five chapters, the first chapter is the introduction, introduces the research background and significance, the literature review, introduces the research methods of this paper, put forward the main points of this paper, points out the innovation and shortage of this paper. The second chapter is the theoretical overview of the internal control, the internal control theory in fact, respectively introduces the practice origin and the theory origin, mainly introduces the overall framework of risk theory, mainly introduces the concept, objectives and elements of risk management and internal control. The third chapter on the case of enterprises are described, analysis and research, firstly make a simple introduction of the case enterprise, secondly for example describes the case of risk the enterprise and the present situation of internal control, finally to the internal control risk management ability of evaluation and analysis, find out the reasons for the failure of internal controls. In the fourth chapter, on the basis of the third chapter puts forward the corresponding The internal control measures, mainly divided into two aspects: one is based on the theory of the risk management framework, case guide enterprises to establish internal control system based on risk management, including the concept of form and key initiatives, on the other hand, the introduction of other new ideas as to the internal control of the risk management framework theory take the improvement and perfect measures in construction is based on the risk management of the internal control system on the basis. The fifth chapter is the conclusion and outlook, combined with the related theory and practice requirements of enterprises, make a prospect for the future development of internal control.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.92

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