HW建筑公司内部控制研究

发布时间：2018-06-01 04:52

本文选题：内部控制 + 制度建立　；参考：《吉林大学》2013年硕士论文

【摘要】：中国经过三十多年的改革与发展，经济增长已是日新月异，其中建筑行业在此期间所做的贡献是尤为不可忽视的。现今，很多的建筑公司都从最初几个人慢慢发展状大了，在快速扩展的过程中，随着社会经济的发展，很多企业都会面临着公司内容控制问题。在市场经济社会下，建筑企业是最不成熟和经不起风暴的群体，所以在愈演愈烈的市场竞争中，我国的建筑企业的生命周期却越来越短，发展前景令人堪忧。近年来，建筑企业每年承揽任务、完成产值额急速增高，但与之相对应的却是企业盈利水平的持续走低。许多企业存在私设小金库、娜用公款、会计造假、非法转包、违法采购等重大问题。这些问题的产生，归根结底源于内部控制的失效。内部控制是企业有效执行组织策略，确保规章制度及企业经营管理制度贯彻实施，保护企业资产的安全与完整，提高会计信息质量，避免和降低风险，增进经营管理效率，实现经营管理目标的基本条件。在建筑行业迅猛发展的今天，中小型建筑公司数不胜数，并成为了中国经济建设的重要不可缺少的部分，但是在日益激烈的市场竞争中，中小型建筑公司的生命周期越来越短，如何保持中小型建筑公司的旺盛的生命力，这与合理的、科学的管理制度是不可分开的。 HW建筑公司成立于1995年，到目前为止是具有建筑工程总承包二级施工资质，装修三级设计、施工资质及机电安装三级施工资质等业务。公司下设两个个分支机构：建材检测室和造价咨询公司。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。本文通过对HW建筑公司的内部控制制度的问题分析，，并进行内部控制制度的建立和运行及保障措施的实施，总结对HW建筑公司的一套合理有效可行的内部控制制度，从而能够促进中小建筑企业进一步建立和完善现代企业制度，实现其可持续发展。本论文共分四章，第一章为绪论，介绍本文的研究背景和意义，对建筑企业的内部控制理论进行了文献综述，介绍了本文的研究方法和研究内容。第二章对HW建筑公司的风险及内部控制进行了描述、分析和研究，首先对HW建筑公司做简单介绍，其次举例描述了HW建筑公司的内部控制现状，最后对内部控制的存在的问题进行了分析，找出内部控制问题的成原。第三章从HW建筑公司的实况出发重新建立了HW建筑公司内部控制制度。论文第四章提出了HW建筑公司内部控制制度的保障措施。最后为结论。
[Abstract]:After more than 30 years of reform and development, China's economic growth has been changing with each passing day, and the contribution made by the construction industry during this period is particularly noticeable. Nowadays, many construction companies are slowly developing from the first few people, in the process of rapid expansion, with the development of social economy, many enterprises will face the problem of corporate content control. In the market economy society, the construction enterprises are the least mature and unable to withstand the storm, so in the increasingly fierce market competition, the life cycle of the construction enterprises in our country is getting shorter and shorter, and the development prospects are worrying. In recent years, the construction enterprises undertake tasks every year, and the output value increases rapidly, but the profit level of the construction enterprises continues to decline. Many enterprises have private coffers, Na with public funds, accounting fraud, illegal subcontracting, illegal procurement and other major problems. These problems come from the failure of internal control in the final analysis. Internal control is the effective implementation of organizational strategy, ensuring the implementation of rules and regulations and enterprise management system, protecting the safety and integrity of enterprise assets, improving the quality of accounting information, avoiding and reducing risks, and improving the efficiency of management and management. Basic conditions for achieving management objectives. With the rapid development of the construction industry, the number of small and medium-sized construction companies has become an important and indispensable part of China's economic construction, but in the increasingly fierce market competition, the life cycle of small and medium-sized construction companies is getting shorter and shorter. How to maintain the vigorous vitality of small and medium-sized construction companies is inseparable from the rational and scientific management system. HW Construction Company was founded in 1995. So far, it has the construction qualification of general contract, the third grade design of decoration, the construction qualification and the construction qualification of mechanical and electrical installation. The company has two branches: building materials testing room and cost consulting company. At present, the reform of corporate governance structure, enterprise process reengineering, enterprise risk management and other related enterprise activities put forward higher requirements for the internal control of enterprises. It is urgent to summarize and refine the theory and construct a new and systematic theory and concept of internal control based on risk management, which can be used to guide the practice of enterprise internal control based on risk management. Through the analysis of the internal control system of HW Construction Company, the establishment and operation of the internal control system and the implementation of the safeguard measures, this paper summarizes a set of reasonable, effective and feasible internal control system for HW Construction Company. So it can promote the small and medium-sized construction enterprises to establish and perfect the modern enterprise system and realize its sustainable development. This paper is divided into four chapters. The first chapter is the introduction, which introduces the research background and significance of this paper, summarizes the internal control theory of construction enterprises, and introduces the research methods and contents of this paper. In the second chapter, the risk and internal control of HW construction company are described, analyzed and studied. Firstly, HW construction company is briefly introduced, and then the current situation of HW construction company's internal control is described by examples. Finally, the existing problems of internal control are analyzed to find out the origin of internal control problems. The third chapter reestablishes the internal control system of HW Construction Company from the reality of HW Construction Company. The fourth chapter puts forward the safeguard measures of HW construction company's internal control system. Finally, it is a conclusion.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.92

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