物联网环境下企业内部控制研究

发布时间：2018-08-07 08:32

【摘要】：从1995年朦胧中的物联网到1999年概念首次出现的物联网，从2005年国际电信联盟对物联网新概念的提出到2009年世界各国对物联网国家战略的规划，短短十多年，物联网就从科幻设想中走了出来，，并迅速在全世界范围内掀起信息革命浪潮。宏观上，物联网通过将射频标签、传感器等感应设备嵌入和配置到电网、交通、医疗等公共设施中，将计算机技术延伸到全体人类活动和生存的空间，让物理基础设施和信息系统设施相互连接相互作用，使人类的物理世界虚拟化、数字化、网络化、智能化，实现实体物理世界与虚拟信息系统的融合，形成智慧的物联网环境。微观上，物联网相关技术被应用于企业生产运营、质量控制、资产管理、仓储运输、流通分配、员工考核、信息管理等各个环节，构建形成企业内部的射频识别、传感器等信息采集系统以及局域物联网应用系统，并对企业计划、组织、领导、控制等管理活动产生影响。而企业内部控制，作为企业管理的制度保证和重要举措，也必然要适应物联网带来的一切变化。在这一背景下，本文对处于宏观智慧物联网环境下的微观企业进行研究，在深入研究探讨物联网环境下企业内部控制环境变化趋势的基础上，提出物联网环境下的企业风险应对策略、优化物联网环境下的企业内部控制活动的业务流程、分析物联网环境下的企业信息与沟通特征，完善物联网环境下的企业物联网技术内部监督机制。本文还根据COSO内部框架，借鉴我国企业内部控制基本规范，结合信息与相关技术控制目标COBIT，构建了物联网环境下企业内部控制的整体框架。
[Abstract]:From the obscurity of the Internet of things in 1995 to the first appearance of the concept of the Internet of things in 1999, from the presentation of the new concept of the Internet of things by the International Telecommunication Union in 2005 to the planning of the national strategy of the Internet of things in the world in 2009, it has been more than 10 years. The Internet of things has emerged from the science fiction imagination and has rapidly unleashed a wave of information revolution around the world. Macroscopically, the Internet of things extends computer technology to the space for human activity and survival by embedding and configuring sensing devices such as radio-frequency tags and sensors into power grids, transportation, medical and other public facilities. The physical infrastructure and the information system facilities can interact with each other and make the physical world of human beings virtualize, digitized, networked, intelligent, realize the fusion of the physical world and the virtual information system, and form the intelligent Internet of things environment. Microscopically, Internet of things related technologies are used in production and operation, quality control, asset management, warehousing and transportation, distribution, staff assessment, information management and so on. Sensors and other information collection systems and local Internet of things applications, and impact on enterprise planning, organization, leadership, control and other management activities. As the system guarantee and important measure of enterprise management, the internal control of enterprises must adapt to all the changes brought by the Internet of things. Under this background, this paper studies the micro enterprises in the environment of macroscopical intelligent Internet of things, on the basis of deeply studying the changing trend of the internal control environment of enterprises under the environment of Internet of things. This paper puts forward the enterprise risk response strategy under the environment of the Internet of things, optimizes the business process of the internal control activities of the enterprise under the environment of the Internet of things, and analyzes the characteristics of the enterprise information and communication under the environment of the Internet of things. Improve the internal supervision mechanism of the enterprise Internet of things technology under the environment of the Internet of things. According to the internal framework of COSO and the basic standards of internal control of enterprises in our country, this paper constructs the overall framework of internal control of enterprises under the environment of Internet of things by combining with the control target of information and related technology.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP391.44;TN929.5;F275

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