A出版传媒股份有限公司内部控制研究

发布时间：2018-05-24 03:52

本文选题：内部控制 + 出版企业　；参考：《吉林财经大学》2016年硕士论文

【摘要】：内部控制是现代企业管理中的一项重要手段,也是企业进行风险防范,实现经营目标的一个重要的举措。近年来全球暴露出了很多的国际集团公司由于财务问题而导致的股价暴跌、职务舞弊的事件,我国也出现了大量的会计造假案件,不仅反映了会计信息的失真、企业资产的流失,同时也反映了跨级控制的失效等等不良的经济现象,更加的暴露出了目前我国企业在内部控制方面存在着重大的缺陷。在当今经济全球一体化的进程中,众多的知名企业都不能幸免,我国的企业也造成了较大的创伤,从而为我国的企业敲响强化企业内部控制,加强企业内部进一步完善的警钟。当前,出版企业正处于转企改制的大发展阶段,全面面向市场环境后,面临的风险与日俱增。如何在有效规避风险的同时实现可持续发展是出版企业急需解决的问题。笔者通过对美国COSO《内部控制—整体框架》以及我国《企业内部控制基本规范》及其相关配套指引的研究和分析,结合目前我国出版企业的发展状况,将内部控制理论应用于出版行业。构建的内部控制体系是以出版企业运营过程中各种潜在的和现实的问题为导向,以有效防范出版企业的风险,减少出版企业的损失,节约出版企业的资源,提高出版企业的市场应对能力和竞争力,从而实现出版企业的可持续发展。
[Abstract]:Internal control is an important means in modern enterprise management, and also an important measure for enterprises to prevent risks and achieve business objectives. In recent years, the global exposure of many international group companies due to financial problems caused by the stock price plummet, job fraud incidents, China has also emerged a large number of accounting fraud cases, not only reflects the distortion of accounting information. The loss of enterprise assets also reflects the failure of cross-level control and other adverse economic phenomena, more exposed the current internal control of Chinese enterprises have major defects. In the process of global economic integration, many well-known enterprises are not immune, our enterprises have also caused greater trauma, thus sounded for our enterprises to strengthen the internal control of enterprises, strengthen the further improvement of the enterprise internal alarm. At present, publishing enterprises are in the great development stage of transforming enterprises into enterprises. After facing the market environment, the risks are increasing day by day. How to avoid risks effectively and realize sustainable development is an urgent problem for publishing enterprises. Based on the research and analysis of American COSO "Internal Control-overall Framework" and China's "basic Standards of Enterprise Internal Control" and related supporting guidelines, the author combines the current development situation of Chinese publishing enterprises. The theory of internal control is applied to the publishing industry. The internal control system is based on various potential and realistic problems in the process of operation of publishing enterprises, which can effectively guard against the risks of publishing enterprises, reduce the losses of publishing enterprises, and save the resources of publishing enterprises. To improve the market coping ability and competitiveness of publishing enterprises, so as to achieve the sustainable development of publishing enterprises.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：G231

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