JY钢铁加工企业内部控制优化研究

发布时间：2018-10-05 10:05

【摘要】：内部控制是社会经济发展过程中的产物,也是现代企业治理体系的重要组成部分,同时也是衡量企业管理水平的重要标志。但是我国许多企业内部控制薄弱的问题,企业没有对内部控制给予足够多的重视,没有将相关的内控制度落实到位,导致出现了一些企业弄虚作假、舞弊等现象。作为我国传统的制造业,钢铁企业对内控的认识和实践与西方先进企业相比都存在很大的差距,钢铁企业的内部控制远远不能满足企业利益相关者的期望和要求。所以,以钢铁企业为出发点,审视企业的内部控制,并全面分析和研究该企业,有着十分重要的意义。本文尝试从钢铁企业的内部控制出发,综合运用管理学和经济学的方法和理论进行分析。首先,对企业内控的国内外研究成果进行了解,并概述内控知识的相关理论；其次,以JY企业为例子,详尽地分析JY企业内部控制情况的现状,综合分析其基本发展情况、存货管理、货币资金、固定资产、销售收入、成本费用、预算管理等情况；再次,建立内部控制综合评价体系用以评价JY钢铁企业的内部控制发展情况,并找出其中可能存在的潜在问题；最后,根据公司情况和由证监会、银监会、财政部、审计署、保监会联合发布的《企业内部控制基本规范》,提出改进有关问题的举措和方案。钢铁企业是制造业的子企业,对其内部控制的研究比较匮乏,本文为研究钢铁企业的内部控制情况提供了实例,为今后完善该企业的内部能控制体系提供一些参考和借鉴。
[Abstract]:Internal control is not only the product of the development of social economy, but also an important part of the modern corporate governance system, and also an important symbol to measure the level of enterprise management. However, many enterprises in our country have weak internal control problems, the enterprises do not pay enough attention to internal control, do not put the relevant internal control system into place, resulting in some enterprises fraud, fraud and so on. As a traditional manufacturing industry in our country, the understanding and practice of internal control in iron and steel enterprises are far from that of western advanced enterprises, and the internal control of iron and steel enterprises can not meet the expectations and requirements of stakeholders. Therefore, it is of great significance to take the iron and steel enterprise as the starting point, to examine the internal control of the enterprise, and to analyze and study the enterprise comprehensively. This paper tries to analyze the internal control of iron and steel enterprises by using the methods and theories of management and economics. First of all, the domestic and foreign research results of internal control of enterprises are understood, and the relevant theories of internal control knowledge are summarized. Secondly, taking JY enterprises as an example, the current situation of internal control in JY enterprises is analyzed in detail, and its basic development is comprehensively analyzed. Inventory management, monetary funds, fixed assets, sales income, cost, budget management, etc. Thirdly, establish a comprehensive evaluation system of internal control to evaluate the development of internal control in JY iron and steel enterprises. Finally, according to the company situation and the "basic norms of Enterprise Internal Control" issued jointly by CSRC, CBRC, Ministry of Finance, Audit Office and CIRC, the paper puts forward some measures and schemes to improve the related problems. Iron and steel enterprise is a sub-enterprise of manufacturing industry, the research on its internal control is relatively scarce. This paper provides an example for studying the internal control situation of iron and steel enterprise, and provides some reference and reference for perfecting the internal control system of this enterprise in the future.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.31

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