本文關(guān)鍵詞：JNGH公司內(nèi)部控制體系優(yōu)化研究　出處：《安徽財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：在復(fù)雜多變的世界經(jīng)濟(jì)環(huán)境和中國(guó)經(jīng)濟(jì)增長(zhǎng)逐步步入新常態(tài)的情況下,如何構(gòu)建可持續(xù)發(fā)展與高速度發(fā)展統(tǒng)一起來的現(xiàn)代企業(yè)管理制度,是目前國(guó)內(nèi)外企業(yè)、政府、學(xué)術(shù)界探究的熱點(diǎn)問題。在經(jīng)濟(jì)全球化迅猛發(fā)展的今天,縱觀世界企業(yè)的發(fā)展史,因企業(yè)內(nèi)部風(fēng)險(xiǎn)管理失控而導(dǎo)致企業(yè)倒閉的事件頻頻發(fā)生,讓人們逐漸意識(shí)到大多數(shù)企業(yè)失敗的原因其實(shí)是由內(nèi)部風(fēng)險(xiǎn)控制欠缺,而不是由外部市場(chǎng)風(fēng)險(xiǎn)造成的。而內(nèi)部控制作為風(fēng)險(xiǎn)管理的重要組成部分之一,在企業(yè)風(fēng)險(xiǎn)管理方面占據(jù)著關(guān)鍵地位,是企業(yè)經(jīng)營(yíng)目標(biāo)實(shí)現(xiàn)的穩(wěn)健保證。如果企業(yè)的內(nèi)部控制體系建設(shè)不能與時(shí)俱進(jìn),必會(huì)造成企業(yè)的財(cái)務(wù)管理失控、組織運(yùn)營(yíng)失控、人力資源失控、成本管控失控和其它可能會(huì)出現(xiàn)失控的情況,企業(yè)的經(jīng)營(yíng)將會(huì)面臨失敗的風(fēng)險(xiǎn)。在激烈競(jìng)爭(zhēng)的市場(chǎng)環(huán)境下精心設(shè)計(jì)的、有效的內(nèi)部控制制度,關(guān)系到企業(yè)的資本、資產(chǎn)安全,合法合規(guī)經(jīng)營(yíng)以及企業(yè)發(fā)展戰(zhàn)略的實(shí)現(xiàn)。因此,企業(yè)必須調(diào)整自己的內(nèi)部控制管理水平以增強(qiáng)自身適應(yīng)市場(chǎng)的能力。當(dāng)前企業(yè)的內(nèi)部和外部環(huán)境已經(jīng)發(fā)生了很大的變化,我國(guó)在內(nèi)部控制理論研究方面雖然取得了相當(dāng)豐富的成果但在實(shí)踐應(yīng)用方面研究太少,傳統(tǒng)的內(nèi)部控制理論在某些特定的情況下已經(jīng)不能適應(yīng)當(dāng)前社會(huì)經(jīng)濟(jì)領(lǐng)域的變革,不能滿足企業(yè)的風(fēng)險(xiǎn)管理需要;企業(yè)內(nèi)部控制體系建設(shè)還有較大的完善空間,還有許多需要研究的地方。本文首先對(duì)研究的背景、意義、內(nèi)容,結(jié)構(gòu)和方法進(jìn)行簡(jiǎn)要介紹;其次回顧了國(guó)內(nèi)外相關(guān)的內(nèi)部控制理論,闡明內(nèi)部控制和財(cái)務(wù)內(nèi)部控制的概念及其相互關(guān)系以及內(nèi)部控制的目標(biāo)、內(nèi)容和方法;然后對(duì)JNGH公司的內(nèi)部控制體系的現(xiàn)狀進(jìn)行分析、研究,指出JNGH公司的主要問題體現(xiàn)在:(1)內(nèi)部控制流程設(shè)計(jì)有漏洞(2)內(nèi)部控制運(yùn)行形式化嚴(yán)重(3)內(nèi)部控制運(yùn)行缺乏有效監(jiān)督(4)管理信息系統(tǒng)建設(shè)滯后(5)公司治理結(jié)構(gòu)不合理(6)內(nèi)部審計(jì)工作流于形式(7)權(quán)責(zé)分配不合理(8)績(jī)效考核評(píng)價(jià)體系不健全(9)財(cái)務(wù)部門發(fā)揮不了應(yīng)有價(jià)值;最后在結(jié)合企業(yè)存在的問題基礎(chǔ)上采用文獻(xiàn)綜述法、案例分析法、歸納演繹法等研究方法,以企業(yè)內(nèi)部控制最新研究理論為依據(jù),并依據(jù)自身在財(cái)務(wù)、審計(jì)部門的實(shí)際工作經(jīng)驗(yàn),針對(duì)具體問題提出相關(guān)的建議和措施,以確保JNGH公司內(nèi)部控制系統(tǒng)的有效運(yùn)行。本論文的研究首先有利于JNGH公司優(yōu)化自身的內(nèi)部控制體系、促進(jìn)公司的規(guī)范化管理,提高公司的財(cái)務(wù)信息質(zhì)量、維護(hù)公司資產(chǎn)的安全、完整;其次有利于JNGH公司相關(guān)部門和財(cái)務(wù)管理人員更深入的理解的內(nèi)部控制體系,為公司的內(nèi)部控制的有效實(shí)施創(chuàng)造良好的內(nèi)部環(huán)境;最后可以為其它同類型企業(yè)改善公司治理結(jié)構(gòu)、提升經(jīng)營(yíng)競(jìng)爭(zhēng)力等諸多方面提供有益的啟示并為解決類似的內(nèi)部控制管理問題提供有益借鑒。
[Abstract]:In the complex and changeable world economic environment and China's economic growth step by step into the new normal situation, how to build a sustainable development and high-speed development of modern enterprise management system, is the current domestic and foreign enterprises. Government, academic research hot issues. In the rapid development of economic globalization today, throughout the history of the development of enterprises in the world, because of the enterprise internal risk management out of control and lead to enterprise closure events occurred frequently. People gradually realize that the failure of most enterprises is caused by the lack of internal risk control, not by the external market risk, and internal control is one of the important components of risk management. It plays a key role in enterprise risk management and is the steady guarantee to realize the business goal. If the construction of internal control system can not keep pace with the times, it will lead to the financial management of the enterprise out of control. Out of control of organization operation, out of control of human resources, out of control of cost and other possible runaway situations, enterprises will face the risk of failure. In the fierce competition of the market environment carefully designed. Effective internal control system is related to the capital, asset security, legal and compliance management and the realization of enterprise development strategy. Enterprises must adjust their internal control management level to enhance their ability to adapt to the market. At present, the internal and external environment of enterprises has changed a lot. Although China has made a lot of achievements in the research of internal control theory, the research on practical application is too little. The traditional internal control theory can not adapt to the current changes in the field of social economy under certain specific circumstances, and can not meet the needs of enterprise risk management. There is still much room for improvement in the construction of enterprise internal control system, and there are still many places to be studied. Firstly, the background, significance, content, structure and method of the research are briefly introduced in this paper. Secondly, it reviews the relevant internal control theories at home and abroad, expounds the concepts of internal control and financial internal control, their mutual relations and the objectives, contents and methods of internal control. Then the status of the internal control system of JNGH Company is analyzed and studied. It is pointed out that the main problem of JNGH company is that the internal control flow design is flawed. 2) the internal control operation is formalized seriously and 3) the internal control operation lacks effective supervision. Management information system construction lags behind (5) the corporate governance structure is unreasonable (6) Internal audit work is a mere formality (7) the allocation of power and responsibility is unreasonable (8) the performance appraisal system is not perfect. The financial department can not play its due value; Finally, on the basis of the problems existing in the enterprise, this paper adopts the methods of literature review, case analysis, inductive deduction and other research methods, based on the latest research theory of enterprise internal control, and based on its own finance. The actual working experience of the audit department, put forward the relevant suggestions and measures for specific issues. In order to ensure the effective operation of the internal control system of JNGH Company, the research of this paper is helpful to optimize the internal control system of JNGH Company and promote the standardized management of the company. Improve the financial information quality of the company, maintain the security and integrity of the company's assets; Secondly, it is beneficial to the internal control system which is better understood by the relevant departments and financial managers of JNGH Company, and creates a good internal environment for the effective implementation of the internal control of the company. Finally, it can provide useful inspiration for other similar enterprises to improve corporate governance structure, enhance business competitiveness and so on, and provide useful reference for solving similar internal control management problems.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.6;F406.7

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