本文關(guān)鍵詞：BS公司貨幣資金內(nèi)部控制體系優(yōu)化研究　出處：《西安石油大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 貨幣資金 內(nèi)部控制 全面風(fēng)險(xiǎn)管理框架

【摘要】：現(xiàn)代企業(yè)在全球化的沖擊下,要想在這殘酷的市場(chǎng)環(huán)境中生存下來(lái),除了要不斷地提高本身產(chǎn)品的質(zhì)量和服務(wù)之外,最為重要的還是企業(yè)的內(nèi)部管理,而在內(nèi)部管理中最不可缺少的就是內(nèi)部控制。若是企業(yè)實(shí)施的內(nèi)部控制科學(xué)合理,不僅可以提高企業(yè)的運(yùn)作效率,還有利于企業(yè)管理工作井然有序地進(jìn)行,進(jìn)而幫助企業(yè)實(shí)現(xiàn)戰(zhàn)略目標(biāo)。企業(yè)要想正常的經(jīng)營(yíng)運(yùn)轉(zhuǎn)必須要有足夠的貨幣資金作為支持,但是其發(fā)生風(fēng)險(xiǎn)的可能性卻最高,這是因?yàn)樗牧鲃?dòng)性高、安全性低,因此,貨幣資金可以說(shuō)是內(nèi)部控制活動(dòng)中重中之重。筆者為了能夠?qū)⑴cBS公司財(cái)務(wù)有關(guān)的資料收集完整,采用了多種方法,為了使收集的結(jié)果準(zhǔn)確性更高,筆者更是親自到公司進(jìn)行實(shí)地調(diào)查,在結(jié)合自己的工作經(jīng)驗(yàn)以及COSO企業(yè)風(fēng)險(xiǎn)管理框架,從多個(gè)方面對(duì)BS的資金內(nèi)部控制體系又重新進(jìn)行了梳理,其中有內(nèi)部環(huán)境、風(fēng)險(xiǎn)評(píng)估、內(nèi)部監(jiān)督、風(fēng)險(xiǎn)應(yīng)對(duì)措施、事項(xiàng)識(shí)別以及對(duì)目標(biāo)的設(shè)定等,期望能夠發(fā)現(xiàn)該公司資金內(nèi)控設(shè)計(jì)的漏洞以及不完善之處,找出原因,并提出解決方案。本文首先對(duì)我國(guó)的內(nèi)控理論和其他國(guó)家的內(nèi)控理論的發(fā)展過(guò)程作一個(gè)大致的梳理和認(rèn)識(shí),同時(shí)對(duì)相關(guān)學(xué)者的研究情況作了大量的研究和分析,以及對(duì)關(guān)于貨幣內(nèi)控理論體系的方法重新進(jìn)行了了解,介紹了BS公司目前的發(fā)展?fàn)顩r以及資金內(nèi)部控制體系的基本狀況,此外還對(duì)本公司目前所實(shí)行的資金內(nèi)部控制理論進(jìn)行了有效的評(píng)價(jià)。其次,對(duì)資金內(nèi)部控制理論中現(xiàn)在所存在的問(wèn)題做了大量的研究和分析。再依據(jù)COSO全面風(fēng)險(xiǎn)管理框架中多種因素以及對(duì)企業(yè)基本狀況的把握,從而找出企業(yè)在這一方面的問(wèn)題。最后,根據(jù)問(wèn)題的原因,提出改進(jìn)BS公司資金內(nèi)控體系建設(shè)的具體措施。本文以BS公司這一案例,通過(guò)對(duì)其資金內(nèi)部控制體系的研究,找出其中所存在的問(wèn)題,并提出具體改善的措施,確保企業(yè)資金在正常的范圍之內(nèi)運(yùn)行,同時(shí)也為同一類(lèi)型的企業(yè)提供借鑒和參考。
[Abstract]:Modern enterprises in the impact of globalization, in order to survive in this cruel market environment, in addition to constantly improve the quality of their products and services, the most important thing is the internal management of enterprises. The most indispensable part in internal management is internal control. If the internal control implemented by enterprises is scientific and reasonable, it can not only improve the operational efficiency of enterprises, but also be conducive to the orderly conduct of enterprise management work. And then to help enterprises achieve strategic objectives. Enterprises to normal operation and operation must have sufficient monetary funds as support, but its risk is the highest probability, this is because of its high liquidity. The security is low, therefore, the monetary funds can be said to be the most important in the internal control activities. In order to be able to collect and complete the data related to the financial affairs of BS companies, the author has adopted a variety of methods. In order to make the results of the collection more accurate, I personally to the company to conduct field investigations, in the combination of their own work experience and COSO enterprise risk management framework. From a number of aspects of the BS capital internal control system is reviewed again, including the internal environment, risk assessment, internal oversight, risk response measures, event identification and the setting of goals and so on. It is expected to find the loopholes and imperfections in the internal control design of the company's funds, and find out the reasons. And put forward solutions. First of all, this paper makes a general combing and understanding of the development process of the internal control theory in our country and other countries, and makes a lot of research and analysis on the research situation of the related scholars at the same time. As well as about the monetary internal control theory system method has carried on the understanding again, has introduced the BS company's present development situation and the fund internal control system basic condition. In addition, the company's current implementation of the theory of internal control of funds has been an effective evaluation. Secondly. This paper makes a lot of research and analysis on the existing problems in the theory of capital internal control, and then according to the COSO comprehensive risk management framework of a variety of factors and the grasp of the basic situation of the enterprise. Finally, according to the reasons of the problem, the paper puts forward the specific measures to improve the internal control system of the funds of BS Company. This paper takes the case of BS Company. Through the study of the internal control system of its funds, find out the existing problems, and put forward specific improvement measures to ensure that the enterprise funds in the normal scope of operation. At the same time for the same type of enterprises to provide reference and reference.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426.82

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