發(fā)布時間：2018-05-03 21:09

  本文選題：煙草企業(yè) + 內(nèi)部控制��； 參考：《沈陽理工大學(xué)》2017年碩士論文

【摘要】：內(nèi)部控制作為企業(yè)管理的重要手段,對于當代企業(yè)查錯防弊,提高盈利能力和運營效率等都具有積極的作用,從其實質(zhì)上講,是企業(yè)風(fēng)險管理的一部分,這同樣也是國內(nèi)外學(xué)術(shù)界關(guān)注的焦點。進入21世紀以來,IT技術(shù)廣泛普及,煙草銷售企業(yè)已經(jīng)實現(xiàn)了企業(yè)管理與財務(wù)業(yè)務(wù)的一體化,企業(yè)會計所處的內(nèi)外部環(huán)境也發(fā)生了很大變化。網(wǎng)絡(luò)技術(shù)的高速發(fā)展改變了企業(yè)的管理環(huán)境和理念,拓寬了企業(yè)的管理范圍和內(nèi)容,而這一切又影響著企業(yè)會計信息系統(tǒng)內(nèi)部控制制度的具體內(nèi)容和特點,并引起企業(yè)會計信息系統(tǒng)內(nèi)部控制方式發(fā)生改變。信息技術(shù)不僅給企業(yè)的變革提出了新的要求,同時也給會計工作帶來了機遇和挑戰(zhàn)。為適應(yīng)這種變化,企業(yè)需要提高管理效率,保證企業(yè)經(jīng)營效益與財務(wù)信息的可靠性,這就對會計信息系統(tǒng)內(nèi)部控制提出了更高的要求。當前,我國大多數(shù)企業(yè)正在嘗試或者已經(jīng)建立起了會計信息系統(tǒng)內(nèi)部控制制度,但仍然處于起步階段。建立一套健全的會計信息系統(tǒng)內(nèi)部控制體系不僅是企業(yè)內(nèi)部相互制約、相互監(jiān)督的問題,更是企業(yè)增強自身競爭力的必備要求。內(nèi)部控制對于現(xiàn)代企業(yè)意義非同一般。煙草銷售企業(yè)是國民經(jīng)濟的重要組成部分,對經(jīng)濟發(fā)展和社會穩(wěn)定起著舉足輕重的促進作用。內(nèi)部控制是內(nèi)部管理核心的子系統(tǒng),是科學(xué)管理的重要組成部分。本文從內(nèi)部控制的相關(guān)理論問題入手,剖析SY煙草公司內(nèi)部控制的現(xiàn)狀和存在的問題,分析問題產(chǎn)生的根源,并試圖提出有效的改進方法以有助于提高公司的內(nèi)部控制水平。全文共分四個部分。其中第一部分主要是簡要介紹內(nèi)部控制的基本概念和基礎(chǔ)理論問題。第二部分簡單介紹SY煙草公司及其內(nèi)部控制問題的現(xiàn)狀,即內(nèi)部控制環(huán)境不理想、風(fēng)險管理機制不完備、內(nèi)部控制具體環(huán)節(jié)設(shè)計欠合理、內(nèi)部信息溝通不暢、內(nèi)部審計監(jiān)督機構(gòu)不健全。第三部分則是針對第二部分對我國企業(yè)內(nèi)部控制存在問題成因的分析,第四部分,提出相應(yīng)的對策,嘗試完善SY煙草公司的內(nèi)控框架體系。
[Abstract]:As an important means of enterprise management, internal control plays a positive role in checking mistakes and preventing malpractices, improving profitability and operational efficiency. In essence, it is a part of enterprise risk management. This is also the focus of academic attention at home and abroad. Since the 21st century, IT technology has been widely spread, tobacco sales enterprises have realized the integration of enterprise management and financial services, and the internal and external environment of enterprise accounting has also changed a lot. The rapid development of network technology has changed the management environment and concept of enterprises, broadened the scope and content of enterprise management, and all this has affected the specific content and characteristics of the internal control system of enterprise accounting information system. And causes the enterprise accounting information system internal control way to produce the change. Information technology not only puts forward new requirements for enterprise's reform, but also brings opportunities and challenges to accounting work. In order to adapt to this change, enterprises need to improve management efficiency and ensure the reliability of business efficiency and financial information, which puts forward higher requirements for the internal control of accounting information system. At present, most enterprises in our country are trying or have established the internal control system of accounting information system, but it is still in the initial stage. The establishment of a sound internal control system of accounting information system is not only a problem of mutual restriction and supervision within enterprises, but also an essential requirement for enterprises to enhance their competitiveness. Internal control is of great significance to modern enterprises. Tobacco sales enterprise is an important part of national economy and plays an important role in promoting economic development and social stability. Internal control is the core subsystem of internal management and an important part of scientific management. This paper begins with the related theoretical problems of internal control, analyzes the present situation and existing problems of sy tobacco company's internal control, analyzes the root causes of the problems, and tries to put forward effective methods to improve the level of internal control of the company. The full text is divided into four parts. The first part mainly introduces the basic concept and basic theory of internal control. The second part briefly introduces the current situation of sy tobacco company and its internal control problems, that is, the internal control environment is not ideal, the risk management mechanism is not complete, the internal control specific link design is unreasonable, the internal information communication is not smooth. The internal audit supervision organization is not perfect. The third part is the second part of the analysis of the causes of internal control problems in China's enterprises, the fourth part, put forward the corresponding countermeasures, try to improve sy tobacco company's internal control framework system.
【學(xué)位授予單位】：沈陽理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.8;F406.7

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