本文選題：內(nèi)部控制 + DSD公司��； 參考：《南京信息工程大學(xué)》2017年碩士論文

【摘要】：自2001年美國(guó)安然事件后,相繼發(fā)生了如東芝財(cái)務(wù)舞弊等一系列跨國(guó)公司財(cái)務(wù)丑聞,內(nèi)部控制缺失是導(dǎo)致這些丑聞的罪魁禍?zhǔn)�。各�?guó)政府與社會(huì)各界逐漸認(rèn)識(shí)到公司內(nèi)部控制對(duì)企業(yè)與經(jīng)濟(jì)可持續(xù)發(fā)展的重要性,陸續(xù)出臺(tái)了一些相關(guān)的法規(guī)來(lái)加強(qiáng)監(jiān)管,于是內(nèi)部控制相關(guān)領(lǐng)域也成為了社會(huì)各界研討的熱門。隨著我國(guó)資本市場(chǎng)規(guī)�？缭绞降陌l(fā)展,我國(guó)企業(yè)的數(shù)量或質(zhì)量都得到很大提升,內(nèi)部控制在公司經(jīng)營(yíng)管理中的地位就日趨顯現(xiàn)。內(nèi)部控制是企業(yè)合法經(jīng)營(yíng)、信息披露真實(shí)性和管理效率的保證,它不僅是企業(yè)戰(zhàn)略經(jīng)營(yíng)和風(fēng)險(xiǎn)管控的重要手段,也是企業(yè)實(shí)現(xiàn)公司戰(zhàn)略的關(guān)鍵。在符合企業(yè)實(shí)際情況的前提下,健全的公司內(nèi)部控制體系會(huì)提高企業(yè)風(fēng)險(xiǎn)管控和公司治理水平,利于經(jīng)營(yíng)業(yè)績(jī)、企業(yè)價(jià)值和社會(huì)聲譽(yù)的提升,也是企業(yè)合規(guī)經(jīng)營(yíng)、持續(xù)健康的發(fā)展的必由之路。銷售與收款循環(huán)作為企業(yè)經(jīng)營(yíng)管理的核心與關(guān)鍵,銷售與收款循環(huán)的內(nèi)部控制體系的好壞對(duì)企業(yè)能否實(shí)現(xiàn)企業(yè)價(jià)值最大化目標(biāo)有著舉足輕重的意義。本文將理論分析與DSD公司實(shí)際案例相結(jié)合,剖析了 DSD公司目前銷售和收款循環(huán)內(nèi)部控制方面存在的不足。在銷售與收款循環(huán)內(nèi)部控制的理論分析部分,筆者運(yùn)用控制理論、系統(tǒng)理論、信息理論、風(fēng)險(xiǎn)管理理論和代理理論現(xiàn)有的研究成果,闡述了內(nèi)部控制理論體系,分析了 DSD公司銷售與收款循環(huán)內(nèi)部控制中存在的一系列風(fēng)險(xiǎn)。在案例分析階段,筆者結(jié)合內(nèi)部控制五要素,對(duì)DSD公司銷售和收款環(huán)節(jié)內(nèi)部控制體系的五個(gè)層面的運(yùn)行情況分別進(jìn)行了研究和總結(jié),從而歸納出案例公司銷售與收款循環(huán)的內(nèi)部控制存在的問(wèn)題及其具體原因,最后根據(jù)案例公司實(shí)情提出相應(yīng)的解決方案和對(duì)策,旨在為以DSD公司為例的動(dòng)力鋰電企業(yè)建設(shè)科學(xué)、合理的銷售與收款內(nèi)部控制體系做出積極的貢獻(xiàn)。
[Abstract]:Since the Enron incident in 2001, there have been a series of multinational financial scandals such as Toshiba financial fraud. The lack of internal control is the main cause of these scandals. Governments and various sectors of society have come to realize the importance of corporate internal control to the sustainable development of enterprises and economies, and have successively introduced some relevant laws and regulations to strengthen supervision. As a result, the internal control field has also become the hot topic of social research. With the rapid development of capital market in China, the quantity or quality of Chinese enterprises has been greatly improved, and the position of internal control in the management of the company is becoming more and more obvious. Internal control is the guarantee of enterprise legal management, authenticity of information disclosure and management efficiency. It is not only an important means of strategic management and risk control, but also the key to realize corporate strategy. On the premise of meeting the actual conditions of the enterprise, a sound internal control system of the company will improve the level of enterprise risk control and corporate governance, which is conducive to the improvement of business performance, the promotion of enterprise value and social reputation, and the compliance of the enterprise. The only way to sustained and healthy development. The circulation of sales and collection is the core and key of enterprise management. The internal control system of the circulation of sales and collection plays an important role in the realization of the goal of maximizing the enterprise value. This paper combines the theoretical analysis with the actual case of DSD Company, and analyzes the shortcomings of the internal control of the sales and collection cycle of DSD Company at present. In the part of theoretical analysis of internal control in sales and collection cycle, the author expounds the theoretical system of internal control by using the existing research results of control theory, system theory, information theory, risk management theory and agent theory. This paper analyzes a series of risks in the internal control of DSD's sales and collection cycle. In the stage of case analysis, the author studies and summarizes the five levels of internal control system of sales and collection links of DSD Company, combined with the five elements of internal control. The problems in internal control of sales and collection cycle of case companies and their specific reasons are summarized. Finally, according to the actual situation of the case companies, the corresponding solutions and countermeasures are put forward in order to build science for the power lithium electric power enterprises of DSD Company as an example. Reasonable sales and collection internal control system to make a positive contribution.
【學(xué)位授予單位】：南京信息工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.61

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