本文選題：內(nèi)部控制 + 控制活動(dòng)��； 參考：《山東農(nóng)業(yè)大學(xué)》2017年碩士論文

【摘要】：內(nèi)部控制是公司進(jìn)行有效經(jīng)營(yíng)管理的關(guān)鍵組成部分,在公司的經(jīng)營(yíng)管理操作中發(fā)揮著重要作用,健全有效的內(nèi)部控制制度能夠提高公司防范和應(yīng)對(duì)各種風(fēng)險(xiǎn)的能力,提高公司經(jīng)營(yíng)管理的效率和效果。隨著國(guó)家經(jīng)濟(jì)的快速發(fā)展以及社會(huì)市場(chǎng)競(jìng)爭(zhēng)的加劇,對(duì)于我國(guó)各公司來說,建立完善的內(nèi)部控制體系的需求越來越迫切。為了加強(qiáng)對(duì)我國(guó)企業(yè)的內(nèi)部控制活動(dòng)的嚴(yán)格規(guī)范,2008年我國(guó)財(cái)政部、審計(jì)署等五部委聯(lián)合發(fā)布了《企業(yè)內(nèi)部控制基本規(guī)范》,為了確保我國(guó)企業(yè)內(nèi)部控制規(guī)范體系的順利實(shí)施,財(cái)政部等五部委做出規(guī)定,要求自2011年1月1日起,首批開始執(zhí)行我國(guó)企業(yè)內(nèi)部控制規(guī)范體系的便是那些在我國(guó)境內(nèi)和境外同時(shí)上市的公司,自2012年逐步擴(kuò)大至在上海交易所、深圳交易所主板上市的公司全面執(zhí)行,同時(shí)也鼓勵(lì)非上市的大中型企業(yè)執(zhí)行。在經(jīng)濟(jì)發(fā)展水平不斷提高的前提下,各大企業(yè)的經(jīng)營(yíng)規(guī)模和業(yè)務(wù)也都有所擴(kuò)大,企業(yè)要想實(shí)現(xiàn)可持續(xù)的發(fā)展目標(biāo),就必須加強(qiáng)內(nèi)部控制的管理工作。內(nèi)部控制對(duì)企業(yè)的經(jīng)營(yíng)管理有著重要的作用:規(guī)范企業(yè)的經(jīng)營(yíng)業(yè)務(wù),提高企業(yè)防范各種風(fēng)險(xiǎn)的效率;提升企業(yè)自身會(huì)計(jì)信息的正確性和可靠性;保護(hù)企業(yè)資產(chǎn)的安全和完整性。內(nèi)部控制在企業(yè)的經(jīng)營(yíng)管理過程中有著重要的作用,已成為必不可少的重要組成部分。內(nèi)部控制體系重在建設(shè),但關(guān)鍵在于執(zhí)行。歷經(jīng)多年的發(fā)展,大多企業(yè)都建立了內(nèi)部控制制度,但從各種頻發(fā)的較大經(jīng)濟(jì)案件來看,企業(yè)往往都會(huì)在一定程度上在企業(yè)內(nèi)部設(shè)置內(nèi)部控制相關(guān)的規(guī)章制度和程序,但通常卻沒有對(duì)制定的內(nèi)部控制規(guī)章制度和程序貫徹良好的執(zhí)行力,導(dǎo)致企業(yè)內(nèi)部控制制度形同虛設(shè)而形成一系列控制漏洞。因此企業(yè)在建立企業(yè)內(nèi)部有效的內(nèi)部控制體系時(shí),在內(nèi)部控制制度建立完善的同時(shí)應(yīng)該更加注重內(nèi)部控制的執(zhí)行力,企業(yè)只有將內(nèi)部控制的執(zhí)行力貫徹到位,才能更好的確保內(nèi)部控制有效并持續(xù)的運(yùn)行,才能更好的達(dá)到企業(yè)內(nèi)部控制的規(guī)范管理,進(jìn)而預(yù)防和防范各種可能面臨的風(fēng)險(xiǎn)。本文采用案例分析的方法,以LD食品公司作為本文進(jìn)行案例調(diào)查的對(duì)象,在內(nèi)部控制法制建設(shè)歷程以及內(nèi)部控制相關(guān)理論的基礎(chǔ)上,從內(nèi)部控制五要素的層面對(duì)LD食品公司的內(nèi)部控制現(xiàn)狀及其存在的問題進(jìn)行了詳細(xì)的研究分析,并針對(duì)內(nèi)部控制存在的問題進(jìn)行了原因分析,同時(shí)對(duì)LD食品公司的內(nèi)部控制優(yōu)化建設(shè)提出了針對(duì)性的建議,有助于該公司進(jìn)一步完善內(nèi)部控制體系,使公司能夠更好的發(fā)展壯大。
[Abstract]:The internal control is the key part of the effective management of the company, and plays an important role in the operation of the company. A sound and effective internal control system can improve the ability of the company to prevent and deal with various risks. Improve the efficiency and effectiveness of the management of the company. With the rapid development of national economy and the aggravation of social market competition, it is more and more urgent to establish a perfect internal control system for Chinese companies. In order to strengthen the strict regulation of the internal control activities of Chinese enterprises, in 2008, five ministries and commissions, such as the Ministry of Finance and the Audit Office, jointly issued the basic norms for the Internal Control of Enterprises, in order to ensure the smooth implementation of the internal control standard system of enterprises in our country. Five ministries and commissions, including the Ministry of Finance, have stipulated that from January 1, 2011, the first batch of companies that begin to implement the internal control standard system of Chinese enterprises are those companies that are listed both inside and outside our country. Since 2012, they have been gradually expanded to the Shanghai Stock Exchange. Shenzhen Stock Exchange main board listed companies to fully implement, but also encourage non-listed large and medium-sized enterprises to implement. Under the premise of improving the level of economic development, the business scale and business of each big enterprise are also expanded. If enterprises want to achieve the goal of sustainable development, they must strengthen the management of internal control. Internal control plays an important role in the management of enterprises: standardizing the business of enterprises, improving the efficiency of preventing various risks; improving the correctness and reliability of accounting information of enterprises; and protecting the safety and integrity of enterprise assets. Internal control plays an important role in the process of enterprise management and has become an essential part. Internal control system focuses on construction, but the key lies in implementation. After years of development, most enterprises have established internal control systems. However, from the point of view of various frequent and larger economic cases, enterprises often set up rules and procedures related to internal control to a certain extent. However, it usually does not carry out the good execution of the internal control rules and procedures, which leads to a series of loopholes in the internal control system. Therefore, when an enterprise establishes an effective internal control system, it should pay more attention to the executive power of internal control while establishing and perfecting the internal control system. In order to ensure the effective and continuous operation of internal control, to achieve the standard management of enterprise internal control, and then to prevent and prevent all kinds of possible risks. This paper adopts the method of case analysis, taking LD food company as the object of case investigation in this paper, on the basis of the course of legal construction of internal control and the relevant theory of internal control. Based on the five elements of internal control, this paper makes a detailed research and analysis on the current situation of LD food company's internal control and its existing problems, and analyzes the reasons for the problems existing in the internal control. At the same time, some suggestions are put forward to optimize the internal control of LD Foods Company, which will help the company to further improve the internal control system and enable the company to better develop and strengthen.
【學(xué)位授予單位】：山東農(nóng)業(yè)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;F426.82

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