本文選題：固定資產(chǎn) + 內(nèi)部控制��； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：固定資產(chǎn)作為企業(yè)資產(chǎn)結(jié)構(gòu)中的一項(xiàng)重要內(nèi)容,構(gòu)成企業(yè)日常生產(chǎn)運(yùn)營的基礎(chǔ)。固定資產(chǎn)總量隨著企業(yè)的發(fā)展壯大不斷增加,隨著總量的增大,為保證正常的生產(chǎn)運(yùn)營,就需要企業(yè)不斷提高對(duì)其的管理和控制的水平。需要企業(yè)對(duì)固定資產(chǎn)運(yùn)營現(xiàn)狀及其變化情況進(jìn)行更加準(zhǔn)確、及時(shí)和完整地反映。企業(yè)的經(jīng)營和發(fā)展和固定資產(chǎn)的管理與控制水平息息相關(guān)。然而,在現(xiàn)實(shí)企業(yè)的生成運(yùn)營的管理中,很多企業(yè),尤其是一些中小企業(yè)在固定資產(chǎn)內(nèi)部控制方面仍有很多欠缺,在包括內(nèi)部控制的風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、控制環(huán)境、信息溝通和內(nèi)部監(jiān)督的五要素及固定資產(chǎn)管理的構(gòu)建、驗(yàn)收、維護(hù)、處置等各環(huán)節(jié)都存在諸多問題,這些對(duì)固定資產(chǎn)內(nèi)部控制的缺失將嚴(yán)重影響到企業(yè)生產(chǎn)經(jīng)營活動(dòng)的開展。固定資產(chǎn)內(nèi)部控制制度建設(shè)與實(shí)施需要從內(nèi)部控制五要素出發(fā),在固定資產(chǎn)管理的各個(gè)環(huán)節(jié)將內(nèi)部控制控制責(zé)任落實(shí)具體的部門和崗位,尤其需要完善固定資產(chǎn)的預(yù)算管理,構(gòu)建固定資產(chǎn)管理中各環(huán)節(jié)的審批制度。通過翻閱相關(guān)文獻(xiàn),可知國內(nèi)外學(xué)者對(duì)企業(yè)固定資產(chǎn)內(nèi)部控制進(jìn)行了大量研究。本文從固定資產(chǎn)內(nèi)部控制流程出發(fā),立足于內(nèi)部控制的五個(gè)要素對(duì)HS乳業(yè)股份有限公司的固定資產(chǎn)內(nèi)部控制情況進(jìn)行分析探討,相信本文的分析探討,它不但可以豐富固定內(nèi)部控制理論研究靈越,而且將對(duì)企業(yè)防范內(nèi)部資產(chǎn)管理風(fēng)險(xiǎn),構(gòu)建和完善固定資產(chǎn)內(nèi)部控制制度,進(jìn)而促進(jìn)企業(yè)生產(chǎn)經(jīng)營的發(fā)展和生產(chǎn)運(yùn)營效率的提高都將具有一定的現(xiàn)實(shí)意義。本文選取HS乳業(yè)股份有限公司作為問題探討的對(duì)象,在進(jìn)行了實(shí)地調(diào)研的基礎(chǔ)之上,利用結(jié)合調(diào)查驗(yàn)證、文獻(xiàn)研究與案例結(jié)合等研究方法,對(duì)HS乳業(yè)股份有限公司的固定資產(chǎn)內(nèi)部控制的各個(gè)業(yè)務(wù)流程進(jìn)行全方位分析,建立從“公司運(yùn)營管理現(xiàn)狀——問題及原因分析——提出完善公司固定資產(chǎn)內(nèi)部控制問題的建議”的分析探討框架。文章共分為六個(gè)部分。除第一部分引言和最后一部分的結(jié)語外。文章在第二部分的內(nèi)部控制理論概述章節(jié),梳理了內(nèi)部控制理論并介紹了內(nèi)部控制有效性的相關(guān)理論,也對(duì)固定資產(chǎn)管理內(nèi)部控制相關(guān)理論進(jìn)行了梳理和界定。第三至第六部分是本文的核心和重點(diǎn)。筆者在實(shí)地調(diào)研的基礎(chǔ)上,在文章第三部分系統(tǒng)性總結(jié)了包括組織框架、經(jīng)營特點(diǎn)在內(nèi)的HS乳業(yè)股份有限公司的基本情況,也對(duì)該公司現(xiàn)有固定資產(chǎn)特點(diǎn)進(jìn)行了概括性總結(jié),最后還分析了HS乳業(yè)股份有限公司固定資產(chǎn)內(nèi)部控制制度的建設(shè)與實(shí)施情況,為文章后段進(jìn)行“問題-原因-完善措施”的分析框架奠定了基礎(chǔ)。在第四部分,筆者在根據(jù)前文對(duì)HS乳業(yè)股份有限公司的生產(chǎn)經(jīng)營情況和其固定資產(chǎn)內(nèi)部控制情況進(jìn)行了梳理的基礎(chǔ)上,系統(tǒng)分析分析發(fā)現(xiàn)HS乳業(yè)股份有限公司在固定資產(chǎn)內(nèi)部控制中主要存在以下問題:固定資產(chǎn)構(gòu)建中存在相關(guān)審批控制不規(guī)范、投資預(yù)算控制不夠科學(xué)完善、交付驗(yàn)收缺乏相關(guān)控制審批過程流于形式,保養(yǎng)維護(hù)過程存在重大資產(chǎn)檢修計(jì)劃不合理、重大維修審批程序不嚴(yán),處置中存在處置程序不合理、報(bào)廢處置核算控制不完善等問題。HS乳業(yè)股份有限公司在固定資產(chǎn)內(nèi)部控制中之所以出現(xiàn)以上問題是有其內(nèi)在、本質(zhì)原因的。主要表現(xiàn)在公司未形成內(nèi)部控制文化、治理層不重視內(nèi)控環(huán)境建設(shè)。公司的人力資源政策也未達(dá)到內(nèi)控控制的需求,風(fēng)險(xiǎn)評(píng)估體系缺少可量化的風(fēng)險(xiǎn)評(píng)估指標(biāo)、缺少獨(dú)立的風(fēng)險(xiǎn)管理機(jī)構(gòu)。未建立規(guī)范的固定資產(chǎn)相關(guān)控制程序、內(nèi)部控制活動(dòng)缺乏技術(shù)支持。信息溝通中資訊傳遞技術(shù)落后,影響信息傳遞效率、資源共享信息平臺(tái)不完善、未建立有效的信息溝通平臺(tái)。發(fā)現(xiàn)了問題所在,也找出了原因,就需要對(duì)癥下藥,緊緊依靠問題產(chǎn)生的原因提出完善公司固定資產(chǎn)內(nèi)部控制的建議。文章第六部分針對(duì)前文已經(jīng)分析過的HS乳業(yè)股份有限公司固定資產(chǎn)內(nèi)部控制存在的問題及其原因,提出HS乳業(yè)股份有限公司首先應(yīng)該完善固定資產(chǎn)管理組織架構(gòu)、強(qiáng)化全體職工內(nèi)控意識(shí)、完善人力資源政策;其次應(yīng)建立風(fēng)險(xiǎn)管理委員會(huì)并制定可量化風(fēng)險(xiǎn)評(píng)估指標(biāo)以加強(qiáng)固定資產(chǎn)風(fēng)險(xiǎn)管理、同時(shí)在風(fēng)險(xiǎn)控制中應(yīng)注意防范風(fēng)險(xiǎn)于未然的原則,建立有效的風(fēng)險(xiǎn)防范措施。最后,文章最后一部分也對(duì)規(guī)范控制活動(dòng)、加強(qiáng)固定資產(chǎn)信息化管理和強(qiáng)化固定資產(chǎn)內(nèi)部控制考核評(píng)價(jià)制度方面提出了具體的應(yīng)對(duì)之策。
[Abstract]:As an important content of the enterprise's asset structure, fixed assets constitute the basis of the daily production and operation of the enterprise. The total amount of fixed assets is increasing with the development and expansion of the enterprise. With the increase of the total amount, in order to ensure the normal production and operation, the enterprise needs to improve the management and control level of the enterprise constantly. The current situation and changes of production and operation are more accurate, timely and complete. The management and development of enterprises are closely related to the management and control of fixed assets. However, in the management of the production and operation of real enterprises, many enterprises, especially some small and medium enterprises, still have many deficiencies in the internal control of fixed assets. Including the risk assessment of internal control, control activities, control environment, information communication and internal supervision of the five elements and the construction of fixed assets management, acceptance, maintenance, disposal and other links, there are many problems, the lack of internal control of fixed assets will seriously affect the development of enterprise production and management activities. Internal control of fixed assets. The construction and implementation of the system should proceed from the five elements of internal control, implement the specific departments and posts in the various links of the fixed assets management, especially the budget management of the fixed assets, and establish the examination and approval system of the various links in the fixed assets management. Through the review of the relevant documents, the scholars at home and abroad can be known. In this paper, the internal control of fixed assets is studied. Based on the internal control process of fixed assets, the internal control of the fixed assets of the HS dairy industry Limited by Share Ltd is analyzed and discussed based on the five elements of internal control. It is believed that this paper can not only enrich the research on the internal control theory of the fixed assets. It will be of practical significance for enterprises to prevent internal assets management risks, build and improve the internal control system of fixed assets, and then promote the development of enterprise production and operation and improve the efficiency of production and operation. This paper selects the HS dairy industry Limited by Share Ltd as the subject of the problem and conducts field research. On the basis of the research methods combined with investigation and verification, literature research and case study, the various business processes of the internal control of the fixed assets of the HS dairy industry Limited by Share Ltd are analyzed in a comprehensive way, and the problems and reasons for the management of the company's operation and management are set up to improve the internal control of the fixed assets of the company. The article is divided into six parts. In addition to the first part of the introduction and the conclusion of the last part. In the second part of the overview of the internal control theory, the internal control theory is combed and the relevant theories of the internal control effectiveness are introduced, and the related theories of internal control of fixed assets management are also carried out. The third to sixth parts are the core and key point of this article. On the basis of field investigation, the author systematically summarizes the basic situation of the HS dairy Limited by Share Ltd including the organizational framework and management characteristics in the third part of the article, and also summarizes the existing fixed assets characteristics of the company, and finally divides it into a summary. The construction and implementation of the internal control system for the fixed assets of the HS dairy industry Limited by Share Ltd has been analyzed, which lays the foundation for the analysis framework of "problems - cause - perfect measures" in the post section. In the fourth part, the author has made the situation in the production and management of the HS dairy industry and the internal control of its fixed assets according to the previous article. On the basis of combing, the system analysis and analysis found that there are the following problems in the internal control of the fixed assets of the HS dairy industry Limited by Share Ltd: the establishment of fixed assets is not standardized, the investment budget control is not perfect, the delivery and acceptance is lacking in the form of the related control examination and approval process, and the maintenance and maintenance process is stored. The problem of.HS dairy Limited by Share Ltd in the internal control of fixed assets has its inherent and essential reasons. The main reason is that the company has not formed the interior of the company in the internal control of fixed assets. Control culture, the management layer does not attach importance to the internal control environment construction. The human resources policy of the company has not reached the demand of internal control control. The risk assessment system lacks the quantifiable risk assessment index, the lack of independent risk management institutions. The standard fixed assets related control procedures have not been established, and the internal control activities are lack of technical support. Information communication is not available. The information transfer technology is backward, the information transmission efficiency is affected, the resource sharing information platform is not perfect, and the effective information communication platform is not established. The problem is found, and the reason is found out. It is necessary to put forward the suggestion to improve the internal control of the fixed assets of the company. The sixth part of the article aims at the former. The paper has analyzed the existing problems and reasons for the internal control of the fixed assets of the HS dairy industry Limited by Share Ltd. It is proposed that the HS dairy industry should improve the organization structure of the fixed assets management, strengthen the internal control consciousness of all the staff and staff, and improve the human resources policy. Secondly, the risk management committee should be set up and the quantitative risk assessment should be set up. In order to strengthen the risk management of fixed assets, at the same time, we should pay attention to the principle of preventing risk in the risk control and establish effective risk prevention measures. Finally, the last part of the article also puts forward concrete measures for standardizing control activities, strengthening the information management of fixed assets and strengthening the evaluation system of internal control of fixed assets. The way to deal with it.
【學(xué)位授予單位】：江西財(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)】：F406.7;F426.82

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本文編號(hào)：2004307