本文選題：內(nèi)部控制 + 內(nèi)部控制環(huán)境　； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：內(nèi)部控制是現(xiàn)代企業(yè)管理的重要內(nèi)容,內(nèi)部控制是企業(yè)自我調(diào)節(jié)和自行制約的內(nèi)在機(jī)制。健全有效的內(nèi)部控制制度有助于企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn),能夠提高經(jīng)營運(yùn)作效率、保護(hù)資產(chǎn)的安全和完整,可以合理保障財(cái)務(wù)報(bào)告及管理信息的真實(shí)性與可靠性。內(nèi)部控制包括五個要素,其中內(nèi)部環(huán)境是整個內(nèi)部控制的基礎(chǔ),主要研究董事會和管理層對待公司內(nèi)部控制重要性的態(tài)度及采取的行動。內(nèi)部環(huán)境為內(nèi)部控制的存在和發(fā)展提供空間,是內(nèi)部控制生根發(fā)芽的土壤,它的好壞直接決定著其他的控制要素能否真正發(fā)揮作用。目前我國很多中小型民營公司對內(nèi)部控制環(huán)境的重要性缺乏足夠的認(rèn)知,使公司在發(fā)展中忽略內(nèi)部控制環(huán)境的構(gòu)建。有的公司雖有內(nèi)部控制環(huán)境各方面的規(guī)章制度和手冊,但很多只是只言片語,不成體系,而且未把其放在公司的總體高度來考慮。實(shí)際上,任何公司想要成功的發(fā)展絕對離不開內(nèi)部控制環(huán)境的建設(shè)。本文的研究對象是SC公司內(nèi)部控制環(huán)境。本文大致遵循著這樣一個思路展開:理論基礎(chǔ)探討—提出問題—分析問題—解決問題,充分貫徹了理論與實(shí)踐相結(jié)合的原則。通過實(shí)地走訪調(diào)研,閱讀大量的內(nèi)部控制和內(nèi)部控制環(huán)境的相關(guān)文獻(xiàn),結(jié)合SC公司的具體情況,本文先介紹了和SC公司相關(guān)的內(nèi)部控制和內(nèi)部控制環(huán)境的基本理論,然后采用因素分析法對影響SC公司內(nèi)部控制環(huán)境的五個要素包括組織結(jié)構(gòu)、發(fā)展戰(zhàn)略、人力資源、社會責(zé)任、企業(yè)文化進(jìn)行分析。首先介紹SC公司這五個方面的現(xiàn)狀,指出其存在的問題,然后分析了其存在這些問題的原因并提出了改善的措施。本文針對SC公司具體情況提出了:保證內(nèi)部審計(jì)獨(dú)立性,加強(qiáng)戰(zhàn)略委員會職能作用,選擇合適的激勵方式,深化社會責(zé)任認(rèn)識度,高度重視文化建設(shè)等改善建議,這對該行業(yè)其他企業(yè)和我國其他民營上市公司都具有借鑒意義。
[Abstract]:Internal control is an important content of modern enterprise management, and internal control is the internal mechanism of self-regulation and self-restraint. A sound and effective internal control system is conducive to the realization of the strategic objectives of the enterprise, can improve the operational efficiency, protect the security and integrity of assets, and can reasonably guarantee the authenticity and reliability of financial reports and management information. The internal control consists of five elements, in which the internal environment is the basis of the whole internal control. This paper mainly studies the attitude and actions taken by the board of directors and the management towards the importance of the internal control of the company. Internal environment provides space for the existence and development of internal control and is the soil where internal control takes root and germinates. Its quality directly determines whether other control elements can really play a role. At present, many small and medium-sized private companies in China lack sufficient understanding of the importance of internal control environment, which makes companies ignore the construction of internal control environment in their development. Although some companies have internal control environment regulations and manuals, but many are just words, not systematic, and do not put it in the overall height of the company to consider. In fact, any company can not succeed without the construction of internal control environment. The research object of this paper is the internal control environment of SC Company. This paper follows such a train of thought: discussion of theoretical basis, putting forward problem-analyzing problem-solving problem, and fully carrying out the principle of combining theory with practice. Through field study, read a lot of internal control and internal control environment related literature, combined with the specific situation of SC, this paper first introduced the basic theory of internal control and internal control environment related to SC company. Then the paper analyzes the five factors that affect the internal control environment of SC Company including organizational structure, development strategy, human resources, social responsibility and corporate culture. This paper first introduces the present situation of SC Company in five aspects, points out its existing problems, and then analyzes the causes of these problems and puts forward some measures to improve them. According to the specific situation of SC company, this paper puts forward some suggestions: to ensure the independence of internal audit, to strengthen the function of the strategic committee, to select the appropriate incentive mode, to deepen the social responsibility awareness, and to attach great importance to the cultural construction, and so on. This has reference significance to other enterprises in this industry and other private listed companies in our country.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 管考磊;;企業(yè)文化的公司治理功能及其作用機(jī)制研究[J];會計(jì)之友;2016年12期

2 劉洪艷;;淺談施工企業(yè)的內(nèi)部控制[J];財(cái)經(jīng)界(學(xué)術(shù)版);2016年10期

3 傅紹正;張俊民;肖志超;;內(nèi)部控制單獨(dú)審計(jì)和整合審計(jì)比較研究——基于審計(jì)成本和審計(jì)質(zhì)量視角[J];中央財(cái)經(jīng)大學(xué)學(xué)報(bào);2016年04期

4 謝天杰;;淺議建筑施工企業(yè)內(nèi)部控制[J];中國總會計(jì)師;2016年04期

5 石s，

本文編號：2022036