發(fā)布時(shí)間：2018-06-19 15:34

  本文選題：水電工程企業(yè) + 內(nèi)部控制�。� 參考：《昆明理工大學(xué)》2017年碩士論文

【摘要】：近年來,伴隨著全球經(jīng)濟(jì)一體化進(jìn)程不斷加快和隨著國家“走出去”戰(zhàn)略的實(shí)施,水利工程公司積極響應(yīng)國家的號(hào)召,在保證國內(nèi)市場穩(wěn)定的情況下,迅速擴(kuò)展國外市場,目前主要分布于亞洲、非洲和南美洲的眾多國家,業(yè)務(wù)領(lǐng)域已經(jīng)涵蓋公路、市政、鐵路、機(jī)場、高架橋、水利水電等項(xiàng)目,從單純的低端市場向中高端市場開拓。但是國際經(jīng)濟(jì)形勢風(fēng)云變幻,金融經(jīng)濟(jì)危機(jī)影響還持續(xù)存在,全球經(jīng)濟(jì)增長速度開始放緩,承包的工程也將會(huì)面臨更多的考驗(yàn),面對(duì)日益激烈的工程承包市場,如何應(yīng)對(duì)挑戰(zhàn),抓住機(jī)遇,做強(qiáng)做優(yōu)工程項(xiàng)目,在各發(fā)展中國家各項(xiàng)管理制度日趨完善的今天,公司的內(nèi)部控制工作特別重要。內(nèi)控管理不僅給企業(yè)增加競爭優(yōu)勢,而且能夠幫助企業(yè)實(shí)現(xiàn)戰(zhàn)略目標(biāo)。通過內(nèi)部控制管理,提高企業(yè)競爭力,形成企業(yè)的戰(zhàn)略價(jià)值,使企業(yè)擁有戰(zhàn)勝對(duì)手的優(yōu)勢,為企業(yè)創(chuàng)造更多的價(jià)值。本文在闡述內(nèi)部控制的基本理論基礎(chǔ)上,主要研究了 A水利工程公司的基本情況與內(nèi)部控制現(xiàn)狀、目前在內(nèi)部控制上存在的風(fēng)險(xiǎn)點(diǎn)及問題,并運(yùn)用整體框架的內(nèi)部控制設(shè)計(jì)的方法,以事實(shí)為依據(jù),通過A公司的實(shí)際案例,把公司發(fā)生的各種問題匯總歸類,尋找解決辦法。通過文獻(xiàn)資料分析、案例研究等方法綜合分析了A公司的內(nèi)部控制,通過對(duì)A公司在目標(biāo)實(shí)現(xiàn)過程中的風(fēng)險(xiǎn)辨識(shí)與評(píng)估,查找公司面臨的重大和重要風(fēng)險(xiǎn),從風(fēng)險(xiǎn)管理視角確定企業(yè)內(nèi)部控制的核心流程及關(guān)鍵控制點(diǎn),通過制度文本規(guī)范控制活動(dòng)行為,以考核手段強(qiáng)化內(nèi)控執(zhí)行效果,并通過IT技術(shù)實(shí)現(xiàn)對(duì)內(nèi)控執(zhí)行與評(píng)價(jià)的固化,從而實(shí)現(xiàn)A公司對(duì)內(nèi)控的可控化管理,最后提出了完善和加強(qiáng)企業(yè)內(nèi)部控制的對(duì)策。本論文理論結(jié)合實(shí)際,既紹了內(nèi)部控制的有關(guān)理論,又突出了A公司內(nèi)控體系的運(yùn)作模式和未來規(guī)劃,總體上本論文對(duì)A公司具有一定的指導(dǎo)性,有利于A公司內(nèi)控體系建設(shè),對(duì)公司規(guī)范、穩(wěn)健、高效發(fā)展具有重要意義,是實(shí)現(xiàn)水電夢的必由之路。
[Abstract]:In recent years, with the acceleration of the process of global economic integration and the implementation of the country's "going out" strategy, water conservancy engineering companies have responded positively to the call of the country and, under the condition of ensuring the stability of the domestic market, have rapidly expanded the foreign markets. At present, it is mainly distributed in many countries in Asia, Africa and South America. The business field already covers highway, municipal, railway, airport, viaduct, water conservancy and hydropower projects, developing from the simple low end market to the middle and high end market. However, the international economic situation is changing, the impact of the financial and economic crisis continues to exist, the global economic growth rate is beginning to slow down, and the contracted projects will also face more tests. In the face of the increasingly fierce project contracting market, how to cope with the challenge? It is very important to seize the opportunity and make the project better and better. Today, the internal control of the company is very important when the management system in the developing countries is becoming more and more perfect. Internal control management not only increases the competitive advantage, but also helps the enterprise to achieve its strategic goal. Through internal control management to improve the competitiveness of enterprises, form the strategic value of enterprises, so that enterprises have the advantage of defeating their rivals, and create more value for enterprises. On the basis of expounding the basic theory of internal control, this paper mainly studies the basic situation and the present situation of internal control in A hydraulic engineering company, the risk points and problems existing in the internal control at present. Using the method of internal control design of the whole frame, based on the facts, through the actual cases of company A, the various problems occurred in the company are summarized and classified, and the solutions are found. Through literature analysis, case study and other methods, this paper comprehensively analyzes the internal control of company A, and finds out the major and important risks faced by the company through the identification and evaluation of the risk in the process of realizing the goal of the company. From the perspective of risk management, the core process and key control points of internal control of enterprises are determined, and the behavior of internal control is regulated by system text, and the effect of internal control execution is strengthened by means of examination, and the solidification of execution and evaluation of internal control is realized by means of IT technology. In order to realize the controllable management of internal control in company A, the countermeasures of perfecting and strengthening the internal control of the enterprise are put forward in the end. Combining theory with practice, this paper not only introduces the relevant theories of internal control, but also highlights the operating mode and future planning of A company's internal control system. In general, this paper has certain guidance to A company, which is beneficial to the construction of A company's internal control system. It is of great significance to the standardization, stability and efficient development of the company and is the only way to realize the dream of hydropower.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.91;F406.7

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本文編號(hào)：2040359