發(fā)布時(shí)間：2018-07-25 16:46

【摘要】：自國(guó)家五部委聯(lián)合發(fā)布《內(nèi)部控制基本規(guī)范》 及相關(guān)指導(dǎo)意見后,山西省國(guó)資委員會(huì)也開始加強(qiáng)對(duì)省內(nèi)大型國(guó)有企業(yè)進(jìn)行必要的風(fēng)險(xiǎn)控制及具體實(shí)施措施,這就要求企業(yè)完善內(nèi)部控制體系,并保護(hù)他們免遭侵害,由此達(dá)到提高國(guó)有資產(chǎn)的經(jīng)濟(jì)效益和保護(hù)國(guó)有資產(chǎn)安全的目的。三維公司作為大型國(guó)有化工企業(yè),雖然其在2011年已建立相關(guān)內(nèi)部控制制度,但由于外來因素和內(nèi)部潛在風(fēng)險(xiǎn)的影響,仍然存在許多缺陷與不足,有待進(jìn)一步加強(qiáng)和完善。文章首先介紹了內(nèi)部控制體系研究的背景、意義、目標(biāo)和方法,同時(shí)以山西三維公司為研究對(duì)象,通過調(diào)查問卷和深度訪談的方法對(duì)三維公司內(nèi)部控制體系及其五個(gè)要素進(jìn)行實(shí)地調(diào)查及研究分析,在現(xiàn)有較為完善的制度上總結(jié)梳理三維公司的內(nèi)部控制問題,得出:三維公司內(nèi)部控制環(huán)境不理想、風(fēng)險(xiǎn)防范機(jī)制不健全、缺乏有效的資產(chǎn)管理控制、采購(gòu)環(huán)節(jié)控制薄弱、信息化程度低及缺乏完善的內(nèi)部監(jiān)督控制體系等。最后,針對(duì)上述問題,通過完善內(nèi)部控制環(huán)境、健全風(fēng)險(xiǎn)評(píng)估體系、建立良好的控制活動(dòng)、規(guī)范信息與溝通系統(tǒng)及加強(qiáng)監(jiān)督控制體系等方法對(duì)三維公司現(xiàn)有的內(nèi)部控制體系進(jìn)行優(yōu)化,并結(jié)合目前的千克,提出了三維公司優(yōu)化設(shè)計(jì)的具體實(shí)施方案和保障措施。通過以上研究分析,可保證山西三維公司內(nèi)部控制體系的有效進(jìn)行,為公司的高效發(fā)展奠定基礎(chǔ),同時(shí)也為我國(guó)企業(yè),尤其是化工企業(yè)內(nèi)控措施的完善提供借鑒。
[Abstract]:Since the five ministries and commissions jointly issued the basic norms for Internal Control and related guidance, the Shanxi Provincial State assets Committee has also begun to strengthen the necessary risk control and specific implementation measures for large state-owned enterprises in the province. This requires enterprises to improve the internal control system and protect them from encroachment, so as to improve the economic benefits of state-owned assets and protect the safety of state-owned assets. As a large state-owned chemical enterprise, Three-dimensional Company has established relevant internal control system in 2011, but due to the influence of external factors and internal potential risks, there are still many defects and deficiencies, which need to be further strengthened and improved. This paper first introduces the background, significance, objectives and methods of the research on the internal control system, and takes Shanxi Three-dimensional Company as the research object. Through the methods of questionnaire and in-depth interview, the paper makes a field investigation and analysis of the internal control system and its five elements of the three-dimensional company, and summarizes and combs the internal control problems of the three-dimensional company on the existing perfect system. It is concluded that the internal control environment of 3D company is not ideal, the risk prevention mechanism is not perfect, the effective asset management control is lacking, the control of purchasing link is weak, the degree of information is low and the internal supervision and control system is not perfect and so on. Finally, aiming at the above problems, through perfecting the internal control environment, perfecting the risk assessment system, establishing good control activities, Standardization of information and communication system and strengthening of supervision and control system are used to optimize the existing internal control system of 3D company. Combined with the current kilogram, the concrete implementation scheme and safeguard measures of 3D company's optimization design are put forward. Through the above research and analysis, it can ensure the effective implementation of the internal control system of Shanxi Three-dimensional Company, lay the foundation for the company's efficient development, and also provide a reference for the improvement of the internal control measures of our country's enterprises, especially the chemical enterprises.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 周毅;;對(duì)做好企業(yè)經(jīng)濟(jì)內(nèi)部會(huì)計(jì)控制的分析[J];企業(yè)研究;2013年22期

2 齊晶;;如何做好內(nèi)部會(huì)計(jì)控制[J];商場(chǎng)現(xiàn)代化;2013年10期

3 李憲華;;加強(qiáng)工業(yè)企業(yè)內(nèi)部會(huì)計(jì)控制對(duì)策分析[J];科技致富向?qū)?2012年26期

4 李連華;;國(guó)有企業(yè)內(nèi)部控制效率分析與政策建議[J];財(cái)會(huì)月刊;2012年21期

5 秦虹;;關(guān)于現(xiàn)代企業(yè)內(nèi)部會(huì)計(jì)控制的思考[J];當(dāng)代經(jīng)濟(jì);2012年12期

6 潘潔;;完善企業(yè)內(nèi)部會(huì)計(jì)控制制度的思考[J];現(xiàn)代經(jīng)濟(jì)信息;2012年04期

7 鄭石橋;;行政單位內(nèi)部控制結(jié)構(gòu)與效果研究[J];財(cái)會(huì)學(xué)習(xí);2011年09期

8 張先治;戴文濤;;中國(guó)企業(yè)內(nèi)部控制評(píng)價(jià)系統(tǒng)研究[J];審計(jì)研究;2011年01期

9 王浩麗;;關(guān)于財(cái)務(wù)會(huì)計(jì)環(huán)境下的企業(yè)內(nèi)部控制的討論[J];經(jīng)營(yíng)管理者;2011年02期

10 汪壽成;劉明輝;;內(nèi)部控制鑒證變革:從審核到審計(jì)的革命[J];財(cái)務(wù)與會(huì)計(jì);2011年01期

相關(guān)碩士學(xué)位論文 前1條

1 李阿勇;我國(guó)中小企業(yè)內(nèi)部控制的研究[D];華北電力大學(xué)（北京）;2008年

，

本文編號(hào)：2144432