AS公司內部控制優(yōu)化研究
發(fā)布時間：2019-05-07 20:53
【摘要】：隨著國內外各種企業(yè)經(jīng)營失敗的案例不斷涌現(xiàn),企業(yè)管理者逐漸意識到內部控制是影響企業(yè)健康持續(xù)發(fā)展的重要因素。為了應對實務中企業(yè)內部控制出現(xiàn)的各種問題,國內外理論界相繼出臺了《企業(yè)風險管理一整體框架》、《企業(yè)內部控制基本規(guī)范》及其配套指引等內部控制相關制度規(guī)范。這些制度規(guī)范起初只受到外部審計關注,后來由于企業(yè)為實現(xiàn)經(jīng)營目標的自發(fā)需要而促使內部控制走向主動發(fā)展階段。因此,生物制藥行業(yè)為實現(xiàn)其持續(xù)健康經(jīng)營的戰(zhàn)略目標應當重視內部控制體系建設,健全的內部控制制度不僅是管理者進行內部控制體系自我評價的基礎,也對企業(yè)內部控制體系改善起到規(guī)范的指導作用。AS公司作為一家大型生物制藥公司,為響應五部委的號召在2011年開始實施內部控制規(guī)范體系的建設。本文基于對國內外內部控制相關理論基礎和問卷調查對AS公司內部控制體系的執(zhí)行效果進行評價,在評價過程中運用文獻研究、模糊層次分析和實地調研的方法進行研究。筆者以內部控制五大要素為輔,以業(yè)務流程內部控制體系為核心,梳理了該公司重點業(yè)務流程。研究內容共分為七個部分,第一部分是緒論,主要介紹了文章的選題背景和意義。第二部是對國內外內部控制相關理論的研究。第三部分是對AS公司內部控制的現(xiàn)狀分析,運用模糊綜合評價法和實地調查對內部控制體系進行綜合評價并識別出五大要素層面和重要業(yè)務流程層面的問題。第四部分是對內部控制薄弱環(huán)節(jié)進行原因分析。第五部分是針對AS制定的內部控制優(yōu)化方案,對以上內部控制薄弱環(huán)節(jié)提出結構要素層面和重要業(yè)務流程層面的優(yōu)化建議。第六部分提出了優(yōu)化方案的保障措施。第七部分是結論與展望,筆者通過調查研究得出的結論為AS公司內部控制體系建設整體有效,但仍存在內部控制薄弱之處。然后對AS公司內部控制體系結構要素層面和重要業(yè)務流程層面提出針對性的優(yōu)化方案,希望能為我國同類企業(yè)的內部控制建設提供進一步的借鑒和思考。
[Abstract]:With the continuous emergence of various cases of business failure at home and abroad, managers gradually realize that internal control is an important factor affecting the healthy and sustainable development of enterprises. In order to deal with various problems of enterprise internal control in practice, the domestic and foreign theorists have successively issued the internal control related system norms, such as "Enterprise risk Management-overall Framework", "Enterprise Internal Control basic Standard" and its supporting guidelines. These institutional norms were paid attention to by the external audit at first, but then the internal control was promoted to the active development stage because of the spontaneous need of the enterprises to achieve the business objectives. Therefore, the biopharmaceutical industry should pay attention to the construction of internal control system in order to realize the strategic goal of its sustainable and healthy operation, and a sound internal control system is not only the basis of self-evaluation of internal control system for managers, As, as a large biopharmaceutical company, began to implement the internal control system in 2011 in response to the call of the five ministries. Based on the theoretical basis of internal control at home and abroad and questionnaire investigation, this paper evaluates the executive effect of internal control system of AS Company, and uses the methods of literature research, fuzzy analytic hierarchy process and on-the-spot investigation in the process of evaluation. The author combs the key business process of the company with the internal control system as the core and the internal control system of the business process as the core. The research content is divided into seven parts, the first part is the introduction, mainly introduces the background and significance of the article. The second part is the research of internal control theory at home and abroad. The third part is the analysis of the current situation of internal control in AS Company. The fuzzy comprehensive evaluation method and field investigation are used to evaluate the internal control system and identify the problems of five elements and important business processes. The fourth part is to analyze the reasons for the weakness of internal control. In the fifth part, according to the optimization scheme of internal control made by AS, the optimization suggestions of structural elements and important business processes are put forward for the weak links of internal control above. In the sixth part, the safeguard measures of the optimization scheme are put forward. The seventh part is the conclusion and prospect. The author draws the conclusion that the construction of AS company's internal control system is effective, but there are still some weaknesses in internal control. Then the paper puts forward a targeted optimization scheme on the elements of internal control architecture and the important business process level of AS Company in the hope of providing further reference and thinking for the construction of internal control of similar enterprises in our country.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.72
本文編號：2471376
[Abstract]:With the continuous emergence of various cases of business failure at home and abroad, managers gradually realize that internal control is an important factor affecting the healthy and sustainable development of enterprises. In order to deal with various problems of enterprise internal control in practice, the domestic and foreign theorists have successively issued the internal control related system norms, such as "Enterprise risk Management-overall Framework", "Enterprise Internal Control basic Standard" and its supporting guidelines. These institutional norms were paid attention to by the external audit at first, but then the internal control was promoted to the active development stage because of the spontaneous need of the enterprises to achieve the business objectives. Therefore, the biopharmaceutical industry should pay attention to the construction of internal control system in order to realize the strategic goal of its sustainable and healthy operation, and a sound internal control system is not only the basis of self-evaluation of internal control system for managers, As, as a large biopharmaceutical company, began to implement the internal control system in 2011 in response to the call of the five ministries. Based on the theoretical basis of internal control at home and abroad and questionnaire investigation, this paper evaluates the executive effect of internal control system of AS Company, and uses the methods of literature research, fuzzy analytic hierarchy process and on-the-spot investigation in the process of evaluation. The author combs the key business process of the company with the internal control system as the core and the internal control system of the business process as the core. The research content is divided into seven parts, the first part is the introduction, mainly introduces the background and significance of the article. The second part is the research of internal control theory at home and abroad. The third part is the analysis of the current situation of internal control in AS Company. The fuzzy comprehensive evaluation method and field investigation are used to evaluate the internal control system and identify the problems of five elements and important business processes. The fourth part is to analyze the reasons for the weakness of internal control. In the fifth part, according to the optimization scheme of internal control made by AS, the optimization suggestions of structural elements and important business processes are put forward for the weak links of internal control above. In the sixth part, the safeguard measures of the optimization scheme are put forward. The seventh part is the conclusion and prospect. The author draws the conclusion that the construction of AS company's internal control system is effective, but there are still some weaknesses in internal control. Then the paper puts forward a targeted optimization scheme on the elements of internal control architecture and the important business process level of AS Company in the hope of providing further reference and thinking for the construction of internal control of similar enterprises in our country.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.72
【參考文獻】
相關期刊論文 前10條
1 林立明;;淺析中國生物制藥行業(yè)現(xiàn)狀及發(fā)展[J];科技資訊;2016年23期
2 閆安;;淺析企業(yè)固定資產管理的內部控制[J];中國商論;2016年01期
3 秦嶺;;企業(yè)內部控制體系執(zhí)行的保障措施[J];中外企業(yè)家;2015年18期
4 鄭躍;;醫(yī)藥生產企業(yè)加強內部控制建設研究[J];經(jīng)濟研究導刊;2014年24期
5 王維寧;;內部控制、業(yè)績考核與激勵機制——現(xiàn)代企業(yè)管理體系的基石[J];經(jīng)濟師;2013年10期
6 吳秋生;郝詩萱;;論領導者權力對內部控制有效性的影響[J];審計與經(jīng)濟研究;2013年05期
7 李維安;戴文濤;;公司治理、內部控制、風險管理的關系框架——基于戰(zhàn)略管理視角[J];審計與經(jīng)濟研究;2013年04期
8 李心合;;內部控制研究的困惑與思考[J];會計研究;2013年06期
9 劉啟亮;羅樂;張雅曼;陳漢文;;高管集權、內部控制與會計信息質量[J];南開管理評論;2013年01期
10 曹中;;基于企業(yè)流程管理的內部控制體系研究[J];會計之友;2012年09期
相關碩士學位論文 前3條
1 孫艷;A企業(yè)內部控制優(yōu)化研究[D];廣西師范大學;2016年
2 王宏元;A公司內部控制體系的重構[D];中國海洋大學;2013年
3 王克研;企業(yè)內部控制風險評估體系研究[D];沈陽工業(yè)大學;2005年
，本文編號：2471376
本文鏈接：http://sikaile.net/guanlilunwen/caiwuguanlilunwen/2471376.html
最近更新
教材專著
