【摘要】：隨著國(guó)內(nèi)外各種企業(yè)經(jīng)營(yíng)失敗的案例不斷涌現(xiàn),企業(yè)管理者逐漸意識(shí)到內(nèi)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(yīng)對(duì)實(shí)務(wù)中企業(yè)內(nèi)部控制出現(xiàn)的各種問(wèn)題,國(guó)內(nèi)外理論界相繼出臺(tái)了《企業(yè)風(fēng)險(xiǎn)管理一整體框架》、《企業(yè)內(nèi)部控制基本規(guī)范》及其配套指引等內(nèi)部控制相關(guān)制度規(guī)范。這些制度規(guī)范起初只受到外部審計(jì)關(guān)注,后來(lái)由于企業(yè)為實(shí)現(xiàn)經(jīng)營(yíng)目標(biāo)的自發(fā)需要而促使內(nèi)部控制走向主動(dòng)發(fā)展階段。因此,生物制藥行業(yè)為實(shí)現(xiàn)其持續(xù)健康經(jīng)營(yíng)的戰(zhàn)略目標(biāo)應(yīng)當(dāng)重視內(nèi)部控制體系建設(shè),健全的內(nèi)部控制制度不僅是管理者進(jìn)行內(nèi)部控制體系自我評(píng)價(jià)的基礎(chǔ),也對(duì)企業(yè)內(nèi)部控制體系改善起到規(guī)范的指導(dǎo)作用。AS公司作為一家大型生物制藥公司,為響應(yīng)五部委的號(hào)召在2011年開(kāi)始實(shí)施內(nèi)部控制規(guī)范體系的建設(shè)。本文基于對(duì)國(guó)內(nèi)外內(nèi)部控制相關(guān)理論基礎(chǔ)和問(wèn)卷調(diào)查對(duì)AS公司內(nèi)部控制體系的執(zhí)行效果進(jìn)行評(píng)價(jià),在評(píng)價(jià)過(guò)程中運(yùn)用文獻(xiàn)研究、模糊層次分析和實(shí)地調(diào)研的方法進(jìn)行研究。筆者以?xún)?nèi)部控制五大要素為輔,以業(yè)務(wù)流程內(nèi)部控制體系為核心,梳理了該公司重點(diǎn)業(yè)務(wù)流程。研究?jī)?nèi)容共分為七個(gè)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(duì)國(guó)內(nèi)外內(nèi)部控制相關(guān)理論的研究。第三部分是對(duì)AS公司內(nèi)部控制的現(xiàn)狀分析,運(yùn)用模糊綜合評(píng)價(jià)法和實(shí)地調(diào)查對(duì)內(nèi)部控制體系進(jìn)行綜合評(píng)價(jià)并識(shí)別出五大要素層面和重要業(yè)務(wù)流程層面的問(wèn)題。第四部分是對(duì)內(nèi)部控制薄弱環(huán)節(jié)進(jìn)行原因分析。第五部分是針對(duì)AS制定的內(nèi)部控制優(yōu)化方案,對(duì)以上內(nèi)部控制薄弱環(huán)節(jié)提出結(jié)構(gòu)要素層面和重要業(yè)務(wù)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(jié)論與展望,筆者通過(guò)調(diào)查研究得出的結(jié)論為AS公司內(nèi)部控制體系建設(shè)整體有效,但仍存在內(nèi)部控制薄弱之處。然后對(duì)AS公司內(nèi)部控制體系結(jié)構(gòu)要素層面和重要業(yè)務(wù)流程層面提出針對(duì)性的優(yōu)化方案,希望能為我國(guó)同類(lèi)企業(yè)的內(nèi)部控制建設(shè)提供進(jìn)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(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(lèi)號(hào)】：F406.7;F426.72

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