S建筑公司內(nèi)部控制體系的構(gòu)建
發(fā)布時間：2018-11-24 15:00
【摘要】：“軍中無法,等于自敗,企業(yè)無規(guī),等于自亂”,這句話很明顯的告訴我們規(guī)章制度對企業(yè)管理的重要性。內(nèi)部控制是企業(yè)經(jīng)營活動順利進(jìn)行的基礎(chǔ),內(nèi)部控制作為新時代被廣泛引起注意的管理制度,已經(jīng)受到許多企業(yè)的重視。健全有效的內(nèi)部控制被視為是現(xiàn)代企業(yè)加強經(jīng)濟管理、提高經(jīng)濟效益、保障財務(wù)信息真實可靠、保護(hù)資產(chǎn)安全完整、實現(xiàn)企業(yè)戰(zhàn)略目標(biāo)的有效手段。 建筑行業(yè)作為國民經(jīng)濟的主要組成部分,對經(jīng)濟的發(fā)展起到一定的促進(jìn)作用。2014年3月16日,中共中央、國務(wù)院正式公布《國家新型城鎮(zhèn)化規(guī)劃(2014-2020年)》,這一規(guī)劃使建筑施工企業(yè)全面受益的同時也帶來行業(yè)競爭的不斷增大,如何讓企業(yè)在競爭中健康的生存發(fā)展成為建筑施工企業(yè)現(xiàn)階段要考慮的問題。我國建筑行業(yè)發(fā)展迅速體、市場投資金額巨大,健全有效的管理體系對企業(yè)的生存發(fā)展起到監(jiān)督和促進(jìn)作用,所以建筑施工企業(yè)需要建立適合自身發(fā)展的管理體系。內(nèi)部控制體系是企業(yè)管理發(fā)展到一定階段的產(chǎn)物,對于企業(yè)的經(jīng)營和監(jiān)督有著重要的作用。近幾年來我國建筑施工企業(yè)的內(nèi)部控制體系自建筑行業(yè)發(fā)展的過程中被普遍的使用,但是在發(fā)展中也顯現(xiàn)出了很多的問題。所以,構(gòu)建一套適合建筑施工企業(yè)的內(nèi)部控制體系對于我國建筑行業(yè)的發(fā)展具有十分重要的推進(jìn)意義。 本文作者通過兩年的MPAcc課程的學(xué)習(xí),秉著理論結(jié)合實際,為公司解決實際問題為出發(fā)點來進(jìn)行論文的寫作。選取的S建筑公司是當(dāng)?shù)乇容^大的企業(yè),但是近幾年出現(xiàn)了很多經(jīng)營管理上的問題,比如產(chǎn)值利潤率低、勞動生產(chǎn)率低、員工大量流失等。通過對S建筑公司的現(xiàn)狀及出現(xiàn)的問題進(jìn)行分析,發(fā)現(xiàn)導(dǎo)致問題的原因是缺乏積極有效的管理體系。本論文共分為六個章節(jié)。第一、二章主要對內(nèi)部控制的理論進(jìn)行論述,從國內(nèi)外進(jìn)行文獻(xiàn)綜述的分析；第三章寫S建筑公司簡介、行業(yè)特點及現(xiàn)階段公司內(nèi)部控制存在的主要問題；第四章從S建筑公司構(gòu)建內(nèi)部控制體系的必要性入手,根據(jù)內(nèi)部控制體系構(gòu)建的原則及公司的實際業(yè)務(wù),進(jìn)行了內(nèi)部控制體系的具體構(gòu)建；第五章對構(gòu)建后的內(nèi)部控制體系進(jìn)行實施,包括實施前的準(zhǔn)備工作以及實施后的預(yù)期效果；第六章結(jié)束語,總結(jié)論文寫作的內(nèi)容,分析論文存在的不足。本論文研究的目的是通過把內(nèi)部控制體系具體到S建筑公司管理中,期望通過對公司的應(yīng)用達(dá)到減少企業(yè)經(jīng)營風(fēng)險、完善公司治理并使企業(yè)地位在競爭中不斷提升,也希望通過對S建筑公司內(nèi)部控制體系的構(gòu)建能夠引起其它建筑企業(yè)的重視,逐步推進(jìn)內(nèi)部控制的構(gòu)建。
[Abstract]:"inability in the military is equivalent to self-defeating, enterprise is random, equal to chaos," this sentence clearly tells us the importance of rules and regulations to the management of enterprises. Internal control is the basis for the smooth development of business activities. As a management system that has been widely paid attention to in the new era, internal control has been attached great importance to by many enterprises. Sound and effective internal control is regarded as an effective means for modern enterprises to strengthen economic management, improve economic benefits, ensure the authenticity and reliability of financial information, protect the safety and integrity of assets, and realize the strategic objectives of enterprises. As a major component of the national economy, the construction industry plays a certain role in promoting economic development. On March 16, 2014, the CPC Central Committee and the State Council officially announced the National New urbanization Plan (2014-2020). This plan not only benefits the construction enterprises but also increases the competition of the industry. How to make the enterprises survive and develop healthily in the competition becomes a problem that should be considered by the construction enterprises at the present stage. The construction industry of our country develops rapidly, the market investment is huge, the perfect and effective management system plays a supervising and promoting role to the survival and development of the enterprise, so the construction enterprise needs to establish the management system suitable for its own development. Internal control system is the product of the development of enterprise management, which plays an important role in the management and supervision of enterprises. In recent years, the internal control system of construction enterprises in China has been widely used since the development of the construction industry, but in the process of development, a lot of problems have emerged. Therefore, it is of great significance to construct a set of internal control system for the development of construction industry in China. Through the study of MPAcc course for two years, the author combines theory with practice and writes the thesis from the point of view of solving practical problems. The selected S construction company is a large local enterprise, but in recent years there have been many problems in management, such as low profit rate of output value, low labor productivity, large staff loss and so on. Through the analysis of the present situation and problems of S Construction Company, it is found that the reason is the lack of active and effective management system. This thesis is divided into six chapters. The first and second chapters mainly discuss the theory of internal control, and analyze the literature review at home and abroad, the third chapter is about the introduction of S construction company, the characteristics of the industry and the main problems existing in the internal control of the company at present. The fourth chapter starts with the necessity of constructing the internal control system of S construction company, according to the principles of the construction of the internal control system and the actual business of the company, carries on the concrete construction of the internal control system; The fifth chapter carries on the implementation to the internal control system after the construction, including the preparation work before the implementation and the anticipated effect after the implementation; the sixth chapter concludes the content of the thesis, analyzes the deficiency of the paper. The purpose of this paper is to apply the internal control system to the management of S construction company, to reduce the risk of enterprise management, to perfect corporate governance and to improve the status of the enterprise in the competition. It is also hoped that the construction of internal control system of S construction company can arouse the attention of other construction enterprises and promote the construction of internal control step by step.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.92;F406.7
本文編號：2354164
[Abstract]:"inability in the military is equivalent to self-defeating, enterprise is random, equal to chaos," this sentence clearly tells us the importance of rules and regulations to the management of enterprises. Internal control is the basis for the smooth development of business activities. As a management system that has been widely paid attention to in the new era, internal control has been attached great importance to by many enterprises. Sound and effective internal control is regarded as an effective means for modern enterprises to strengthen economic management, improve economic benefits, ensure the authenticity and reliability of financial information, protect the safety and integrity of assets, and realize the strategic objectives of enterprises. As a major component of the national economy, the construction industry plays a certain role in promoting economic development. On March 16, 2014, the CPC Central Committee and the State Council officially announced the National New urbanization Plan (2014-2020). This plan not only benefits the construction enterprises but also increases the competition of the industry. How to make the enterprises survive and develop healthily in the competition becomes a problem that should be considered by the construction enterprises at the present stage. The construction industry of our country develops rapidly, the market investment is huge, the perfect and effective management system plays a supervising and promoting role to the survival and development of the enterprise, so the construction enterprise needs to establish the management system suitable for its own development. Internal control system is the product of the development of enterprise management, which plays an important role in the management and supervision of enterprises. In recent years, the internal control system of construction enterprises in China has been widely used since the development of the construction industry, but in the process of development, a lot of problems have emerged. Therefore, it is of great significance to construct a set of internal control system for the development of construction industry in China. Through the study of MPAcc course for two years, the author combines theory with practice and writes the thesis from the point of view of solving practical problems. The selected S construction company is a large local enterprise, but in recent years there have been many problems in management, such as low profit rate of output value, low labor productivity, large staff loss and so on. Through the analysis of the present situation and problems of S Construction Company, it is found that the reason is the lack of active and effective management system. This thesis is divided into six chapters. The first and second chapters mainly discuss the theory of internal control, and analyze the literature review at home and abroad, the third chapter is about the introduction of S construction company, the characteristics of the industry and the main problems existing in the internal control of the company at present. The fourth chapter starts with the necessity of constructing the internal control system of S construction company, according to the principles of the construction of the internal control system and the actual business of the company, carries on the concrete construction of the internal control system; The fifth chapter carries on the implementation to the internal control system after the construction, including the preparation work before the implementation and the anticipated effect after the implementation; the sixth chapter concludes the content of the thesis, analyzes the deficiency of the paper. The purpose of this paper is to apply the internal control system to the management of S construction company, to reduce the risk of enterprise management, to perfect corporate governance and to improve the status of the enterprise in the competition. It is also hoped that the construction of internal control system of S construction company can arouse the attention of other construction enterprises and promote the construction of internal control step by step.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.92;F406.7
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