發(fā)布時(shí)間：2018-05-11 19:31

  本文選題：新三板 + 內(nèi)部控制��； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的不斷發(fā)展,越來(lái)越多的企業(yè)選擇上市,以達(dá)到融資目的。然而對(duì)于一些中小企業(yè)來(lái)說(shuō),現(xiàn)有的中小板、創(chuàng)業(yè)板等融資手段,由于門(mén)檻高、覆蓋而小等因素,難已滿(mǎn)足其日益增長(zhǎng)的融資需求。融資難仍然是制約我國(guó)中小型企業(yè)發(fā)展的重要問(wèn)題。對(duì)于那些不具備在主板、中小板、創(chuàng)業(yè)板上市條件的企業(yè)來(lái)說(shuō),選擇在新三板掛牌,同樣能起到融資及資本運(yùn)作的作用。新三板市場(chǎng)專(zhuān)為具有發(fā)展?jié)摿Φ?處于初創(chuàng)期和擴(kuò)張期的創(chuàng)新型、創(chuàng)業(yè)型以及成長(zhǎng)型中小企業(yè)提供融資服務(wù),對(duì)于風(fēng)險(xiǎn)大、規(guī)模小、融資難的高成長(zhǎng)中小企業(yè)有重要意義。然而對(duì)于這些想要通過(guò)上市進(jìn)入資本市場(chǎng)的中小型企業(yè)來(lái)說(shuō),其自身內(nèi)控的缺陷是制約其上市的重要原因。本文以北京DY科技公司為例本文試圖通過(guò)對(duì)DY企業(yè)的新三板申報(bào)審計(jì),對(duì)同樣想要申報(bào)新三板掛牌的企業(yè)的內(nèi)控缺陷進(jìn)行分析,以促進(jìn)中小型企業(yè)內(nèi)部控制的更好發(fā)展。企業(yè)在新三板掛牌前應(yīng)十分重視是否建立了健全的內(nèi)部控制制度并切實(shí)執(zhí)行。內(nèi)部控制的基本目標(biāo)是建立企業(yè)內(nèi)部控制制度體系就是在企業(yè)內(nèi)部建立一套自我約束、自我調(diào)節(jié)的控制系統(tǒng),可以確保單位經(jīng)營(yíng)活動(dòng)的效率性和效果性、資產(chǎn)的安全性、經(jīng)營(yíng)信息和財(cái)務(wù)報(bào)告的可靠性。有助于管理層實(shí)現(xiàn)其經(jīng)營(yíng)方針和目標(biāo)。保護(hù)單位各項(xiàng)資產(chǎn)的安全和完整。保證業(yè)務(wù)經(jīng)營(yíng)信息和財(cái)務(wù)會(huì)計(jì)資料的真實(shí)性、完整性,從而達(dá)到控制風(fēng)險(xiǎn)的目的。從理論與實(shí)踐上研究探討中小企業(yè)如何建立健全內(nèi)部控制體系,尤其是如何保證財(cái)務(wù)信息數(shù)據(jù)的真實(shí)可靠,可有效提升中小企業(yè)自身的管理效率與運(yùn)營(yíng)績(jī)效,控制經(jīng)營(yíng)風(fēng)險(xiǎn)。企業(yè)在新三板掛牌前應(yīng)建立健全企業(yè)的內(nèi)部控制制度,在某種程度上說(shuō),這也是新三板掛牌的前提條件之一。
[Abstract]:With the development of Chinese economy, more and more enterprises choose to go public in order to achieve the purpose of financing. However, for some small and medium-sized enterprises, the existing small and medium-sized boards, gem and other financing means, due to the high threshold, coverage and small factors, it is difficult to meet their growing financing needs. The difficulty of financing is still an important problem restricting the development of small and medium-sized enterprises in our country. For those enterprises that do not have the conditions of listing on the main board, the small and medium-sized board, and the gem, the listing on the new third board can also play the role of financing and capital operation. The new third board market is specially designed to provide financing services for the innovative, entrepreneurial and growing SMEs with potential development potential and in the initial and expanding period, which is of great significance to the high growth SMEs with high risk, small scale and difficulty in financing. However, for these small and medium-sized enterprises that want to enter the capital market through listing, their own internal control defects are the important reasons for restricting their listing. Taking Beijing DY Science and Technology Company as an example, this paper attempts to analyze the internal control defects of the enterprises that also want to declare the new three boards through the audit of the new three boards of DY enterprises, in order to promote the better development of the internal control of small and medium-sized enterprises. Enterprises should attach great importance to the establishment of a sound internal control system and effective implementation before listing the new third board. The basic goal of internal control is to establish an enterprise internal control system, which is to establish a set of self-restraint and self-regulation control system within the enterprise, which can ensure the efficiency and effectiveness of the unit's business activities, the security of the assets. Operational information and financial reporting reliability. Help management to achieve their business policies and objectives. To protect the security and integrity of all assets of the unit. To ensure the authenticity and integrity of business information and financial and accounting information, thereby achieving the purpose of risk control. How to establish and perfect the internal control system, especially how to guarantee the true and reliable financial information data, can effectively improve the management efficiency and operation performance of SMEs and control the management risk. Enterprises should establish and perfect the internal control system before the new three boards are listed. To some extent, this is also one of the preconditions of the new three boards listing.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F275

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