本文關鍵詞：《企業(yè)內部控制應用指引第5號—企業(yè)文化》實施難點探究　出處：《首都經濟貿易大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 內部控制 第5號應用指引 企業(yè)文化

【摘要】：近年來,越來越多的企業(yè)意識到內部控制在企業(yè)經營發(fā)展中的地位。它能夠使企業(yè)運營和管理機制得到優(yōu)化。在國家經濟體制改革的路上,有關于內部控制的理論研究以及實踐操作經驗發(fā)展得越來越全面。在內部控制中,企業(yè)文化處于一個相當重要的地位。然而它在整個體系發(fā)展的過程中卻鮮少被看重和研究,這樣的狀況對于不利于內部控制體系的優(yōu)化和完善。近些年發(fā)生的一系列企業(yè)內部控制失效案件,表面看是財務、審計等方面的問題,深究會發(fā)現這些案件的發(fā)生與企業(yè)文化缺失存在著千絲萬縷的關系。優(yōu)秀的企業(yè)文化是企業(yè)的一種軟實力,企業(yè)文化是企業(yè)的“隱形制度”,影響著內部控制的有效性以及企業(yè)長遠發(fā)展目標的實現。內部環(huán)境是內部控制的基礎,企業(yè)文化是內部環(huán)境的根本。若企業(yè)文化存在問題,即便企業(yè)內部控制制度設計的再健全,也會因為企業(yè)文化建設不足、基礎不牢導致企業(yè)的控制目標難以實現,給企業(yè)帶來損失。優(yōu)秀的企業(yè)文化往往能夠引領和支撐企業(yè)基業(yè)長青,缺乏優(yōu)秀企業(yè)文化的企業(yè)終將在市場競爭中湮滅。我國五部委發(fā)布了《企業(yè)內部控制應用指引第5號——企業(yè)文化》(以下簡稱“第5號應用指引”)用于指導企業(yè)的企業(yè)文化建設,但是由于內外部因素的影響,其實施并不順利。因此,本文選定該指引的實施難點進行研究,期望本文的研究成果能夠推動第5號應用指引的有效實施,幫助企業(yè)建設優(yōu)秀的企業(yè)文化。通過建設優(yōu)秀的企業(yè)文化,控制企業(yè)經營運作中的風險,實現企業(yè)的控制目標及長遠發(fā)展目標。本文首先回顧了國內外企業(yè)文化與內部控制研究狀況,對企業(yè)文化和內部控制的相關知識進行了論述,其次分析并明確了企業(yè)文化應用指引實施的難點,隨后分析了造成第5號應用指引實施難點的內外部成因,重點分析了傳統(tǒng)文化、組織架構、人力資源政策等方面的原因。然后根據分析的第5號應用指引實施難點的內外部成因,提出有效實施第5號應用指引的建議。最后,結合華為企業(yè)文化的案例,印證前面的理論分析,從華為的企業(yè)文化案例中得出啟示,希望能給其他企業(yè)一些借鑒,克服第5號應用指引實施的難點,加強企業(yè)文化建設,從而優(yōu)化內部環(huán)境,提高內部控制的有效性,實現企業(yè)目標。
[Abstract]:In recent years, more and more enterprises realize the internal control in the enterprise development status. It can make the enterprise operation and management mechanism has been optimized. On the road of national economic system reform, on the internal control theory research and practice experience of the development of more and more comprehensive. In the internal control, enterprise culture is a a very important position. However, it is in the process of the system development is rarely valued and studied, this situation is not conducive to the optimization and improvement of the internal control system. In recent years, the occurrence of a series of internal control failure cases, the surface is the financial, audit and other aspects of the problem, we will find that these cases occur with the lack of enterprise culture are inextricably relationship. Excellent corporate culture is a kind of soft power of the enterprise, the enterprise culture is the "invisible system". To achieve a sound internal control effectiveness and long-term development of enterprise target. The internal environment is the basis of internal control, the enterprise culture is the root of the internal environment. If the existing problems of corporate culture, even the design of internal control system to improve, also because of lack of corporate culture construction, solid foundation to control the target enterprise it is difficult to achieve, bring losses to the enterprise. Excellent corporate culture can often lead and support enterprises, the lack of good corporate culture will be in the market competition. China's annihilation five ministries issued "enterprise internal control guidelines No. fifth: corporate culture > (hereinafter referred to as the" fifth guidelines ") for the construction of enterprise culture to guide enterprises, but because of the internal and external factors, the implementation is not smooth. Therefore, this paper selected the implementation difficulties of the guidelines. The effective implementation of the achievement of this research can promote the application of the fifth guidelines, to help enterprises to construct excellent enterprise culture. Through the construction of excellent enterprise culture, risk control of the business operation, to achieve control objectives and long-term development goal of the enterprise. This paper first reviews the domestic and foreign enterprise culture and internal control research status, related knowledge corporate culture and internal control are discussed, then analysis and clear guidelines on the implementation of the difficulties of application of corporate culture, then analyzes the cause of internal and external causes of No. fifth application guidelines for implementation difficulties, focus on the analysis of the traditional culture, organizational structure, human resource policies. Then the implementation of the internal and external causes of the difficulties according to analysis of the fifth application guidelines, put forward the effective implementation of the No. fifth application guidelines are proposed. Finally, combined with the case of HUAWEI's corporate culture, the theory of proof Analysis, draw inspiration from HUAWEI's corporate culture case, hope to give some lessons to other enterprises, overcome difficulties in implementing the fifth application guidelines, and strengthen corporate culture construction, so as to optimize the internal environment, improve the effectiveness of internal control, and achieve business goals.

【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F626.115

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