本文關(guān)鍵詞：《企業(yè)內(nèi)部控制應(yīng)用指引第5號(hào)—企業(yè)文化》實(shí)施難點(diǎn)探究　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 內(nèi)部控制 第5號(hào)應(yīng)用指引 企業(yè)文化

【摘要】：近年來(lái),越來(lái)越多的企業(yè)意識(shí)到內(nèi)部控制在企業(yè)經(jīng)營(yíng)發(fā)展中的地位。它能夠使企業(yè)運(yùn)營(yíng)和管理機(jī)制得到優(yōu)化。在國(guó)家經(jīng)濟(jì)體制改革的路上,有關(guān)于內(nèi)部控制的理論研究以及實(shí)踐操作經(jīng)驗(yàn)發(fā)展得越來(lái)越全面。在內(nèi)部控制中,企業(yè)文化處于一個(gè)相當(dāng)重要的地位。然而它在整個(gè)體系發(fā)展的過(guò)程中卻鮮少被看重和研究,這樣的狀況對(duì)于不利于內(nèi)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(nèi)部控制失效案件,表面看是財(cái)務(wù)、審計(jì)等方面的問(wèn)題,深究會(huì)發(fā)現(xiàn)這些案件的發(fā)生與企業(yè)文化缺失存在著千絲萬(wàn)縷的關(guān)系。優(yōu)秀的企業(yè)文化是企業(yè)的一種軟實(shí)力,企業(yè)文化是企業(yè)的“隱形制度”,影響著內(nèi)部控制的有效性以及企業(yè)長(zhǎng)遠(yuǎn)發(fā)展目標(biāo)的實(shí)現(xiàn)。內(nèi)部環(huán)境是內(nèi)部控制的基礎(chǔ),企業(yè)文化是內(nèi)部環(huán)境的根本。若企業(yè)文化存在問(wèn)題,即便企業(yè)內(nèi)部控制制度設(shè)計(jì)的再健全,也會(huì)因?yàn)槠髽I(yè)文化建設(shè)不足、基礎(chǔ)不牢導(dǎo)致企業(yè)的控制目標(biāo)難以實(shí)現(xiàn),給企業(yè)帶來(lái)?yè)p失。優(yōu)秀的企業(yè)文化往往能夠引領(lǐng)和支撐企業(yè)基業(yè)長(zhǎng)青,缺乏優(yōu)秀企業(yè)文化的企業(yè)終將在市場(chǎng)競(jìng)爭(zhēng)中湮滅。我國(guó)五部委發(fā)布了《企業(yè)內(nèi)部控制應(yīng)用指引第5號(hào)——企業(yè)文化》(以下簡(jiǎn)稱(chēng)“第5號(hào)應(yīng)用指引”)用于指導(dǎo)企業(yè)的企業(yè)文化建設(shè),但是由于內(nèi)外部因素的影響,其實(shí)施并不順利。因此,本文選定該指引的實(shí)施難點(diǎn)進(jìn)行研究,期望本文的研究成果能夠推動(dòng)第5號(hào)應(yīng)用指引的有效實(shí)施,幫助企業(yè)建設(shè)優(yōu)秀的企業(yè)文化。通過(guò)建設(shè)優(yōu)秀的企業(yè)文化,控制企業(yè)經(jīng)營(yíng)運(yùn)作中的風(fēng)險(xiǎn),實(shí)現(xiàn)企業(yè)的控制目標(biāo)及長(zhǎng)遠(yuǎn)發(fā)展目標(biāo)。本文首先回顧了國(guó)內(nèi)外企業(yè)文化與內(nèi)部控制研究狀況,對(duì)企業(yè)文化和內(nèi)部控制的相關(guān)知識(shí)進(jìn)行了論述,其次分析并明確了企業(yè)文化應(yīng)用指引實(shí)施的難點(diǎn),隨后分析了造成第5號(hào)應(yīng)用指引實(shí)施難點(diǎn)的內(nèi)外部成因,重點(diǎn)分析了傳統(tǒng)文化、組織架構(gòu)、人力資源政策等方面的原因。然后根據(jù)分析的第5號(hào)應(yīng)用指引實(shí)施難點(diǎn)的內(nèi)外部成因,提出有效實(shí)施第5號(hào)應(yīng)用指引的建議。最后,結(jié)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(hào)應(yīng)用指引實(shí)施的難點(diǎn),加強(qiáng)企業(yè)文化建設(shè),從而優(yōu)化內(nèi)部環(huán)境,提高內(nèi)部控制的有效性,實(shí)現(xiàn)企業(yè)目標(biāo)。
[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(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F626.115

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 付競(jìng)楠;;企業(yè)內(nèi)部控制與企業(yè)文化[J];中國(guó)商論;2017年04期

2 郝文;;華為為什么能成功[J];企業(yè)文化;2017年03期

3 丁惠玲;;公司內(nèi)部控制的現(xiàn)狀及改進(jìn)對(duì)策[J];財(cái)會(huì)學(xué)習(xí);2017年02期

4 汪向東;;新經(jīng)濟(jì)形式下企業(yè)內(nèi)部控制中的問(wèn)題探究[J];財(cái)經(jīng)界(學(xué)術(shù)版);2017年01期

5 黃衛(wèi)偉;;華為的價(jià)值主張[J];企業(yè)研究;2016年10期

6 楊曉彤;范英杰;;基于文化視角下的企業(yè)內(nèi)部控制環(huán)境研究——以華為為例[J];財(cái)會(huì)研究;2016年07期

7 張梅子;;企業(yè)文化對(duì)員工績(jī)效的影響——以華為為例[J];經(jīng)營(yíng)管理者;2016年19期

8 任正非;;華為的核心競(jìng)爭(zhēng)力是創(chuàng)新[J];企業(yè)文化;2016年07期

9 肖朝艷;趙選民;;基于內(nèi)部控制的企業(yè)文化建設(shè)探討[J];現(xiàn)代經(jīng)濟(jì)信息;2016年06期

10 周美華;林斌;林東杰;;管理層權(quán)力、內(nèi)部控制與腐敗治理[J];會(huì)計(jì)研究;2016年03期

相關(guān)碩士學(xué)位論文 前5條

1 孟亮雨;中日美三國(guó)企業(yè)文化比較研究[D];長(zhǎng)江大學(xué);2016年

2 曹陽(yáng);社會(huì)學(xué)視角下的企業(yè)文化研究[D];吉林農(nóng)業(yè)大學(xué);2016年

3 張文宜;中國(guó)傳統(tǒng)道德對(duì)我國(guó)企業(yè)文化建設(shè)的影響研究[D];石家莊鐵道大學(xué);2015年

4 趙俊俊;基于企業(yè)文化視角的內(nèi)部控制環(huán)境研究[D];山東財(cái)經(jīng)大學(xué);2013年

5 宋蕾;華為公司在北美市場(chǎng)的跨文化管理研究[D];武漢理工大學(xué);2012年

，

本文編號(hào)：1424246