本文關(guān)鍵詞： 常州MD公司 內(nèi)部控制 存在問(wèn)題 對(duì)策　出處：《南京理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的快速發(fā)展,中小企業(yè)已成為推動(dòng)國(guó)民經(jīng)濟(jì)持續(xù)、快速、健康發(fā)展的重要力量。但在外部監(jiān)管環(huán)境快速變化的大背景下,研究中小企業(yè)如何建立健全內(nèi)部控制體系,提高它們的管理效率和經(jīng)營(yíng)業(yè)績(jī),控制經(jīng)營(yíng)風(fēng)險(xiǎn),對(duì)促進(jìn)全社會(huì)的發(fā)展具有重大影響。 常州MD公司是一家為江蘇(現(xiàn)代)工程機(jī)械有限公司、江蘇常林、常州天元等公司進(jìn)行金屬結(jié)構(gòu)件和涂裝配套生產(chǎn)的企業(yè)。近幾年由于國(guó)家宏觀政策的調(diào)控,競(jìng)爭(zhēng)對(duì)手的增加以及外部大環(huán)境的不景氣,常州MD公司的經(jīng)營(yíng)業(yè)績(jī)也有所下滑,為了突破困境,只能從內(nèi)部挖掘潛力。 本文首先介紹了關(guān)于內(nèi)部控制的定義、發(fā)展歷程、基本原則、要素以及國(guó)內(nèi)外關(guān)于內(nèi)部控制理論的發(fā)展歷史和研究狀況,并作出了相應(yīng)的評(píng)價(jià)。之后以常州MD公司為研究對(duì)象,理論聯(lián)系實(shí)際,著重闡述了該公司內(nèi)部控制方面存在的諸如公司組織結(jié)構(gòu)和治理結(jié)構(gòu)設(shè)置不完善、不規(guī)范、缺少風(fēng)險(xiǎn)評(píng)估機(jī)制、內(nèi)部控制活動(dòng)執(zhí)行不力、信息與溝通不太順暢、缺少監(jiān)督和內(nèi)審制度、缺少人力資源政策、缺少真正意義的企業(yè)文化等七個(gè)方面的問(wèn)題,分析了造成這些問(wèn)題的原因,并有針對(duì)性地提出了相應(yīng)對(duì)策和控制程序設(shè)計(jì)。期望本文能夠?yàn)槌Ｖ軲D公司建立健全內(nèi)部控制制度帶來(lái)啟發(fā)。
[Abstract]:With the rapid development of market economy, small and medium-sized enterprises have become an important force to promote the sustained, rapid and healthy development of the national economy. The research on how to establish and perfect the internal control system, improve their management efficiency and performance, and control the management risk have great influence on the development of the whole society. Changzhou MD Co., Ltd. is an enterprise engaged in the production of metal structural parts and coating accessories for Jiangsu (Modern) Construction Machinery Co., Ltd, Changlin, Changzhou Tianyuan and other companies. In recent years, due to the regulation and control of national macro policies, With the increase of competitors and the recession of the external environment, Changzhou MD company's operating performance has also declined. In order to break through the predicament, it can only tap the potential from within. This paper first introduces the definition, development course, basic principles, elements of internal control and the development history and research status of internal control theory at home and abroad. Then taking Changzhou MD Company as the research object, combining theory with practice, the paper emphatically expounds that the internal control of the company is not perfect and standard, such as the organization structure and governance structure of the company. Lack of risk assessment mechanism, weak implementation of internal control activities, lack of smooth information and communication, lack of supervision and internal audit system, lack of human resources policy, lack of real meaning of corporate culture, etc. The causes of these problems are analyzed and the corresponding countermeasures and control program design are put forward. It is expected that this paper will inspire the establishment and perfection of internal control system in Changzhou MD Company.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.4

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