本文選題：內(nèi)部控制　切入點(diǎn)：控制流程　出處：《沈陽(yáng)工業(yè)大學(xué)》2013年碩士論文

【摘要】：內(nèi)部控制是指一單位內(nèi)部的管理控制系統(tǒng)，不僅包括單位最高管理當(dāng)局用來(lái)授權(quán)與指揮經(jīng)濟(jì)活動(dòng)的各種方式方法，也包括核算、審核、分析各種信息資料及報(bào)告的程序和步驟，，還包括對(duì)單位經(jīng)濟(jì)活動(dòng)進(jìn)行綜合計(jì)劃，控制和評(píng)價(jià)而制定的各項(xiàng)規(guī)章制度。完善的內(nèi)控體系成為企業(yè)提升自身競(jìng)爭(zhēng)能力的有利資源，成為現(xiàn)代企業(yè)獲得有力競(jìng)爭(zhēng)地位的一個(gè)重要保障，也是企業(yè)發(fā)展的一大動(dòng)力。但是目前企業(yè)存在的一個(gè)問(wèn)題是內(nèi)控體系建設(shè)和執(zhí)行控制的缺失，很少企業(yè)把內(nèi)控體系作為企業(yè)核心的競(jìng)爭(zhēng)力。這樣一種狀況顯然與企業(yè)面臨的越來(lái)越激烈的競(jìng)爭(zhēng)環(huán)境不相適應(yīng)。 本文通過(guò)對(duì)ADY公司內(nèi)部控制現(xiàn)狀的分析，運(yùn)用調(diào)查問(wèn)卷的方式發(fā)現(xiàn)內(nèi)部控制最薄弱的三個(gè)方面，針對(duì)存在的問(wèn)題進(jìn)行了內(nèi)部控制的再設(shè)計(jì)，完善了內(nèi)部控制制度，提高其在市場(chǎng)中的競(jìng)爭(zhēng)地位。通過(guò)分析ADY公司的內(nèi)部控制概況，指出了其在內(nèi)部控制設(shè)計(jì)過(guò)程中存在的主要問(wèn)題：在控制活動(dòng)過(guò)程中授權(quán)審批形同虛設(shè)、對(duì)控制的監(jiān)督不到位、對(duì)風(fēng)險(xiǎn)評(píng)估的重視不夠缺乏應(yīng)對(duì)風(fēng)險(xiǎn)的必要措施、在控制的關(guān)鍵環(huán)節(jié)存在漏洞等。運(yùn)用調(diào)查問(wèn)卷的方式找到內(nèi)部控制的最薄弱環(huán)節(jié)：采購(gòu)、銷售與存貨。針對(duì)ADY公司在內(nèi)部控制體系設(shè)計(jì)過(guò)程中存在的問(wèn)題，針對(duì)這三方面進(jìn)行了深入的分析，提出了優(yōu)化其內(nèi)部控制體系的措施，根據(jù)公司生產(chǎn)的特點(diǎn)，從膠管和總成兩方面入手，重新捋順了內(nèi)部控制的流程；并且在短管二等品膠管銷售、物流換貨、不良品控制等特殊業(yè)務(wù)處理方面進(jìn)行了內(nèi)部控制制度的設(shè)計(jì)。通過(guò)對(duì)ADY公司內(nèi)部控制的分析及部分方面的再設(shè)計(jì)，對(duì)完善公司內(nèi)部控制制度，提高內(nèi)部控制制度的科學(xué)性、合理性提出了必要的建議，為今后企業(yè)經(jīng)濟(jì)目標(biāo)的實(shí)現(xiàn)起到了促進(jìn)的作用。
[Abstract]:Internal control refers to the internal management and control system of a unit, which includes not only the various ways and means used by the highest administrative authority of the unit to authorize and direct economic activities, but also the procedures and procedures for accounting, auditing, and analyzing all kinds of information and materials, as well as for reporting.It also includes comprehensive planning, control and evaluation of unit economic activities.Perfect internal control system has become a favorable resource for enterprises to enhance their own competitive power, an important guarantee for modern enterprises to obtain a competitive position, and also a major driving force for the development of enterprises.However, one of the problems of enterprises is the lack of internal control system construction and executive control, and few enterprises regard the internal control system as the core competitiveness of enterprises.Such a situation is obviously not suited to the increasingly competitive environment that enterprises are facing.Based on the analysis of the current situation of internal control in ADY Company, this paper finds out the three weakest aspects of internal control by questionnaire, designs the internal control for the existing problems, and perfects the internal control system.Improve its competitive position in the market.By analyzing the general situation of internal control of ADY Company, this paper points out the main problems existing in the process of internal control design: authorization and examination and approval in the process of control activities are virtually empty, and the supervision of control is not in place.Insufficient attention to risk assessment is lack of necessary measures to deal with risk, and there are loopholes in key links of control.Use the questionnaire to find the weakest points of internal control: procurement, sales and inventory.In view of the problems existing in the design of internal control system in ADY Company, this paper analyzes these three aspects deeply, and puts forward the measures to optimize its internal control system. According to the characteristics of the production of the company, it starts from the two aspects of hose and assembly.The internal control system is designed in the aspects of short pipe second grade rubber pipe sales, logistics exchange, bad product control and other special business processing.Through the analysis of the internal control of ADY Company and the redesign of some aspects, the necessary suggestions are put forward to perfect the internal control system of the company, to improve the scientific nature and reasonableness of the internal control system.For the future economic objectives of enterprises to play a role in promoting.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F416.72;F406.7

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