A耐火材料企業(yè)內(nèi)部控制評(píng)價(jià)研究
發(fā)布時(shí)間：2018-10-23 06:52
【摘要】：由于一系列會(huì)計(jì)造假和財(cái)務(wù)舞弊案件的發(fā)生，企業(yè)內(nèi)部控制問題在全球范圍內(nèi)引起人們的高度關(guān)注。近幾年來，內(nèi)部控制理論和實(shí)踐在國際上實(shí)現(xiàn)了長足的發(fā)展。在我國，企業(yè)內(nèi)部控制問題也引起相關(guān)部門和會(huì)計(jì)界的高度重視，對(duì)內(nèi)部控制問題的研究越來越多，不少企業(yè)建立了內(nèi)部控制體系。我國政府更重視內(nèi)部控制評(píng)價(jià)的規(guī)范化建設(shè)，審計(jì)署、財(cái)政部、證監(jiān)會(huì)、銀監(jiān)會(huì)等組織均出臺(tái)了關(guān)于內(nèi)部控制評(píng)價(jià)方面的規(guī)范。 然而實(shí)踐發(fā)現(xiàn)，一個(gè)企業(yè)建立完善的內(nèi)部控制制度，其內(nèi)部控制并不一定得到有效執(zhí)行，因此內(nèi)部控制評(píng)價(jià)的作用就顯得尤為重要。本文選取的A耐材企業(yè)為高溫材料(集團(tuán))股份有限公司，對(duì)于A耐材企業(yè)這樣的大集團(tuán)，雖然已經(jīng)建立了全面的的內(nèi)部控制體系，但是對(duì)于各分廠的內(nèi)部控制評(píng)價(jià)卻遠(yuǎn)遠(yuǎn)落后于內(nèi)部控制的建設(shè)。針對(duì)這種情況，本文在借鑒國內(nèi)外對(duì)內(nèi)部控制評(píng)價(jià)的研究的基礎(chǔ)上，緊密結(jié)合我國企業(yè)內(nèi)部控制評(píng)價(jià)的現(xiàn)狀及我國企業(yè)進(jìn)行內(nèi)部控制評(píng)價(jià)的需求，對(duì)A耐材企業(yè)的內(nèi)部控制評(píng)價(jià)體系進(jìn)行構(gòu)建。對(duì)于A耐材企業(yè)的內(nèi)部控制評(píng)價(jià)重點(diǎn)在控制領(lǐng)域中，結(jié)合我國內(nèi)部控制評(píng)價(jià)方面的要求，對(duì)其設(shè)定關(guān)鍵控制點(diǎn)進(jìn)行內(nèi)部控制評(píng)價(jià)，，對(duì)于耐火材料企業(yè)內(nèi)部控制評(píng)價(jià)的建設(shè)有一定的現(xiàn)實(shí)意義。建立耐火材料企業(yè)內(nèi)部控制評(píng)價(jià)系統(tǒng)可以掌握耐火材料企業(yè)內(nèi)部控制運(yùn)行的質(zhì)量，了解和分析耐火材料企業(yè)內(nèi)部控制中存在的問題，并有針對(duì)性地采取切實(shí)有效的應(yīng)對(duì)措施，提高耐火材料企業(yè)運(yùn)營質(zhì)量和經(jīng)營業(yè)績。 本文共分為6章。 第1章緒論。介紹研究企業(yè)內(nèi)部控制評(píng)價(jià)的背景與意義，對(duì)相關(guān)文獻(xiàn)分國內(nèi)外綜述兩部分進(jìn)行回顧，確定本文的主要內(nèi)容與思路，最后說明本文的研究方法。 第2章內(nèi)部控制評(píng)價(jià)體系的框架。首先闡述內(nèi)部控制評(píng)價(jià)概念，然后介紹內(nèi)部控制評(píng)價(jià)的主客體、原則和方法。 第3章A耐材企業(yè)簡介。首先概括介紹A耐材企業(yè)，其次介紹A耐材企業(yè)生產(chǎn)經(jīng)營情況，然后描述A耐材企業(yè)組織機(jī)構(gòu)情況，最后介紹A耐材企業(yè)內(nèi)部控制情況。 第4章A耐材企業(yè)內(nèi)部控制評(píng)價(jià)體系的設(shè)計(jì)。以分屬于采購與付款、生產(chǎn)與存貨、銷售與收款3個(gè)循環(huán)系統(tǒng)中的固定資產(chǎn)、模具、費(fèi)用、人工、存貨和收入6個(gè)關(guān)鍵控制點(diǎn)設(shè)計(jì)A耐材公司的內(nèi)部控制評(píng)價(jià)體系。 第5章A耐材企業(yè)內(nèi)部控制評(píng)價(jià)體系的運(yùn)行。將第四章中設(shè)計(jì)的內(nèi)部控制評(píng)價(jià)關(guān)鍵控制點(diǎn)運(yùn)用到A耐材企業(yè)的實(shí)際評(píng)價(jià)中，最后說明利用關(guān)鍵控制點(diǎn)評(píng)價(jià)A耐材企業(yè)過程中發(fā)現(xiàn)的的問題及對(duì)策。 第6章結(jié)束語。主要為本文的結(jié)論與創(chuàng)新之處。
[Abstract]:Due to a series of accounting fraud and financial fraud cases, the problem of internal control of enterprises has aroused great concern in the world. In recent years, the theory and practice of internal control have made great progress in the world. In our country, the internal control problem of the enterprise also causes the related department and the accounting profession to attach great importance, the research on the internal control question is more and more, many enterprises have established the internal control system. Our government pays more attention to the standardization of internal control evaluation. The Audit Office, Ministry of Finance, Securities Regulatory Commission, Banking Regulatory Commission and other organizations have issued the internal control evaluation standards. However, it is found in practice that if an enterprise establishes a perfect internal control system, its internal control does not necessarily get effective implementation, so the function of internal control evaluation is particularly important. The A refractory enterprise selected in this paper is the high temperature material (group) co., Ltd., although a comprehensive internal control system has been established for a large group such as A refractory enterprise. However, the evaluation of internal control of each branch plant lags far behind the construction of internal control. In view of this situation, based on the research of internal control evaluation at home and abroad, this paper closely combines the present situation of internal control evaluation of enterprises in our country and the needs of internal control evaluation of enterprises in our country. The internal control evaluation system of A refractory enterprise is constructed. The internal control evaluation of A refractory enterprise is focused on the control field. According to the requirements of internal control evaluation in our country, the internal control evaluation of A refractory enterprise is carried out by setting the key control points. It has certain practical significance for the construction of internal control evaluation of refractory enterprises. The establishment of internal control evaluation system of refractories enterprises can master the quality of internal control and operation of refractories enterprises, understand and analyze the problems existing in internal control of refractories enterprises, and take practical and effective measures to deal with them. Improve the operation quality and performance of refractory enterprises. This article is divided into six chapters. Chapter 1 introduction. This paper introduces the background and significance of the research on the evaluation of internal control of enterprises, reviews the related literature in two parts of domestic and international review, determines the main contents and ideas of this paper, and finally explains the research methods of this paper. Chapter 2 the framework of internal control evaluation system. This paper first introduces the concept of internal control evaluation, then introduces the subject and object, principles and methods of internal control evaluation. Chapter 3 A introduction to Refractory Enterprises. This paper first introduces A refractory enterprise, secondly introduces A refractory enterprise's production and management, then describes A refractory enterprise's organization and organization, and finally introduces A refractory enterprise's internal control. Chapter 4 A Design of evaluation system of internal control in refractory enterprises. The internal control evaluation system of A Refractory Company is designed with six key control points, which are fixed assets, mould, cost, labor, inventory and income, which belong to three circulatory systems: purchase and payment, production and inventory, sales and collection. Chapter 5 A the operation of internal control evaluation system of refractory enterprises. The internal control evaluation critical control points designed in Chapter 4 are applied to the practical evaluation of A refractory enterprises. Finally, the problems and countermeasures found in the process of evaluating A refractory enterprises by using the key control points are described. Conclusion of Chapter 6. Mainly for the conclusion and innovation of this paper.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426
本文編號(hào)：2288383
[Abstract]:Due to a series of accounting fraud and financial fraud cases, the problem of internal control of enterprises has aroused great concern in the world. In recent years, the theory and practice of internal control have made great progress in the world. In our country, the internal control problem of the enterprise also causes the related department and the accounting profession to attach great importance, the research on the internal control question is more and more, many enterprises have established the internal control system. Our government pays more attention to the standardization of internal control evaluation. The Audit Office, Ministry of Finance, Securities Regulatory Commission, Banking Regulatory Commission and other organizations have issued the internal control evaluation standards. However, it is found in practice that if an enterprise establishes a perfect internal control system, its internal control does not necessarily get effective implementation, so the function of internal control evaluation is particularly important. The A refractory enterprise selected in this paper is the high temperature material (group) co., Ltd., although a comprehensive internal control system has been established for a large group such as A refractory enterprise. However, the evaluation of internal control of each branch plant lags far behind the construction of internal control. In view of this situation, based on the research of internal control evaluation at home and abroad, this paper closely combines the present situation of internal control evaluation of enterprises in our country and the needs of internal control evaluation of enterprises in our country. The internal control evaluation system of A refractory enterprise is constructed. The internal control evaluation of A refractory enterprise is focused on the control field. According to the requirements of internal control evaluation in our country, the internal control evaluation of A refractory enterprise is carried out by setting the key control points. It has certain practical significance for the construction of internal control evaluation of refractory enterprises. The establishment of internal control evaluation system of refractories enterprises can master the quality of internal control and operation of refractories enterprises, understand and analyze the problems existing in internal control of refractories enterprises, and take practical and effective measures to deal with them. Improve the operation quality and performance of refractory enterprises. This article is divided into six chapters. Chapter 1 introduction. This paper introduces the background and significance of the research on the evaluation of internal control of enterprises, reviews the related literature in two parts of domestic and international review, determines the main contents and ideas of this paper, and finally explains the research methods of this paper. Chapter 2 the framework of internal control evaluation system. This paper first introduces the concept of internal control evaluation, then introduces the subject and object, principles and methods of internal control evaluation. Chapter 3 A introduction to Refractory Enterprises. This paper first introduces A refractory enterprise, secondly introduces A refractory enterprise's production and management, then describes A refractory enterprise's organization and organization, and finally introduces A refractory enterprise's internal control. Chapter 4 A Design of evaluation system of internal control in refractory enterprises. The internal control evaluation system of A Refractory Company is designed with six key control points, which are fixed assets, mould, cost, labor, inventory and income, which belong to three circulatory systems: purchase and payment, production and inventory, sales and collection. Chapter 5 A the operation of internal control evaluation system of refractory enterprises. The internal control evaluation critical control points designed in Chapter 4 are applied to the practical evaluation of A refractory enterprises. Finally, the problems and countermeasures found in the process of evaluating A refractory enterprises by using the key control points are described. Conclusion of Chapter 6. Mainly for the conclusion and innovation of this paper.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 王海兵;伍中信;李文君;田冠軍;;企業(yè)內(nèi)部控制的人本解讀與框架重構(gòu)[J];會(huì)計(jì)研究;2011年07期
本文編號(hào)：2288383
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