發(fā)布時間：2018-03-12 09:43

  本文選題：內(nèi)部控制　切入點：互聯(lián)網(wǎng)　出處：《華東交通大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著我國市場經(jīng)濟的發(fā)展,民營中小企業(yè)在市場經(jīng)濟份額中的占比不斷加大。然而,中小規(guī)模民營企業(yè)在管理上尤其在進行內(nèi)部控制方面十分薄弱,這對其健康發(fā)展和成長造成了巨大的阻礙。在互聯(lián)網(wǎng)領(lǐng)域,各中小型互聯(lián)網(wǎng)公司,由于從業(yè)人員年輕化,加之企業(yè)管理人員多為技術(shù)出身,對企業(yè)內(nèi)部控制的構(gòu)建和執(zhí)行不盡如人意。本論文選擇了江西省D互聯(lián)網(wǎng)公司當作研究對象,該公司是一家規(guī)模較小的民營互聯(lián)網(wǎng)企業(yè)。根據(jù)企業(yè)內(nèi)部控制相關(guān)配套指引與基本規(guī)范等相關(guān)要求,從該企業(yè)實際狀況出發(fā),對其內(nèi)部控制的當前狀況和其所隱藏的各種問題做出系統(tǒng)的分析,深度挖掘該公司內(nèi)部控制不力的原因,并提出有針對性的策略和辦法。本文第一章是對本文的研究意義和背景做出了簡單闡述,進而系統(tǒng)介紹我國企業(yè)當前整體內(nèi)部控制現(xiàn)狀,再根據(jù)中小企業(yè)在內(nèi)部控制過程中產(chǎn)生的問題來制定本文研究框架與思路;第二章是對企業(yè)內(nèi)部控制相關(guān)理論知識做系統(tǒng)的概括;第三章是歸納國內(nèi)外相關(guān)研究成果,并進行梳理總結(jié);第四章是在對D公司基本情況做介紹后,闡述本文采用的兩種研究方法即深度訪談和問卷調(diào)查是如何設(shè)計其內(nèi)容的;第五章是承接上章節(jié)內(nèi)容,根據(jù)深度訪談和問卷調(diào)查的研究結(jié)果,從不同角度出發(fā)對D企業(yè)現(xiàn)有內(nèi)部控制狀況和所存問題做出分析和闡述,包括:營運環(huán)境、風險評估、控制活動、信息與溝通以及內(nèi)部監(jiān)督,特別是基于控制活動角度的分析為本章側(cè)重點,即針對該企業(yè)所處行業(yè)特性,分四大層面來說明企業(yè)內(nèi)部控制中的不足之處,包括:資產(chǎn)管理層面,市場業(yè)務層面,研發(fā)層面以及財務管理層面,進而結(jié)合該公司在內(nèi)部控制管理過程中所表露的問題與缺點來探究其深層次原因。第六章是對D企業(yè)現(xiàn)有內(nèi)部控制缺陷做出歸總,并提出相對應解決問題的對策和方法。
[Abstract]:With the development of China's market economy, the proportion of small and medium-sized private enterprises in the market economy is increasing. However, the small and medium-sized private enterprises are very weak in management, especially in carrying out internal control. This has created a huge obstacle to their healthy development and growth. In the Internet field, small and medium-sized Internet companies, because of their younger employees and the fact that their managers are mostly from technical backgrounds, The construction and execution of enterprise internal control is not satisfactory. This paper chooses Jiangxi D Internet Company as the research object. The company is a small private Internet enterprise. According to the relevant requirements of internal control related guidelines and basic norms, according to the actual situation of the enterprise, To make a systematic analysis of the current situation of its internal control and its hidden problems, and to dig deeply into the reasons for the ineffectiveness of the company's internal control, The first chapter is a brief description of the significance and background of this paper, and then systematically introduces the current situation of internal control of enterprises in our country. Then according to the problems arising in the process of internal control of small and medium-sized enterprises to formulate this research framework and ideas; the second chapter is to make a systematic summary of the relevant theoretical knowledge of internal control of enterprises; the third chapter is to summarize the relevant research results at home and abroad. Chapter 4th, after introducing the basic situation of D Company, expounds how to design the content of the two research methods used in this paper, that is, in-depth interview and questionnaire survey. Chapter 5th is to carry on the contents of the above chapters. According to the research results of in-depth interviews and questionnaires, this paper analyzes and expounds the existing internal control situation and existing problems in D enterprise from different angles, including: operating environment, risk assessment, control activities. The analysis of information and communication and internal supervision, especially based on the angle of control activities, is the focus of this chapter, that is, according to the characteristics of the industry in which the enterprise is located, there are four aspects to explain the deficiencies in the internal control of the enterprise, including: the level of asset management. Market business level, R & D level and financial management level, and then combined with the company in the internal control management process revealed problems and shortcomings to explore its deep-seated reasons. Chapter 6th is to make a total of D enterprise existing internal control defects. The corresponding countermeasures and methods to solve the problem are put forward.
【學位授予單位】：華東交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F49

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本文編號：1601025