【摘要】：內(nèi)部控制作為企業(yè)管理的一種重要的工具,在企業(yè)管理過程中扮演著重要的角色,是有效運營的重要保證。蘭州石化公司營銷內(nèi)控體系建設經(jīng)過多年的運行后,隨著內(nèi)外部環(huán)境的變化出現(xiàn)了許多的漏洞和風險,因此需要對已建立的內(nèi)部控制要素進行完善,以確保公司營銷體系健康運行。文章結(jié)合蘭州石化公司營銷內(nèi)控體系面臨的現(xiàn)實,按照提出問題、分析問題、解決問題以及效果評估的研究思路,以規(guī)范研究為主線并加以具體實證的研究方式開展的。本文分為5個章節(jié)。首先,作者進行了較為廣泛的中外文獻調(diào)研,并進行了文獻綜述,提出了問題。進而,在依靠內(nèi)部控制相關(guān)理論的基礎(chǔ)上,對蘭州石化公司營銷體系現(xiàn)狀進行了較為深入的分析,并對存在的問題進行了細致的剖析。然后,作者以內(nèi)部控制構(gòu)成的五要素為支撐,從內(nèi)部控制環(huán)境、風險管理、內(nèi)部控制活動、信息與溝通以及監(jiān)督方面對蘭州石化公司營銷內(nèi)控體系再建設的措施進行了具體的闡述,并提出了蘭州石化公司營銷內(nèi)控體系的反饋機制和其有效運行的保障機制。最后,作者對蘭州石化公司營銷內(nèi)控體系再建設的實施情況進行了說明。
[Abstract]:As an important tool of enterprise management, internal control plays an important role in the process of enterprise management and is an important guarantee of effective operation. After many years' running of the marketing internal control system of Lanzhou Petrochemical Company, with the change of internal and external environment, there are many loopholes and risks, so it is necessary to perfect the established internal control elements. To ensure the healthy operation of the company's marketing system. Based on the reality of the marketing internal control system of Lanzhou Petrochemical Company, this paper takes the normative research as the main line and carries out the concrete empirical research according to the research ideas of putting forward the problem, analyzing the problem, solving the problem and evaluating the effect. This paper is divided into five chapters. First of all, the author has carried on the extensive domestic and foreign literature investigation, and has carried on the literature summary, has raised the question. Then, based on the theory of internal control, this paper makes a deep analysis on the present situation of marketing system of Lanzhou Petrochemical Company, and makes a detailed analysis of the existing problems. Then, the author, supported by the five elements of internal control, from the internal control environment, risk management, internal control activities, In the aspects of information, communication and supervision, the measures of re-construction of marketing internal control system of Lanzhou Petrochemical Company are expounded, and the feedback mechanism of marketing internal control system of Lanzhou Petrochemical Company and the guarantee mechanism of its effective operation are put forward. Finally, the author explains the implementation of marketing internal control system in Lanzhou Petrochemical Company.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F406.7;F274;F426.72

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本文編號：2237830