【摘要】：中國經(jīng)濟(jì)經(jīng)歷了持續(xù)30年的高速增長之后,開始進(jìn)入一個緊縮時期。2008年開始的全球性金融危機(jī)同樣危機(jī)到了我國經(jīng)濟(jì)的發(fā)展,政府隨即在2008年11月出臺了4萬億投資計劃以抗危機(jī)保增長。但最近兩年來,經(jīng)濟(jì)再次呈現(xiàn)疲軟態(tài)勢,投資放緩,資金緊張,房地產(chǎn)、制造業(yè)不斷走低,直接影響到鋼貿(mào)企業(yè)的業(yè)務(wù)發(fā)展。同時由于下游需求長期疲軟,鋼產(chǎn)量又維持高位,導(dǎo)致鋼貿(mào)企業(yè)虧損加劇。此外,鋼鐵行業(yè)產(chǎn)能嚴(yán)重過剩,對鋼鐵生產(chǎn)企業(yè)、鋼貿(mào)企業(yè)的經(jīng)營帶來了較大影響,鋼貿(mào)企業(yè)依靠傳統(tǒng)的一買一賣賺取差價的業(yè)務(wù)模式已經(jīng)無法維持企業(yè)生存,這些因素導(dǎo)致鋼貿(mào)企業(yè)開始轉(zhuǎn)向其他業(yè)務(wù)模式,但業(yè)務(wù)模式的轉(zhuǎn)型,需要與之配套的內(nèi)部管理制度和流程,需要相應(yīng)的風(fēng)險管控措施。2012年下半年上海發(fā)生的某大型國有鋼貿(mào)企業(yè)串通倉儲監(jiān)守自盜事件充分說明鋼貿(mào)企業(yè)并沒有對其風(fēng)險管理和內(nèi)部控制體系加以足夠的重視。 本文以鋼貿(mào)企業(yè)內(nèi)部控制為切入點(diǎn),基于對內(nèi)部控制發(fā)展歷程的回顧,內(nèi)部控制理論和COSO風(fēng)險管理框架的解讀,從宏觀環(huán)境分析了鋼貿(mào)企業(yè)內(nèi)部控制現(xiàn)狀的成因,并提出了改善建議。在最后,通過對2012年下半年某鋼貿(mào)企業(yè)發(fā)生的內(nèi)部控制典型事件的回顧,對其發(fā)生的原因進(jìn)行了分析,并從COSO風(fēng)險管理框架八要素角度出發(fā),對該事件給鋼貿(mào)企業(yè)內(nèi)部控制改善的啟示進(jìn)行了描述。 鋼貿(mào)行業(yè)屬于流通行業(yè)的一個子行業(yè),相關(guān)的內(nèi)部控制研究較少,本文為研究該行業(yè)的內(nèi)部控制提供了實證案例,為該行業(yè)的企業(yè)內(nèi)部控制體系實施提供了一些借鑒和參考。
[Abstract]:After 30 years of rapid economic growth, China's economy has entered a period of austerity. The global financial crisis that began in 2008 has also brought about the economic development of our country. The government then unveiled a $4 trillion investment plan in November 2008 to protect growth against the crisis. But in the last two years, the economy has been weak again, investment has slowed, capital is tight, real estate and manufacturing have been falling, directly affecting the business development of steel trading companies. At the same time because downstream demand long-term weakness, steel production remains high, resulting in steel trade losses intensified. In addition, severe overcapacity in the steel industry has had a great impact on the operation of steel producers and steel trading enterprises. Steel trade enterprises can no longer survive by relying on the traditional business model of "one buy, one sell" to earn a difference in price. These factors have led the steel trade enterprises to turn to other business models, but the transformation of the business model needs to be accompanied by internal management systems and processes. The collusion of a large state-owned steel trade enterprise in Shanghai in the second half of 2012 fully shows that the steel trade enterprise has not paid enough attention to its risk management and internal control system. Based on the review of the development of internal control, the theory of internal control and the interpretation of COSO risk management framework, this paper analyzes the causes of the present situation of internal control in steel trade enterprises from the macro environment. Suggestions for improvement are also put forward. Finally, by reviewing the typical internal control events in a steel trade enterprise in the second half of 2012, the paper analyzes the causes of the occurrence, and sets out from the perspective of the eight elements of COSO risk management framework. The enlightenment of this event to the improvement of internal control of steel trade enterprises is described. The steel trade industry belongs to a sub-industry of the circulation industry, and the related internal control research is less. This paper provides an empirical case for the study of the internal control of the industry, and provides some reference and reference for the implementation of the internal control system of the enterprise in this industry.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F274;F426.31

【引證文獻(xiàn)】

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1 鹿詩偉;M公司內(nèi)部控制案例分析[D];中國財政科學(xué)研究院;2016年

2 戴鵬;中國鐵投公司股權(quán)投資內(nèi)部控制研究[D];石家莊鐵道大學(xué);2015年

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本文編號：2174391