發(fā)布時間：2018-01-08 06:27

  本文關鍵詞：L鋼鐵股份有限公司內部控制活動問題及對策　出處：《長沙理工大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 內部控制 控制活動 風險控制

【摘要】：企業(yè)的內部控制決定著企業(yè)各項工作質量的好壞,如果管理意識不到位,控制制度不健全,控制環(huán)境差,企業(yè)的各項工作都會出現(xiàn)狀況。因此,我們對內部控制問題的探究,為企業(yè)和中國經(jīng)濟的健康發(fā)展有著很深的積極影響。本文對L鋼鐵股份有限公司的內部控制活動存在的問題進行分析研究,該公司所處鋼鐵行業(yè)在我國正處于市場疲軟時期,L鋼鐵股份有限公司迎接市場挑戰(zhàn),制定各種發(fā)展規(guī)劃,將實施資本運營等措施,建立完善的產(chǎn)權結構,全方位促進企業(yè)機制、企業(yè)文化、企業(yè)管理、企業(yè)技術的改進。但是發(fā)展規(guī)劃在運行中存在或多或少的問題,其中較為突出的是內部控制活動方面的問題。該公司在控制環(huán)境和控制活動等方面存在諸多問題,這是由于目前該公司治理結構不完善、內部控制理念缺乏、缺乏相應的內部控制文化所導致的。本文針對L鋼鐵股份有限公司內部控制活動存在的問題從宏觀和微觀兩方面分別提出了相應的建議,一方面建議改進并完善該公司的治理結構、加強管理層內部控制意識等。另一方面針對具體的控制活動問題提出具體的制度改善建議。因此進一步提高該公司內部控制質量并防范經(jīng)營風險與財務風險,發(fā)揮內部控制對企業(yè)管理及經(jīng)濟實體“監(jiān)督和服務”的職能,這也是本文的目的所在。本文首先詳細的介紹本論文進行分析和研究的相關理論基礎,并引用各學者前輩的研究為本文做基石,然后根據(jù)L鋼鐵股份有限公司現(xiàn)存的內部控制活動狀況進行內部控制活動問題的分析,最后根據(jù)之前分析的結果找出該公司的內部控制活動問題并且給出對策。
[Abstract]:The internal control of the enterprise determines the quality of the work of the enterprise, if the management awareness is not in place, the control system is not perfect, the control environment is poor, the work of the enterprise will appear. Our research on internal control issues has a deep positive impact on the healthy development of enterprises and Chinese economy. This paper analyzes and studies the problems existing in the internal control activities of L Iron and Steel Co., Ltd. The iron and steel industry in our country is in the period of market weakness to meet the challenges of the market, to formulate various development plans, to implement measures such as capital operation, to establish a perfect property rights structure. It promotes the improvement of enterprise mechanism, enterprise culture, enterprise management and enterprise technology. However, there are more or less problems in the operation of the development plan. There are many problems in the control environment and control activities of the company, which is due to the imperfect governance structure and the lack of the concept of internal control. Due to the lack of corresponding internal control culture, this paper puts forward corresponding suggestions from macro and micro aspects in view of the problems existing in the internal control activities of L Iron and Steel Co., Ltd. On the one hand, it is suggested to improve and improve the governance structure of the company. On the other hand, it puts forward specific system improvement suggestions for specific control activities. Therefore, it further improves the quality of internal control of the company and guard against operating risks and financial risks. It is also the purpose of this paper to give play to the function of internal control to the enterprise management and economic entities. Firstly, this paper introduces in detail the theoretical basis of the analysis and research of this paper. And cited the previous studies of scholars as the cornerstone of this article, and then according to the existing internal control activities of L Iron and Steel Co., Ltd. to analyze the internal control activities. Finally, according to the results of the previous analysis to find out the company's internal control activities and give countermeasures.
【學位授予單位】：長沙理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.31

【相似文獻】

相關碩士學位論文 前5條

1 張緯;海聯(lián)醫(yī)藥公司內部控制活動有效性研究[D];東北林業(yè)大學;2011年

2 張柱;Y公司內部控制活動有效性研究[D];華南理工大學;2014年

3 陳艷梅;L鋼鐵股份有限公司內部控制活動問題及對策[D];長沙理工大學;2014年

4 羅玉春;X醫(yī)院財務內部控制活動有效性評價研究[D];重慶理工大學;2015年

5 馮召程;ABC集團公司內部控制活動有效性評價[D];重慶理工大學;2013年

，

本文編號：1396022