發(fā)布時間：2018-04-03 07:19

  本文選題：內(nèi)控制度　切入點：存在問題　出處：《吉林財經(jīng)大學》2014年碩士論文

【摘要】：內(nèi)部控制是“公司為提高經(jīng)營管理效率、保證信息質(zhì)量真實可靠、保護資產(chǎn)安全完整、促進法律法規(guī)有效遵循和發(fā)展戰(zhàn)略得以實現(xiàn)等由公司管理層及其員工共同實施的一個權責明確、制衡有力、動態(tài)改進的管理過程”。隨著經(jīng)濟全球化的到來，社會經(jīng)濟環(huán)境風云變換，公司間競爭日益激烈，公司經(jīng)營風險不斷提高，迫切要求公司在加強經(jīng)營管理，必須健全內(nèi)部控制制度。 本文以一汽轎車股份有限公司為案例，通過對企業(yè)內(nèi)部控制現(xiàn)狀的分析，揭示一汽轎車股份有限公司內(nèi)部控制管理存在的問題，重點分析內(nèi)控制度在設計、執(zhí)行和反饋中出現(xiàn)問題及原因，提出了切實可行的整改建議。 首先，文章從我國汽車產(chǎn)業(yè)發(fā)展的背景入手，分別從國內(nèi)、國外研究情況，分析了內(nèi)控制度發(fā)展現(xiàn)狀，目的是給讀者呈現(xiàn)作為國有企業(yè)的一汽轎車股份有限公司所處的整體外部環(huán)境，從而揭示內(nèi)部控制存在問題的外在因素。 其次，從中國特色的國有企業(yè)這個經(jīng)營主體著眼，分析國有企業(yè)內(nèi)部控制的基本特點，即基于我國基本國情和國有企業(yè)特色對一汽轎車內(nèi)控制度主要特點進行分析，從經(jīng)營主體方面詮釋一汽轎車內(nèi)部控制的特色。這是一汽轎車股份有限公司內(nèi)部控制存在問題的內(nèi)在因素。 再次，揭示問題、分析原因和提出建議，這是本文的核心部分。先是從七個方面提示一汽轎車內(nèi)部控制存在的主要問題；然后，從六個方面分析出現(xiàn)問題的主要原因；接著，提出建議和改進措施�？傮w思路是先列舉現(xiàn)象，再分析原因，最后根據(jù)實際情況提出解決問題的措施。其中監(jiān)事會的職能發(fā)揮、員工素質(zhì)再創(chuàng)造和公司治理體系的完善，，成為重點整改的方面。 總之，本文旨在解決一汽轎車股份有限公司內(nèi)控制度設計、運行和反饋中存在的問題。文章對一汽轎車股份有限公司的研究分析，得到加強公司治理，促進現(xiàn)代企業(yè)經(jīng)營管理，發(fā)揮內(nèi)控制度的指引和評價作用，可以推廣應用至其他大型國有企業(yè)，具有一定的理論價值和實際參考價值。
[Abstract]:The internal control is the company to improve management efficiency, ensure the quality of the information is true and reliable, to protect the security of assets, promote the effective laws and regulations and follow the development strategies to achieve such a responsibility implementation by the management and staff of the clear, strong dynamic balance, improved management process. With the advent of economic globalization, society the economic environment changes, the competition among the enterprises is becoming increasingly fierce, and constantly improve the company's risk, urgent for the enterprises to strengthen management, to perfect the internal control system.
In this paper, the FAW car Limited by Share Ltd as a case, through the analysis of the current situation of internal control, reveals the problems in the management of FAW Limited by Share Ltd internal control, focus on the analysis of internal control system in the design, implementation and feedback problems and reasons, and puts forward feasible suggestions.
First of all, this article from the development of China's automobile industry background, respectively from domestic and overseas research situation, analyzes the development status of the internal control system, the purpose is to show the reader the overall external environment as a state-owned enterprise, FAW car Limited by Share Ltd's, so as to reveal the external factors of internal control problems.
Secondly, from the perspective of China characteristics of state-owned enterprises and the business subject, analyzing the basic characteristics of internal control of state owned enterprises, and conduct the analysis of China's basic national conditions and characteristics of the state-owned enterprise internal control system is mainly based on the characteristics of FAW car, FAW car features interpretation of internal control from the operation of the main internal factors. This is the FAW car Limited by Share Ltd internal control there.
Again, to reveal the problems, analyze the causes and make recommendations, which is the core part of this paper. The first is that the main problems existed in the internal control of the FAW car from seven aspects; then, analysis the main reasons of the problems from six aspects; then, it gives some suggestions and measures. The general idea is to enumerate the phenomenon, reason the analysis, finally puts forward measures to solve the problems according to the actual situation. The board of supervisors of the functions, improve the quality of staff and re creation of the corporate governance system, be the rectification of the key.
In short, this paper aims to solve the design of internal control system of Limited by Share Ltd FAW car, operation and feedback problems. The research on FAW Limited by Share Ltd analysis, strengthen corporate governance, to promote the management of modern enterprise internal control system, play guide and evaluation function, can be applied to other large state-owned enterprises, has a certain theoretical value and the actual reference value.

【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.471;F406.7

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本文編號：1704169