本文選題：內部控制有效性 + 評價體系��； 參考：《哈爾濱工業(yè)大學》2014年碩士論文

【摘要】：在國民經濟穩(wěn)健發(fā)展的今天，內部控制作為一種現(xiàn)代的企業(yè)管理機制，在政府部門的推動下，受到了廣大上市公司和中央企業(yè)的持續(xù)關注，越來越多的大型企業(yè)集團開始構建內部控制體系，這股內控潮流，對上市公司和中央企業(yè)而言，，既是機遇也是挑戰(zhàn)。內部控制體系的建立對推動企業(yè)的長遠發(fā)展具有重要作用，完善的內部控制體系能夠優(yōu)化企業(yè)管理模式、實現(xiàn)權責制衡、降低企業(yè)的運營風險和經營成本、提高企業(yè)的經濟效益、提升企業(yè)的公眾形象。近年來，以哈爾濱電氣股份有限公司（以下簡稱哈電股份）為代表的中央企業(yè)也開始了對構建內部控制體系的探索，并取得了階段性的成果，但由于缺乏相應的管理經驗，缺少相關評價體系的引導，內部控制在實際運行過程中仍然存在一些問題。因此，研究內部控制有效性，構建內部控制有效性評價體系對中央企業(yè)而言具有重要意義。 本文基于哈爾濱電氣股份有限公司內部控制現(xiàn)狀分析結果，為哈電股份構建了較為科學規(guī)范的內部控制有效性評價體系。首先，本文介紹了選題的背景，研究的目的及意義，歸納并評述了國內外相關領域的研究現(xiàn)狀，簡述了論文的研究內容和方法。然后，介紹了公司的內部控制建設、內部控制設計和運行的實際情況，提出了哈電股份內部控制存在的主要問題。接著，本文根據(jù)內部控制有效性評價體系構建原則包括全面系統(tǒng)原則、風險導向原則、成本效益原則及可操作性原則，構建了符合公司特色的內部控制有效性評價體系，該評價體系囊括一級指標5個與二級指標24個，并將利用模糊綜合評價方法對評價體系進行評價，得出了哈電股份內部控制有效性評價結果。 最后，根據(jù)對評價結果的分析，提出了相應的內部控制有效性的改進建議，包括進一步優(yōu)化內部控制環(huán)境、努力提高風險應對和風險監(jiān)控能力、強化經營活動控制能力、積極完善信息溝通機制和提高內部監(jiān)督有效性等。本文構建的哈電股份內部控制有效性評價體系，為科學評價哈爾濱電氣股份有限公司的內部控制有效性并提出相應改進建議提供了借鑒，并將在以后的實際工作中不斷優(yōu)化和完善。
[Abstract]:Today, with the steady development of the national economy, internal control, as a modern enterprise management mechanism, has been continuously concerned by the majority of listed companies and central enterprises under the impetus of government departments.More and more large enterprise groups begin to build internal control system. This trend of internal control is both an opportunity and a challenge for listed companies and central enterprises.The establishment of internal control system plays an important role in promoting the long-term development of enterprises. A perfect internal control system can optimize the management mode of enterprises, realize the balance of power and responsibility, and reduce the operating risks and operating costs of enterprises.Improve the economic efficiency of enterprises, enhance the public image of enterprises.In recent years, the central enterprises represented by Harbin Electric Co., Ltd (hereinafter referred to as Harbin Electric Co., Ltd) have also begun to explore the construction of internal control system, and have achieved periodic results, but due to the lack of corresponding management experience,Lacking the guidance of relevant evaluation system, there are still some problems in the actual operation of internal control.Therefore, it is important for central enterprises to study the effectiveness of internal control and build an evaluation system of internal control effectiveness.Based on the analysis of the present situation of internal control in Harbin Electric Co., Ltd, a scientific and standardized evaluation system of the effectiveness of internal control for Harbin Electric Co., Ltd is constructed in this paper.First of all, this paper introduces the background, purpose and significance of the research, summarizes and comments on the current situation of domestic and foreign research in related fields, and briefly describes the research content and methods.Then, the paper introduces the internal control construction, internal control design and operation of the company, and puts forward the main problems existing in the internal control of Harbin Power Company.Then, according to the construction principles of internal control effectiveness evaluation system, including comprehensive system principle, risk oriented principle, cost benefit principle and operational principle, this paper constructs the evaluation system of internal control effectiveness in accordance with the characteristics of the company.The evaluation system includes 5 first-grade indexes and 24 second-class indexes, and the evaluation system will be evaluated by fuzzy comprehensive evaluation method, and the evaluation results of the effectiveness of internal control of Harbin Electric Power Company's shares are obtained.Finally, according to the analysis of the evaluation results, the paper puts forward some suggestions for improving the effectiveness of internal control, including further optimizing the internal control environment, striving to improve the ability of risk response and risk monitoring, and strengthening the control ability of business activities.Actively improve the information communication mechanism and improve the effectiveness of internal oversight.The evaluation system of internal control effectiveness of Harbin Electric Company is constructed in this paper, which provides a reference for the scientific evaluation of the effectiveness of internal control of Harbin Electric Co., Ltd and puts forward corresponding suggestions for improvement.And will continue to optimize and improve the actual work in the future.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.6

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