本文選題：內(nèi)部控制 + 內(nèi)部控制評價��； 參考：《西南財經(jīng)大學(xué)》2014年碩士論文

【摘要】：隨著社會經(jīng)濟的高速發(fā)展,市場競爭的加劇,我國企業(yè)對于建立完善的內(nèi)部控制系統(tǒng)的需求越來越迫切。2012年,隨著《企業(yè)內(nèi)部控制基本規(guī)范及其配套指引》在境內(nèi)主板上市公司范圍內(nèi)的全面施行,我國內(nèi)部控制理論與實務(wù)的發(fā)展進入了風(fēng)險導(dǎo)向內(nèi)部控制的嶄新階段。然而我國內(nèi)部控制和內(nèi)部控制評價研究起步較晚,而且更多的是關(guān)注理論的研究,應(yīng)用研究的案例多為上市公司。本文選取的案例公司屬于非上市大中型企業(yè),研究非上市大中型企業(yè)如何運用《企業(yè)內(nèi)部控制基本規(guī)范》建立規(guī)范完善的內(nèi)部控制系統(tǒng)以及如何依據(jù)《企業(yè)內(nèi)部控制評價指引》進行內(nèi)部控制評價具有很強的現(xiàn)實意義。白酒是中國消費者用來溝通情感的一種傳統(tǒng)商品,白酒行業(yè)是中國的一個非常特殊行業(yè)。在經(jīng)歷了2001至2011年俗稱黃金十年的爆發(fā)性增長后,白酒行業(yè)于2012年迎來了行業(yè)的“寒冬”。白酒行業(yè)在未來短時間內(nèi)可能無法擺脫行業(yè)的困境,白酒企業(yè)面臨著生存與發(fā)展的巨大挑戰(zhàn)。以往發(fā)展態(tài)勢良好時,白酒企業(yè)管理層往往把注意力集中在對外擴張上而忽視了企業(yè)內(nèi)部控制建設(shè)。在新的形勢下,內(nèi)部控制對于白酒企業(yè)的重要性上升到了前所未有的高度。LJ公司是白酒行業(yè)比較具有代表性的企業(yè),本文希望可以通過研究LJ公司的內(nèi)部控制為白酒行業(yè)中其他企業(yè)的內(nèi)部控制制度改善提供有參考價值的建議。 除導(dǎo)論部分以外,本文的主要內(nèi)容包括：第一部分內(nèi)部控制評價的理論分析：包括內(nèi)部控制評價的文獻綜述、內(nèi)部控制的理論基礎(chǔ)——行為學(xué)和控制方法論基礎(chǔ)及內(nèi)部控制評價的理論框架。第二部分LJ公司內(nèi)部控制現(xiàn)狀透視,首先簡要介紹案例公司的背景和所處行業(yè)基本現(xiàn)狀,然后從公司整體和業(yè)務(wù)流程兩個層面介紹對案例公司內(nèi)部控制現(xiàn)狀的調(diào)查結(jié)果。對案例公司內(nèi)部控制現(xiàn)狀的透視是建立適合案例公司內(nèi)部控制評價指標體系的重要前提。第三部分LJ公司內(nèi)部控制評價分析：首先介紹用于案例公司內(nèi)部控制評價的評價指標體系,然后以內(nèi)部監(jiān)督要素為例全面展示采用模糊層次分析法對案例公司內(nèi)部控制進行評價的詳細過程,并說明LJ公司內(nèi)部控制模糊層次分析法評價結(jié)果,這部分內(nèi)容是本文的核心內(nèi)容。第四部分LJ公司內(nèi)部控制優(yōu)化的對策建議：結(jié)合第三部分內(nèi)部控制評價指標體系各級指標的權(quán)重及評價結(jié)果分析造成LJ公司內(nèi)部控制現(xiàn)狀的原因,并以此為依據(jù)結(jié)合筆者在調(diào)研期間所獲取的信息對LJ公司內(nèi)部控制提出針對性的優(yōu)化建議。第五部分結(jié)論與展望：對本文研究結(jié)論進行總結(jié),同時也對進一步研究的方向提出期望。 本文的主要貢獻包括：第一,本文對案例企業(yè)LJ公司的內(nèi)部控制綜合評價采用的是模糊層次分析法,對于研究模糊綜合評價法在企業(yè)中的應(yīng)用具有參考意義。第二,本文以《企業(yè)內(nèi)部控制基本規(guī)范》與《企業(yè)內(nèi)部控制評價指引》為理論依據(jù),結(jié)合筆者在LJ公司扎根調(diào)查所獲得的對LJ公司內(nèi)部控制的了解,為LJ公司量身打造了適合的內(nèi)部控制評價指標體系,這一體系可以為LJ公司管理層日后的內(nèi)部控制評價工作提供一些參考。第三,本文通過分析LJ公司內(nèi)部控制評價指標系統(tǒng)各級指標的評價結(jié)果,找到了LJ公司內(nèi)部控制的薄弱環(huán)節(jié)包括組織架構(gòu)不合理、發(fā)展戰(zhàn)略制定不當(dāng)、風(fēng)險評估系統(tǒng)缺失、預(yù)算控制執(zhí)行不力、反舞弊機制不完善、內(nèi)部控制評價與缺陷報告缺失等重大缺陷,提出了具有針劉性的改進建議。這些建議可以幫助LJ公司改善內(nèi)部管理,從而提高其生產(chǎn)經(jīng)營效率。
[Abstract]:With the rapid development of the social economy and the intensification of market competition, the demand for the establishment of a perfect internal control system is becoming more and more urgent in China for.2012 years. With the overall implementation of the basic norms of internal control and its supporting guidelines in the scope of the listed companies on the domestic board, the development of internal control theory and practice in our country has entered into the development of the theory and practice of internal control in China. However, the research on internal control and internal control of internal control and internal control evaluation in China started relatively late, and more is concerned with the research of theory. The case of applied research is mostly listed companies. The case company selected in this paper is a non listed large and medium-sized enterprise, and the research on how the large and medium enterprises in non listed companies use the internal enterprise. It is of great practical significance to control the basic standards, establish a standardized and perfect internal control system and how to conduct internal control evaluation based on the internal control evaluation guidelines of enterprises. Liquor is a traditional commodity for Chinese consumers to communicate emotions. Liquor industry is a very special industry in China. It experienced 2001 to 2011. After the explosive growth of gold in ten years, the liquor industry ushered in the "cold winter" in the industry in 2012. The liquor industry may not be able to get rid of the industry's dilemma in a short time in the future. Liquor enterprises face the great challenge of survival and development. When the development trend is good, the liquor enterprise management often concentrates on the expansion of the foreign liquor industry. In the new situation, the importance of internal control to the liquor enterprises has risen to an unprecedented height in the new situation..LJ company is a representative enterprise in the liquor industry. This paper hopes to change the internal control system of other enterprises in the white wine industry by studying the internal control of LJ company. Good advice is provided for good reference.
In addition to the introduction part, the main contents of this paper include: the first part of the theoretical analysis of internal control evaluation: including the literature review of internal control evaluation, the theoretical basis of internal control - the basis of behavior and control methodology and the theoretical framework of internal control evaluation. The second part of the internal control of the LJ company To introduce the background of the case company and the basic status of the industry, and then introduce the investigation results of the status of the internal control of case company from two aspects of the whole and the business process. The perspective of the situation of the internal control of the case company is the important premise to establish the internal control evaluation system of the case company. The third part of LJ company is in the company. The evaluation and analysis of the Department control: first, it introduces the evaluation index system for the internal control evaluation of the case company, and then takes the internal supervision elements as an example to show the detailed process of evaluating the internal control of the case company by fuzzy analytic hierarchy process, and explains the evaluation result of the fuzzy analytic hierarchy process of internal control of LJ company, this part of the content. It is the core content of this article. The fourth part of LJ company internal control optimization countermeasures and suggestions: combining the weight of the index system at all levels of the third parts of internal control evaluation index system and the analysis of the evaluation results to cause the internal control status of LJ company, and based on the information obtained by the author during the investigation and the internal control of the LJ company The fifth part is the conclusion and Outlook: the conclusion of this study is summarized, and the direction of further research is also put forward.
The main contributions of this paper include: first, this paper uses fuzzy analytic hierarchy process (fuzzy analytic hierarchy process) for the comprehensive evaluation of the internal control of LJ company in case enterprises, and has a reference significance for the study of the application of fuzzy comprehensive evaluation method in the enterprise. Second, this paper is based on the theoretical basis of the basic norms of internal control of enterprises and the guidance of internal control evaluation of enterprises. Combined with the understanding of the internal control of LJ company obtained by the author of LJ company, a suitable internal control evaluation index system is built for LJ company. This system can provide some reference for the internal control evaluation work of LJ company management in the future. Third, this paper analyzes the internal control evaluation index system of LJ company. The evaluation results of the indicators at all levels have found that the weak links of internal control of LJ company include unreasonable organizational structure, improper development strategy, lack of risk assessment system, poor implementation of budget control, imperfect anti fraud mechanism and lack of internal control evaluation and defect report. Some suggestions can help LJ improve its internal management so as to improve its production and operation efficiency.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.82;F406.7

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