本文選題：尚德電力 + 內(nèi)部控制管理��； 參考：《廣西師范大學(xué)》2014年碩士論文

【摘要】：內(nèi)部控制管理是現(xiàn)代企業(yè)、事業(yè)單位對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行管理時(shí)所采用的一種重要于段,對(duì)企業(yè)生產(chǎn)、銷(xiāo)售、采購(gòu)和財(cái)務(wù)管理等各個(gè)環(huán)節(jié)均有很大影響,尤其是在企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)控制方面;如果企業(yè)內(nèi)部控制管理不當(dāng),不僅會(huì)影響到企業(yè)的正常發(fā)展,有時(shí)甚至?xí)P(guān)系到企業(yè)的存亡。英國(guó)著名歷史學(xué)家湯因比曾說(shuō)過(guò)：“一個(gè)國(guó)家乃至一個(gè)民族,其衰亡往往是從內(nèi)部開(kāi)始的,外部力量不過(guò)是其衰亡前的最后一擊”�？梢�(jiàn)企業(yè)內(nèi)部控制管理的重要性。 2008年財(cái)政部、證監(jiān)會(huì)、審計(jì)署、銀監(jiān)會(huì)、保監(jiān)會(huì)等五部委聯(lián)合頒布了《企業(yè)內(nèi)部控制管理基本規(guī)范》,規(guī)定了實(shí)施內(nèi)部控制的基本目標(biāo)、基本要素、基本原則和總體要求等內(nèi)容,其中《企業(yè)內(nèi)部控制管理配套指引》對(duì)企業(yè)實(shí)施內(nèi)控控制管理的手段和方法進(jìn)行了詳細(xì)的闡述,為企業(yè)如何實(shí)施內(nèi)部控制管理提供了指導(dǎo)作用。 本文以尚德電力為例,依托尚德電力財(cái)務(wù)報(bào)表,采用文獻(xiàn)研究法、實(shí)地調(diào)研法、系統(tǒng)分析法,先是從定性到定量,而后又從定量到定性,接著再?gòu)亩ㄐ院投肯嘟Y(jié)合的方法對(duì)尚德電力財(cái)務(wù)數(shù)據(jù),從市場(chǎng)銷(xiāo)售情況、償債能力、營(yíng)運(yùn)能力、盈利能力以及未來(lái)發(fā)展能力等方面進(jìn)行了分析,從數(shù)據(jù)上指出了管理風(fēng)險(xiǎn)所在；接著又對(duì)尚德電力組織架構(gòu)、人力資源、技術(shù)研發(fā)以及市場(chǎng)競(jìng)爭(zhēng)力情況進(jìn)行探討,分析了尚德電力內(nèi)部控制管理存在的困難。在此基礎(chǔ)上運(yùn)用內(nèi)部控制管理理論,財(cái)務(wù)風(fēng)險(xiǎn)管理理論、投資者保護(hù)理論以及企業(yè)競(jìng)爭(zhēng)理論,系統(tǒng)地從尚德電力內(nèi)部控制環(huán)境、內(nèi)部控制管理活動(dòng)、內(nèi)部控制風(fēng)險(xiǎn)評(píng)估、內(nèi)部控制信息與溝通以及內(nèi)部控制管理監(jiān)督等方面分析了造成尚德電力衰敗的原因,指出了管理層的行為凌駕于內(nèi)部控制管理之上,造成尚德電力企業(yè)文化、合同擔(dān)保管理、信息與溝通以及風(fēng)險(xiǎn)監(jiān)督等內(nèi)部控制措施失效,導(dǎo)致企業(yè)資金鏈斷裂,最終走向破產(chǎn)重整。最后又針對(duì)目前管理現(xiàn)狀,結(jié)合內(nèi)部控制制度的管理要求,提出了尚德電力要建立企業(yè)誠(chéng)信文化以及改善信息與溝通等管理建議,力爭(zhēng)使企業(yè)運(yùn)營(yíng)早日回歸到正常軌道中來(lái)。 本文的創(chuàng)新點(diǎn)在于選題與視覺(jué),立足于國(guó)內(nèi)企業(yè)對(duì)內(nèi)部控制管理的需求趨勢(shì),在此基礎(chǔ)上以尚德電力為例,通過(guò)政府對(duì)上市公司、國(guó)內(nèi)大中型企業(yè)內(nèi)部控制管理工作的試點(diǎn),推動(dòng)我國(guó)內(nèi)部控制管理的建設(shè),同時(shí)跟蹤內(nèi)部控制管理過(guò)程,探析其中存在的問(wèn)題和不足,并提出運(yùn)用董事會(huì)來(lái)制衡老板無(wú)限大權(quán)力的建設(shè)性意見(jiàn)等,為企業(yè)實(shí)施內(nèi)部控制管理保駕護(hù)航。
[Abstract]:Internal control management is an important and more important part of the management of economic activities in modern enterprises. It has a great impact on the production, sales, procurement and financial management of enterprises. Especially in the aspect of business risk control, if the internal control of the enterprise is not proper, it will not only affect the normal development of the enterprise, sometimes even related to the survival of the enterprise. Thomas Toynbee, a famous British historian, once said: "the decline of a country and even a nation often begins from within, but external forces are only the last blow before they fall." This shows the importance of internal control management in enterprises. In 2008, the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, the Banking Regulatory Commission, The CIRC and other five ministries and commissions jointly promulgated the basic norms for the Administration of Internal Control of Enterprises, which stipulated the basic objectives, basic elements, basic principles and general requirements for the implementation of internal control. Among them, the supporting Guide of Enterprise Internal Control Management describes in detail the means and methods of implementing internal control management in enterprises, which provides guidance for enterprises to implement internal control management. This paper takes Suntech Electric Power as an example, relies on Suntech electric power financial statements, adopts literature research method, field investigation method and system analysis method, first from qualitative to quantitative, then from quantitative to qualitative, then from quantitative to qualitative. Then from the qualitative and quantitative analysis of Suntech electric power financial data, from the market sales, solvency, operating capacity, profitability and future development capacity, and so on. The paper points out the risk of management from the data, and then discusses the organization structure, human resources, technology development and market competitiveness of Suntech Electric Power, and analyzes the difficulties in the internal control management of Suntech Electric Power. Based on the theory of internal control management, the theory of financial risk management, the theory of investor protection and the theory of enterprise competition, this paper systematically analyzes the internal control environment, internal control management activities and internal control risk assessment of Suntech Electric Power Company. The internal control information and communication as well as the internal control management supervision and so on have analyzed the causes of Suntech electric power decline, pointed out that the behavior of management is superior to the internal control management, resulting in Suntech power enterprise culture, contract guarantee management, etc. The failure of internal control measures, such as information and communication and risk supervision, leads to the breakage of the enterprise capital chain and the eventual bankruptcy reorganization. Finally, according to the current management situation and the management requirements of internal control system, this paper puts forward some management suggestions such as establishing enterprise credit culture and improving information and communication, so as to make the enterprise operation return to normal orbit as soon as possible. The innovation of this paper lies in the choice of topics and vision, based on the demand trend of internal control management in domestic enterprises. On this basis, taking Suntech Electric Power as an example, through the government to the listed companies, domestic large and medium-sized enterprises internal control management work pilot, To promote the construction of internal control management in our country, to track the process of internal control management, to analyze the problems and shortcomings, and to put forward the constructive suggestions of using the board of directors to check and balance the unlimited power of the boss, etc. Escort for the implementation of internal control management.
【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.7;F426.61

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