【摘要】：在市場(chǎng)經(jīng)濟(jì)的宏觀環(huán)境下,企業(yè)已成為國(guó)民經(jīng)濟(jì)的重要構(gòu)成部分。企業(yè)為了在市場(chǎng)競(jìng)爭(zhēng)中立于不敗之地,獲得快速、健康、穩(wěn)定的發(fā)展,就需要以最優(yōu)的方式提高自身的經(jīng)濟(jì)效益和社會(huì)效益,提升企業(yè)既定目標(biāo)的達(dá)成率。為了實(shí)現(xiàn)上述要求,企業(yè)需要依靠?jī)?nèi)部的管理機(jī)制和控制能力,來(lái)規(guī)避風(fēng)險(xiǎn),降低成本,提高效益。因此,企業(yè)內(nèi)部控制的作用與意義便越來(lái)越重要。我國(guó)自2008年出臺(tái)《企業(yè)內(nèi)部控制基本規(guī)范》后,企業(yè)內(nèi)部控制作為企業(yè)規(guī)范化管理的手段,已逐步得到企業(yè)的認(rèn)可與推行。 不同的行業(yè)、不同的企業(yè),其內(nèi)部控制的形式與重點(diǎn)有所不同,內(nèi)部控制存在的問(wèn)題也不完全相同。同一企業(yè)的不同發(fā)展階段,其內(nèi)部控制問(wèn)題也存在著一定的差異。此文運(yùn)用企業(yè)內(nèi)部控制的相關(guān)理論,對(duì)BX食品股份有限公司不同發(fā)展階段內(nèi)部控制存在的問(wèn)題及原因進(jìn)行了深入的研究,并針對(duì)這些問(wèn)題,系統(tǒng)性的進(jìn)行了優(yōu)化內(nèi)部控制的流程分析,根據(jù)分析的情況,結(jié)合企業(yè)在單一產(chǎn)品階段和多品類(lèi)集團(tuán)式經(jīng)營(yíng)階段的差異性,分別提出了內(nèi)部控制的實(shí)施建議。通過(guò)分析研究從而得出：內(nèi)部控制是企業(yè)健康發(fā)展不可或缺的重要組成部分；企業(yè)在不同的發(fā)展階段所面臨的內(nèi)部控制問(wèn)題有所不同,因而內(nèi)部控制的實(shí)施策略也應(yīng)有所不同；另外,企業(yè)內(nèi)部控制在市場(chǎng)經(jīng)濟(jì)環(huán)境下應(yīng)更加講求“成本效益”、“風(fēng)險(xiǎn)導(dǎo)向”、“系統(tǒng)性”、“專(zhuān)業(yè)性”和“創(chuàng)新性”。企業(yè)內(nèi)部控制只有不斷創(chuàng)新方法,把握發(fā)展趨勢(shì),靈活調(diào)整策略,才能夠使企業(yè)走上健康發(fā)展之路,使企業(yè)的競(jìng)爭(zhēng)力得以不斷的提升。 此文從理論分析到具體案例解剖,系統(tǒng)的將BX食品股份有限公司內(nèi)部控制的問(wèn)題、原因、優(yōu)化分析、實(shí)施建議進(jìn)行了全面、系統(tǒng)、分階段的論述,對(duì)相關(guān)企業(yè)及企業(yè)發(fā)展不同階段的內(nèi)部控制問(wèn)題研究,都會(huì)有一定的參考意義。
[Abstract]:In the macro-environment of market economy, enterprises have become an important part of national economy. In order to be invincible in the market competition and obtain rapid, healthy and stable development, enterprises need to improve their own economic and social benefits in the best way, and improve the rate of achievement of the enterprise's established goals. In order to realize the above requirements, enterprises need to rely on internal management mechanism and control ability to avoid risks, reduce costs and improve efficiency. Therefore, the role and significance of enterprise internal control is becoming more and more important. Since the introduction of the basic Standard of Enterprise Internal Control in 2008, as a means of standardized management of enterprises, the internal control of enterprises has been gradually recognized and implemented by enterprises. Different industries and different enterprises have different internal control forms and emphases, and the problems of internal control are not exactly the same. At different stages of development of the same enterprise, there are some differences in its internal control problems. In this paper, the problems and causes of internal control in different stages of development of BX Food Co., Ltd. are deeply studied by using the relevant theories of internal control of enterprises, and these problems are pointed out. Systematic analysis of the process of optimization of internal control, according to the analysis of the situation, combined with the enterprise in the single product stage and multi-category group management phase differences, respectively put forward the implementation of internal control recommendations. Through the analysis and research, it is concluded that internal control is an indispensable and important part of the healthy development of enterprises, the internal control problems faced by enterprises in different stages of development are different, so the implementation strategies of internal control should be different. In addition, enterprises' internal control should pay more attention to "cost benefit", "risk orientation", "systematization", "professionalism" and "innovation" in the market economy environment. Only by constantly innovating the method, grasping the development trend and adjusting the strategy flexibly, can the enterprise take the road of healthy development and the competitiveness of the enterprise be continuously promoted. From the theoretical analysis to the specific case study, this paper systematically discusses the internal control problems, causes, optimization analysis and implementation suggestions of BX Food Co., Ltd. in a comprehensive, systematic and phased manner. The research on internal control in different stages of the development of related enterprises and enterprises will have some reference significance.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.82;F406.7

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本文編號(hào)：2349920