本文選題：內(nèi)部控制 + 風險評估��； 參考：《遼寧大學》2017年碩士論文

【摘要】：21世紀的今天,我國的政治經(jīng)濟步入了飛速的發(fā)展的階段,然而由于人口老齡化日趨嚴重以及人口數(shù)量逐漸增多,每個人單位時間內(nèi)所需要創(chuàng)造的社會價值也隨之增加,時間變得越來越寶貴。為了能夠節(jié)省更多的時間用來工作和休息,打車成為了大多數(shù)年輕人首選的交通方式,因此各個城市出現(xiàn)了打車難用車難的情況。除了市內(nèi)打車困難之外,城市之間用車也處于低效低速的狀態(tài)。目前城市之間利用率最高的交通方式有三種,分別為火車、客車、出租車,然而這三種方式均在時間或價格上限制著顧客的選擇,嚴重影響著顧客的出行。XJ科技有限公司在這樣的出行市場上利用互聯(lián)網(wǎng)優(yōu)勢,搶險占領(lǐng)了大部分市場,但是由于公司領(lǐng)導層過分側(cè)重于市場推廣,嚴重忽略了公司內(nèi)部治理,導致了XJ科技有限公司在風險評估、信息傳輸、控制環(huán)境等方面出現(xiàn)了較為嚴重的問題。在XJ科技有限公司的日常運營中,風險控制兩個重要組成部分預算和風險評估均以形式工作為主,預算的上報不及時且報告不規(guī)范,難以為控制風險提供可靠信息;同時風險評估工作存在計分機制不科學,評估結(jié)果不經(jīng)處理,導致風險評估工作淪為形式。XJ科技有限公司在信息傳輸方面忽略后臺支撐部是公司與使用者的重要信息樞紐,沒有為公司基層員工以及后臺支撐部創(chuàng)造良好的信息傳輸渠道,導致管理層信息閉塞,對影響公司實現(xiàn)運營目標的風險反應遲鈍。本文通過緒論、案例描述、案例分析、對策與建議以及結(jié)束語,對XJ科技有限公司的內(nèi)部控制存在的問題以及解決方案進行系統(tǒng)的闡述。具體內(nèi)容如下:緒論部分主要是對論文的研究背景、研究目的及意義和研究方法與內(nèi)容進行系統(tǒng)的闡述。正文的第一部分為案例描述。該部分主要分為XJ科技有限公司概況及現(xiàn)狀和XJ科技有限公司的四個案例介紹。第二部分為論文的案例分析。該部分先對案例分析中需要的理論知識進行簡單的介紹之后對XJ科技有限公司出現(xiàn)的案例進行問題的描述和原因的分析。第三部分是啟示與建議。該部分是針對XJ科技有限公司存在的問題提出相應的整改建議和所受到的啟示。最后是結(jié)論,主要是表達希望XJ科技有限公司能夠認識到公司存在的巨大的內(nèi)部控制漏洞并加以解決。
[Abstract]:Today in the 21st century, the political economy of our country has stepped into the stage of rapid development. However, due to the aging of the population and the increasing number of the population, the social value that each person needs to create in the unit time also increases. Time has become more and more precious. In order to save more time for work and rest, taxi has become the preferred mode of transportation for most young people. In addition to the difficulties of hitchhiking in the city, inter-city cars are also in a low efficiency and low speed state. At present, there are three modes of transportation with the highest utilization rate between cities: trains, buses and taxis. However, these three modes limit the choice of customers in terms of time or price. The travel. XJ Technology Co., Ltd., which has seriously affected the customers, has taken advantage of the Internet in such a travel market and seized most of the markets. However, because the company's leadership has placed too much emphasis on market promotion, it has seriously neglected the internal governance of the company. XJ Technology Co., Ltd. has serious problems in risk assessment, information transmission, control environment and so on. In the daily operation of XJ Science and Technology Co., Ltd, the budget and risk assessment of two important components of risk control are mainly in the form of work, the budget report is not timely and the report is not standardized, so it is difficult to provide reliable information for risk control. At the same time, there is an unscientific scoring mechanism in the risk assessment work, and the evaluation results are not processed, which results in the risk assessment work being reduced to form. XJ Science and Technology Co., Ltd. neglects the backstage support department in the aspect of information transmission. It is an important information hub for the company and the users. It does not create a good information transmission channel for the basic employees and the backstage support department, which leads to the information block of the management, and is slow to respond to the risk that affects the company to achieve the operational goals. Through the introduction, case description, case analysis, countermeasures and suggestions, and concluding remarks, this paper systematically expounds the existing problems and solutions of the internal control of XJ Science and Technology Co., Ltd. The specific contents are as follows: the introduction is mainly about the research background, research purpose and significance, research methods and contents. The first part of the text is a case description. This part is mainly divided into XJ Technology Co., Ltd. and the current situation and XJ Technology Co., Ltd. four cases. The second part is the case analysis of the thesis. In this part, the theoretical knowledge needed in the case analysis is introduced briefly, and then the problem description and the cause analysis of the case of XJ Science and Technology Co., Ltd. The third part is enlightenment and suggestion. This part is aimed at the problems of XJ Technology Co., Ltd. Finally, the conclusion is mainly expressed to express the hope that XJ Technology Co., Ltd. can recognize the existence of the company's huge internal control loophole and solve it.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F724.6;F572;F570.5

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