【摘要】：改革開放以來,作為我國經(jīng)濟(jì)主要支柱和就業(yè)主要渠道的中小制造企業(yè),憑借自身規(guī)模小、體制靈活的優(yōu)勢獲得了長足的發(fā)展,不斷地壯大,成為國民經(jīng)濟(jì)中的亮麗風(fēng)景。中小制造企業(yè)在發(fā)展之初,顯示出了活躍的生命力。然而,隨著中小制造企業(yè)隊伍的不斷壯大,企業(yè)內(nèi)部控制顯現(xiàn)的問題越來越成為了阻礙其發(fā)展的障礙。鑒于此,針對中小制造企業(yè)存在的問題,必須要進(jìn)行深入地研究并提出相應(yīng)的對策。本文將以COSO內(nèi)控框架理論為依據(jù),采用文獻(xiàn)資料法、調(diào)查表法和訪談法對內(nèi)部控制五大要素進(jìn)行研究,針對內(nèi)部控制五要素設(shè)計調(diào)研問卷進(jìn)行調(diào)研并開展企業(yè)訪談,運(yùn)用調(diào)研和訪談的統(tǒng)計分析結(jié)果,對內(nèi)部控制在我國中小制造企業(yè)中的現(xiàn)狀和現(xiàn)存的問題進(jìn)行揭示。同時,借鑒國內(nèi)外內(nèi)部控制已有的先進(jìn)研究成果,對我國中小制造企業(yè)現(xiàn)存的內(nèi)部控制問題從優(yōu)化內(nèi)部控制環(huán)境、加強(qiáng)企業(yè)監(jiān)督、完善反舞弊機(jī)制、加強(qiáng)風(fēng)險管理和規(guī)范控制活動這五個方面給出有針對性的對策建議。在研究內(nèi)容方面,內(nèi)部控制理論在制造業(yè)尚未有系統(tǒng)、全面的研究,筆者在本文中將對我國中小制造企業(yè)內(nèi)部控制的現(xiàn)狀和問題進(jìn)行系統(tǒng)、全面的研究,以期為我國中小制造企業(yè)有效解決內(nèi)部控制問題提出有針對性的對策和建議,為我國中小制造企業(yè)創(chuàng)造良好的內(nèi)部控制環(huán)境。本文的研究內(nèi)容,符合我國中小制造企業(yè)加強(qiáng)內(nèi)控建設(shè)的迫切需要,可以為我國數(shù)量眾多的中小制造企業(yè)制定內(nèi)部控制解決措施提供參考依據(jù),具有積極的現(xiàn)實(shí)意義。
[Abstract]:Since the reform and opening up, as the main pillar of our economy and the main channel of employment, the small and medium-sized manufacturing enterprises have made great progress with their own small scale and flexible system, and become the bright scenery in the national economy. Small and medium-sized manufacturing enterprises at the beginning of the development, showing active vitality. However, with the development of small and medium-sized manufacturing enterprises, the problems of internal control become more and more obstacles to the development of small and medium-sized manufacturing enterprises. In view of this, in view of the problems existing in small and medium-sized manufacturing enterprises, it is necessary to make a thorough study and put forward corresponding countermeasures. Based on the theory of COSO internal control framework, this paper studies the five elements of internal control by using the method of literature, questionnaire and interview, designs a questionnaire for the five elements of internal control and carries out enterprise interviews. The present situation and existing problems of internal control in small and medium-sized manufacturing enterprises in China are revealed by using the statistical analysis results of investigation and interview. At the same time, referring to the advanced research results of internal control at home and abroad, the existing internal control problems of small and medium-sized manufacturing enterprises in our country should be improved by optimizing the internal control environment, strengthening the supervision of enterprises, and perfecting the anti-fraud mechanism. Strengthening risk management and standardizing control activities are the five aspects of targeted countermeasures and suggestions. In the aspect of research content, the theory of internal control has not been studied systematically and comprehensively in the manufacturing industry. In this paper, the author will make a systematic and comprehensive study on the present situation and problems of the internal control of small and medium-sized manufacturing enterprises in China. In order to solve the problem of internal control effectively for the small and medium-sized manufacturing enterprises in China, put forward targeted countermeasures and suggestions, and create a good internal control environment for the small and medium-sized manufacturing enterprises in our country. The research content of this paper is in line with the urgent need of strengthening the internal control construction of the small and medium-sized manufacturing enterprises in our country, and can provide the reference basis for a large number of small and medium-sized manufacturing enterprises in our country to formulate the internal control solution measures, which has positive practical significance.
【學(xué)位授予單位】：華東師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F425;F406.7

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本文編號：2299156