本文選題：籌資活動(dòng) + 內(nèi)部控制　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文

【摘要】：企業(yè)的內(nèi)部控制思想由來(lái)已久，企業(yè)管理的關(guān)鍵點(diǎn)是內(nèi)部控制制度的建設(shè)程度，同樣這也是企業(yè)進(jìn)行管理精細(xì)化的重要組成部分。假如企業(yè)的內(nèi)部控制缺失，企業(yè)的管理將會(huì)出現(xiàn)問(wèn)題，企業(yè)財(cái)務(wù)出現(xiàn)困境，最終引起企業(yè)陷入困境，甚至破產(chǎn)。所以，加強(qiáng)企業(yè)內(nèi)部控制和管理，抓住企業(yè)管理的關(guān)鍵控制點(diǎn)，能有效保護(hù)企業(yè)利益，維護(hù)企業(yè)的生存和發(fā)展。 SC是一個(gè)國(guó)有上市企業(yè)，國(guó)有企業(yè)必須符合要符合中國(guó)特色社會(huì)主義道路的特點(diǎn)，要符合中國(guó)正處于社會(huì)主義初級(jí)階段的具體國(guó)情要求。我們也可以看到SC公司是一個(gè)大型的上市企業(yè)，涉及到房地產(chǎn)，水務(wù)，和金融服務(wù)業(yè)。這些行業(yè)，特別是房地產(chǎn)和金融服務(wù)業(yè)，都是需要先期籌資，而后再開(kāi)始運(yùn)作。因此，企業(yè)只有加強(qiáng)內(nèi)部控制管理，才能為籌資活動(dòng)的順利開(kāi)展創(chuàng)造條件和保障，促進(jìn)企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。在實(shí)踐中，，許多企業(yè)在籌資活動(dòng)中遭受失敗，企業(yè)內(nèi)部控制管理出現(xiàn)問(wèn)題是其失敗的重要原因。 本論文可分為五個(gè)部分，具體內(nèi)容如下： 第一章緒論，本章的主要內(nèi)容包括選題背景、研究意義和研究目的，并對(duì)國(guó)內(nèi)外學(xué)者關(guān)于內(nèi)部控制理論進(jìn)行了介紹說(shuō)明。 第二章主要闡述了研究對(duì)象SC公司的概況，包括SC公司的籌資結(jié)構(gòu)和籌資方式。 第三章主要闡述SC公司的籌資活動(dòng)的內(nèi)部控制現(xiàn)狀和存在的問(wèn)題，這也是全文的主要部分。只有尋找出問(wèn)題所在才能找對(duì)應(yīng)對(duì)的策略。 第四章主要是介紹SC公司的籌資活動(dòng)的內(nèi)部控制目標(biāo)原則和關(guān)鍵控制點(diǎn)。SC公司如果要針對(duì)前面第三章闡述的現(xiàn)狀以及內(nèi)控進(jìn)行改善，該如何做，該從什么地方下手。這一章主要提供了這些要點(diǎn)和方法。 第五章是針對(duì)SC公司的現(xiàn)狀和問(wèn)題，闡述了基本對(duì)策。使得SC公司的籌資活動(dòng)的內(nèi)部控制制度體系完善。更加有利于未來(lái)SC公司的籌資活動(dòng)的展開(kāi)和進(jìn)行。 第六章是針對(duì)上述文章的一個(gè)總結(jié)概括。
[Abstract]:The idea of internal control of enterprises has a long history, the key point of enterprise management is the degree of construction of internal control system, which is also an important part of fine management of enterprises. If the internal control of the enterprise is absent, the management of the enterprise will appear the problem, the financial difficulty of the enterprise will appear, finally cause the enterprise to fall into the predicament, even go bankrupt. Therefore, strengthening the internal control and management of enterprises and grasping the key control points of enterprise management can effectively protect the interests of enterprises and maintain the survival and development of enterprises. SC is a state-owned listed enterprise. State-owned enterprises must conform to the characteristics of socialism with Chinese characteristics and meet the specific national conditions in which China is in the primary stage of socialism. We can also see SC is a large listed company involved in real estate, water, and financial services. These industries, especially real estate and financial services, need to be raised in advance before they start operating. Therefore, only by strengthening the internal control management can the enterprises create the conditions and guarantee for the smooth development of fund-raising activities, and promote the realization of the strategic objectives of the enterprises. In practice, many enterprises suffer from failure in financing activities, and the internal control management problems are the important reasons for their failure. This paper can be divided into five parts, the specific contents are as follows: chapter 1 introduction, the main content of this chapter includes the background of the topic, research significance and research purposes, and domestic and foreign scholars on the theory of internal control were introduced. The second chapter mainly describes the research object of SC company, including the financing structure and financing mode of SC company. The third chapter mainly describes the current situation and existing problems of SC's financing activities, which is also the main part of the full text. Only by finding out where the problem lies can you find the right strategy to deal with. The fourth chapter mainly introduces the internal control target principle and the key control point of the financing activities of SC. If the company wants to improve the status quo and internal control as described in the third chapter above, how to do it and where to start. This chapter mainly provides these points and methods. The fifth chapter is aimed at the SC company's present situation and the question, elaborated the basic countermeasure. So that SC financing activities of the internal control system perfect. More conducive to the future SC financing activities and the development. The sixth chapter is a summary of the above-mentioned articles.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F299.24

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