基于COSO視角的ITCL公司銷售物流內(nèi)部控制研究
發(fā)布時(shí)間：2018-08-08 15:47
【摘要】：隨著經(jīng)濟(jì)的快速發(fā)展,市場競爭不斷加劇。提升企業(yè)的綜合實(shí)力是每個(gè)企業(yè)考慮的首要問題。怎樣在節(jié)約企業(yè)生產(chǎn)成本的情況下而又可以使企業(yè)產(chǎn)品的使用價(jià)值與價(jià)值得到實(shí)現(xiàn),提升企業(yè)的綜合形象,企業(yè)的內(nèi)部控制扮演著重要角色。。近三十年來,內(nèi)部控制理論越來越受到國內(nèi)外學(xué)者的關(guān)注,對(duì)企業(yè)進(jìn)行內(nèi)部控制可以監(jiān)督企業(yè)經(jīng)營任務(wù)的有效執(zhí)行,對(duì)企業(yè)的長期發(fā)展至關(guān)重要。 內(nèi)部控制是隸屬于公司內(nèi)部管理,對(duì)公司的生存和發(fā)展具有重要的實(shí)踐意義。內(nèi)部控制體系是一個(gè)由治理層、管理層和其他人員設(shè)計(jì)和執(zhí)行的有關(guān)政策和程序構(gòu)成的有機(jī)系統(tǒng)。構(gòu)建科學(xué)而高效的內(nèi)部控制體系,對(duì)于提升一個(gè)單位的管理水平,提高經(jīng)營的效率具有重要意義。新修訂的《會(huì)計(jì)法》非常關(guān)注企業(yè)內(nèi)部控制制度的建設(shè)問題。企業(yè)的經(jīng)營失敗、會(huì)計(jì)信息失真以及不法經(jīng)營在很大程度上都可以歸結(jié)為企業(yè)內(nèi)部控制的缺失或者失效。研究企業(yè)內(nèi)部控制的理論與實(shí)務(wù)就成了目前最緊迫的課題之一。但是目前學(xué)界對(duì)內(nèi)部控制的認(rèn)識(shí)還不足,也不是很統(tǒng)一。 內(nèi)部控制理論經(jīng)歷了漫長的發(fā)展時(shí)期。21世紀(jì)初國外發(fā)生的幾件由于內(nèi)部控制不當(dāng)導(dǎo)致企業(yè)經(jīng)濟(jì)出現(xiàn)嚴(yán)重危機(jī)事件,以及國內(nèi)大公司發(fā)生的類似事件,都讓學(xué)者們重新審視內(nèi)部控制的重要性。在總結(jié)和借鑒國內(nèi)外最新創(chuàng)新理論成果及中國公司自主創(chuàng)新成功經(jīng)驗(yàn)的基礎(chǔ)上,針對(duì)公司中現(xiàn)實(shí)存在的問題進(jìn)行研究。主要是為了解決ITCL公司在銷售物流方向上的內(nèi)部控制問題,以保護(hù)公司資產(chǎn)的安全,將經(jīng)營風(fēng)險(xiǎn)降低在合理的范圍內(nèi)。同時(shí)保護(hù)經(jīng)銷商的權(quán)益,真正實(shí)現(xiàn)公司與客戶的雙贏,從而為公司贏得良好的口碑。 本文以ITCL銷售物流發(fā)展情況為背景,通過分析該公司銷售物流內(nèi)部控制的問題與不足之處,給出相應(yīng)的改善措施。本文的思想主線是美國COSO框架體系下的內(nèi)部控制理論,從控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通以及監(jiān)控等五要素對(duì)ITCL銷售物流內(nèi)部控制進(jìn)行分析,運(yùn)用調(diào)查及實(shí)踐的方法,不斷完善ITCL公司銷售物流內(nèi)部控制,對(duì)ITCL公司長期發(fā)展能力的提高很有幫助,為公司可持續(xù)穩(wěn)定發(fā)展保駕護(hù)航。
[Abstract]:With the rapid development of economy, market competition is becoming more and more serious. To improve the comprehensive strength of enterprises is the first issue that every enterprise considers. How to realize the use value and value of the enterprise product under the condition of saving the production cost of the enterprise, and improve the comprehensive image of the enterprise, the internal control of the enterprise plays an important role. In the past 30 years, the theory of internal control has been paid more and more attention by domestic and foreign scholars. Internal control of enterprises can supervise the effective implementation of business tasks, and is very important to the long-term development of enterprises. Internal control is subordinate to the internal management of the company, which has important practical significance for the survival and development of the company. The internal control system is an organic system of policies and procedures designed and implemented by the governance layer, management and others. It is of great significance to construct a scientific and efficient internal control system to improve the management level of a unit and to improve the efficiency of management. The newly revised Accounting Law pays close attention to the construction of enterprise internal control system. The failure of enterprise management, the distortion of accounting information and the illegal operation can be attributed to the absence or invalidation of the internal control of the enterprise to a great extent. Research on the theory and practice of enterprise internal control has become one of the most urgent issues. However, the current academic understanding of internal control is not enough, nor is it very uniform. The theory of internal control has experienced a long period of development. At the beginning of the 21st century, several serious economic crisis events occurred in foreign countries due to improper internal control, as well as similar events that occurred in large domestic companies. Both have allowed scholars to re-examine the importance of internal controls. On the basis of summing up and drawing lessons from the latest innovation theory at home and abroad and the successful experience of independent innovation of Chinese companies, this paper studies the problems existing in the company. The main purpose of this paper is to solve the problem of internal control in the direction of sales logistics of ITCL Company in order to protect the safety of the company's assets and reduce the operating risk within a reasonable range. At the same time, protect the rights and interests of dealers, truly achieve the win-win situation between the company and customers, thus winning a good reputation for the company. Based on the development of ITCL sales logistics, this paper analyzes the problems and shortcomings of the internal control of sales logistics, and puts forward the corresponding improvement measures. The main idea of this paper is the internal control theory under the COSO framework system of the United States. It analyzes the internal control of ITCL sales logistics from five elements: control environment, risk assessment, control activities, information and communication, and monitoring. By using the method of investigation and practice, the internal control of sales logistics of ITCL Company is constantly perfected, which is helpful to the improvement of the long-term development ability of ITCL Company, and ensures the sustainable and stable development of the company.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F252;F406.7;F426.82
本文編號(hào)：2172262
[Abstract]:With the rapid development of economy, market competition is becoming more and more serious. To improve the comprehensive strength of enterprises is the first issue that every enterprise considers. How to realize the use value and value of the enterprise product under the condition of saving the production cost of the enterprise, and improve the comprehensive image of the enterprise, the internal control of the enterprise plays an important role. In the past 30 years, the theory of internal control has been paid more and more attention by domestic and foreign scholars. Internal control of enterprises can supervise the effective implementation of business tasks, and is very important to the long-term development of enterprises. Internal control is subordinate to the internal management of the company, which has important practical significance for the survival and development of the company. The internal control system is an organic system of policies and procedures designed and implemented by the governance layer, management and others. It is of great significance to construct a scientific and efficient internal control system to improve the management level of a unit and to improve the efficiency of management. The newly revised Accounting Law pays close attention to the construction of enterprise internal control system. The failure of enterprise management, the distortion of accounting information and the illegal operation can be attributed to the absence or invalidation of the internal control of the enterprise to a great extent. Research on the theory and practice of enterprise internal control has become one of the most urgent issues. However, the current academic understanding of internal control is not enough, nor is it very uniform. The theory of internal control has experienced a long period of development. At the beginning of the 21st century, several serious economic crisis events occurred in foreign countries due to improper internal control, as well as similar events that occurred in large domestic companies. Both have allowed scholars to re-examine the importance of internal controls. On the basis of summing up and drawing lessons from the latest innovation theory at home and abroad and the successful experience of independent innovation of Chinese companies, this paper studies the problems existing in the company. The main purpose of this paper is to solve the problem of internal control in the direction of sales logistics of ITCL Company in order to protect the safety of the company's assets and reduce the operating risk within a reasonable range. At the same time, protect the rights and interests of dealers, truly achieve the win-win situation between the company and customers, thus winning a good reputation for the company. Based on the development of ITCL sales logistics, this paper analyzes the problems and shortcomings of the internal control of sales logistics, and puts forward the corresponding improvement measures. The main idea of this paper is the internal control theory under the COSO framework system of the United States. It analyzes the internal control of ITCL sales logistics from five elements: control environment, risk assessment, control activities, information and communication, and monitoring. By using the method of investigation and practice, the internal control of sales logistics of ITCL Company is constantly perfected, which is helpful to the improvement of the long-term development ability of ITCL Company, and ensures the sustainable and stable development of the company.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F252;F406.7;F426.82
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，本文編號(hào)：2172262
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