【摘要】：企業(yè)內部控制活動的有效性對企業(yè)的經(jīng)營管理起著至關重大的作用，如何提高企業(yè)內部控制活動有效性在當今學術界備受學者關注。本文以Y公司內部控制活動有效性作為個案研究對象,如何對Y公司內部控制活動有效性進行評價，是Y公司亟需解決的問題。因此，本文站在研究者的視角，對Y公司內部控制活動有效性進行研究，具有一定的理論和現(xiàn)實意義。 在本文的研究中，首先提出了研究的背景及意義，緊接著進行相關文獻的綜述，并提出本文研究的內容和方法。其次，對Y公司的基本情況及內部控制活動現(xiàn)狀進行描述。再次，運用模糊綜合評價法對Y公司內部控制活動的有效性進行評價。依據(jù)《企業(yè)內部控制應用指引》，結合Y公司經(jīng)營特點，確定Y公司內部控制活動的評價指標，然后通過問卷調查的方式確定評價指標的隸屬度，運用層次分析法確定評價指標的權重，從而綜合評價指標的隸屬度和權重得出評價結果。并對評價結果進行分析。再從評價結果的分析中找出Y公司內部控制活動存在的問題并分析其成因。最后針對其存在的問題及成因，，結合Y公司的經(jīng)營情況，提出相應的改進建議。 本文的研究結果表明，雖然Y公司內部控制活動有效性整體上看是有效的，但仍然存在一些問題，主要表現(xiàn)為銷售業(yè)務執(zhí)行不到位、業(yè)務外包流程操作不合規(guī)、工程項目管理不規(guī)范和資產管理效率低下。針對這四個問題，本文提出了相應的改進建議，包括建立銷售業(yè)務監(jiān)督機制、加強業(yè)務外包流程監(jiān)控力度、明確工程項目工作職責和更新固定資產管理技術。這對提高Y公司內部控制有效性，保證Y公司可持續(xù)發(fā)展具有重要的作用。同時，期望本文的研究能對對其他企業(yè)內部控制活動有效性的評價提供一些借鑒。
[Abstract]:The effectiveness of enterprise internal control activities plays an important role in the management of enterprises. How to improve the effectiveness of enterprise internal control activities has been concerned by scholars. In this paper, the effectiveness of Y company's internal control activities as a case study, how to evaluate the effectiveness of Y company's internal control activities is a problem that needs to be solved urgently. Therefore, from the perspective of researchers, this paper studies the effectiveness of Y Company's internal control activities, which has certain theoretical and practical significance. In the research of this paper, the background and significance of the research are put forward first, and then the related literature is summarized, and the contents and methods of the research are put forward. Secondly, the basic situation of Y Company and the current situation of internal control activities are described. Thirdly, the fuzzy comprehensive evaluation method is used to evaluate the effectiveness of Y Company's internal control activities. According to the Application Guide of Enterprise Internal Control, combined with the operating characteristics of Y Company, the evaluation index of Y Company's internal control activity is determined, and then the membership degree of the evaluation index is determined by questionnaire survey. The weight of the evaluation index is determined by the analytic hierarchy process (AHP), and the evaluation result is obtained by synthesizing the membership degree and weight of the evaluation index. The evaluation results are analyzed. Then from the analysis of evaluation results to find out the existing problems of Y Company's internal control activities and analyze its causes. Finally, according to its existing problems and causes, combined with the operating situation of Y Company, the corresponding improvement suggestions are put forward. The results of this paper show that although the effectiveness of internal control activities in Y Company is effective, there are still some problems, such as the lack of execution of sales business and the irregular operation of business outsourcing process. Project management is not standardized and asset management is inefficient. In view of these four problems, this paper puts forward corresponding improvement suggestions, including establishing the sales business supervision mechanism, strengthening the monitoring of the business outsourcing process, clarifying the work responsibility of the engineering project and updating the fixed assets management technology. This plays an important role in improving the effectiveness of Y Company's internal control and ensuring Y Company's sustainable development. At the same time, it is expected that this study can provide some reference for the evaluation of the effectiveness of internal control activities of other enterprises.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.47;F299.233.42

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