【摘要】：企業(yè)內(nèi)部控制活動(dòng)的有效性對(duì)企業(yè)的經(jīng)營(yíng)管理起著至關(guān)重大的作用，如何提高企業(yè)內(nèi)部控制活動(dòng)有效性在當(dāng)今學(xué)術(shù)界備受學(xué)者關(guān)注。本文以Y公司內(nèi)部控制活動(dòng)有效性作為個(gè)案研究對(duì)象,如何對(duì)Y公司內(nèi)部控制活動(dòng)有效性進(jìn)行評(píng)價(jià)，是Y公司亟需解決的問(wèn)題。因此，本文站在研究者的視角，對(duì)Y公司內(nèi)部控制活動(dòng)有效性進(jìn)行研究，具有一定的理論和現(xiàn)實(shí)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(jìn)行相關(guān)文獻(xiàn)的綜述，并提出本文研究的內(nèi)容和方法。其次，對(duì)Y公司的基本情況及內(nèi)部控制活動(dòng)現(xiàn)狀進(jìn)行描述。再次，運(yùn)用模糊綜合評(píng)價(jià)法對(duì)Y公司內(nèi)部控制活動(dòng)的有效性進(jìn)行評(píng)價(jià)。依據(jù)《企業(yè)內(nèi)部控制應(yīng)用指引》，結(jié)合Y公司經(jīng)營(yíng)特點(diǎn)，確定Y公司內(nèi)部控制活動(dòng)的評(píng)價(jià)指標(biāo)，然后通過(guò)問(wèn)卷調(diào)查的方式確定評(píng)價(jià)指標(biāo)的隸屬度，運(yùn)用層次分析法確定評(píng)價(jià)指標(biāo)的權(quán)重，從而綜合評(píng)價(jià)指標(biāo)的隸屬度和權(quán)重得出評(píng)價(jià)結(jié)果。并對(duì)評(píng)價(jià)結(jié)果進(jìn)行分析。再?gòu)脑u(píng)價(jià)結(jié)果的分析中找出Y公司內(nèi)部控制活動(dòng)存在的問(wèn)題并分析其成因。最后針對(duì)其存在的問(wèn)題及成因，，結(jié)合Y公司的經(jīng)營(yíng)情況，提出相應(yīng)的改進(jìn)建議。 本文的研究結(jié)果表明，雖然Y公司內(nèi)部控制活動(dòng)有效性整體上看是有效的，但仍然存在一些問(wèn)題，主要表現(xiàn)為銷(xiāo)售業(yè)務(wù)執(zhí)行不到位、業(yè)務(wù)外包流程操作不合規(guī)、工程項(xiàng)目管理不規(guī)范和資產(chǎn)管理效率低下。針對(duì)這四個(gè)問(wèn)題，本文提出了相應(yīng)的改進(jìn)建議，包括建立銷(xiāo)售業(yè)務(wù)監(jiān)督機(jī)制、加強(qiáng)業(yè)務(wù)外包流程監(jiān)控力度、明確工程項(xiàng)目工作職責(zé)和更新固定資產(chǎn)管理技術(shù)。這對(duì)提高Y公司內(nèi)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(shí)，期望本文的研究能對(duì)對(duì)其他企業(yè)內(nèi)部控制活動(dòng)有效性的評(píng)價(jià)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(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F299.233.47;F299.233.42

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