本文關鍵詞： 內部控制 分析研究 改善措施　出處：《華南理工大學》2013年碩士論文　論文類型：學位論文

【摘要】：內部控制作為一種科學的企業(yè)管理方法，以企業(yè)戰(zhàn)略規(guī)劃為依據(jù)，對企業(yè)所有資源進行合理配置，涵蓋企業(yè)經營管理的各個層級、各個方面和各項業(yè)務環(huán)節(jié)，從而有計劃地、高效地、協(xié)調地、持續(xù)地開展企業(yè)的所有經營活動，對企業(yè)發(fā)展起著重大的保證和推動作用，是現(xiàn)代化企業(yè)管理的有效手段，是市場經濟條件下企業(yè)實施內部管理的科學手段和方法。不斷改善企業(yè)內部控制環(huán)境已經成為許多企業(yè)家、專家和學者關注研究的問題之一。 YN公司作為一個以電力工程施工為主、水力發(fā)電為輔并多元化經營的民營企業(yè)，，隨著外部環(huán)境則市場競爭越來越激烈，內部環(huán)境多元化呼聲越來越高，管理規(guī)模越來越大。YN公司面臨新一輪的發(fā)展機遇和挑戰(zhàn)，要實現(xiàn)企業(yè)良性持續(xù)運轉，必須進一步優(yōu)化產權結構，改善管理程序，防范管理風險才能保證企業(yè)的健康發(fā)展。YN公司如何通過內部控制管理建立集權分權適當?shù)墓芸兀鰪姽救值鸟{馭能力，使公司圍繞總體經營目標運行并最終實現(xiàn)目標是擺在公司管理者面前必須探索的問題。從國內外企業(yè)的成功經驗來看，推行內部控制管理是有效的方法和途徑。 本文以YN公司為案例，對YN公司內部控制管理目前的狀況進行全面分析研究。重點從該公司存在的問題為切入點，在分析內部控制制度的建立，執(zhí)行和可持續(xù)的問題基礎上，還剖析了高層、中層、基層的博弈狀況及內部控制要平衡的諸方面關系問題，從而為改善和優(yōu)化YN公司內部控制管理，提出可行性的對策和建議。
[Abstract]:As a scientific enterprise management method, internal control, based on the enterprise strategic planning, reasonably allocates all the resources of the enterprise, covering all levels, aspects and business links of the enterprise operation and management. To carry out all the business activities of the enterprise efficiently, harmoniously and continuously plays an important role in ensuring and promoting the development of the enterprise, and is an effective means of modern enterprise management. It is a scientific means and method for enterprises to carry out internal management under the condition of market economy, and it has become one of the problems that many entrepreneurs, experts and scholars pay close attention to. YN Company is a private enterprise with electric power engineering construction as the main, hydro power generation as auxiliary and diversified management. With the external environment, the market competition is more and more fierce, and the internal environment diversification voice is more and more high. The management scale of .YN Company is facing a new round of development opportunities and challenges, in order to achieve a healthy and sustainable operation of the enterprise, we must further optimize the structure of property rights, improve the management procedures, Only by preventing the risk of management can we ensure the healthy development of the enterprise. YN company how to establish centralized and decentralized proper control through internal control management to enhance the overall ability of the company. It is a problem that must be explored in front of the managers to make the company run around the overall management goal and realize the goal finally. From the successful experience of domestic and foreign enterprises, it is an effective way to carry out internal control management. This paper takes YN Company as a case to conduct a comprehensive analysis and study on the current situation of YN Company's internal control management. Based on the analysis of the establishment, implementation and sustainability of the internal control system, this paper focuses on the problems existing in the company as a starting point. This paper also analyzes the game situation of the upper, middle and grassroots levels and the relationship between the internal control and the balance of internal control, thus putting forward feasible countermeasures and suggestions for improving and optimizing the internal control management of yen Company.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F285;F426.61

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本文編號：1516835