本文選題：內(nèi)部控制　切入點(diǎn)：石油化工行業(yè)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：強(qiáng)化企業(yè)的內(nèi)部控制已經(jīng)成為目前各個(gè)國(guó)家管理其公司的重要手段，是推動(dòng)企業(yè)持續(xù)健康發(fā)展的重要保證,這已經(jīng)逐漸成為不爭(zhēng)的事實(shí)。內(nèi)部控制在監(jiān)督管理中的主要作用是：對(duì)企業(yè)資產(chǎn)的安全、完整和是否有效使用進(jìn)行保護(hù)；對(duì)會(huì)計(jì)信息及其他各種管理信息的可靠性和及時(shí)性進(jìn)行監(jiān)控；深入貫徹落實(shí)企業(yè)現(xiàn)有的各項(xiàng)管理制度、方針和措施；盡最大努力控制壓縮成本、費(fèi)用，對(duì)不必要的成本、費(fèi)用加大管理力度，使企業(yè)的經(jīng)濟(jì)利潤(rùn)實(shí)現(xiàn)最大化；對(duì)于查明的各種錯(cuò)誤和弊端要及時(shí)消除，將隱患解決在萌芽狀態(tài)，提前做好各種預(yù)防方法；保證企業(yè)各項(xiàng)生產(chǎn)和經(jīng)營(yíng)活動(dòng)有秩序有效地進(jìn)行。 眾所周知，石油和化工行業(yè)是一國(guó)最關(guān)鍵的經(jīng)濟(jì)命脈之一，石化行業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)，關(guān)系國(guó)家長(zhǎng)久安全與穩(wěn)定可持續(xù)發(fā)展，具有產(chǎn)業(yè)鏈長(zhǎng)、關(guān)聯(lián)度高、帶動(dòng)性強(qiáng)等特點(diǎn)，在經(jīng)濟(jì)建設(shè)、國(guó)防事業(yè)和人民生活中發(fā)揮著極其重要的作用，是重中之重。石化行業(yè)自身的特點(diǎn)決定著其監(jiān)督管理存在著諸多的不足，，導(dǎo)致石化行業(yè)監(jiān)管力度不足、范圍不全、定位不準(zhǔn)，極大的削弱了中國(guó)石化企業(yè)在國(guó)際市場(chǎng)上的綜合競(jìng)爭(zhēng)力。本文試圖把以內(nèi)部控制為基礎(chǔ)的監(jiān)督管理機(jī)制引入石化行業(yè)，以期更好的推動(dòng)其健康、快速、穩(wěn)定的發(fā)展，從而實(shí)現(xiàn)其應(yīng)有的作用。 本文主要采用了規(guī)范研究法，交叉文獻(xiàn)研究法、調(diào)查研究法和比較研究法等具體方法。文章共有如下五個(gè)方面構(gòu)成：一是引言，闡述選題的背景，不僅對(duì)研究的方式以及方法進(jìn)行分析，而且對(duì)國(guó)內(nèi)外的研究狀況進(jìn)行詳細(xì)闡述。二是對(duì)內(nèi)部控制和企業(yè)監(jiān)管機(jī)制問(wèn)題進(jìn)行論述。三是主要以A石化企業(yè)為例進(jìn)行研究，分析我國(guó)石化行業(yè)監(jiān)管機(jī)制存在的突出問(wèn)題。四是對(duì)如何完善以我國(guó)石化企業(yè)的監(jiān)督管理機(jī)制進(jìn)行對(duì)策分析。五是對(duì)本文的主要觀點(diǎn)進(jìn)行總結(jié)。
[Abstract]:Strengthening the internal control of enterprises has become an important means for each country to manage its companies, and is an important guarantee to promote the sustained and healthy development of enterprises. This has gradually become an indisputable fact. The main function of internal control in supervision and management is: to protect the security, integrity and effective use of enterprise assets; To monitor the reliability and timeliness of accounting information and other kinds of management information; to carry out in depth the existing management systems, policies and measures of an enterprise; to do its utmost to control the reduction of costs, expenses, and unnecessary costs, The cost increases the management dynamics, causes the enterprise economic profit to realize the maximization, regarding the discovered each kind of mistake and the malpractice must eliminate in time, will solve the hidden trouble in the embryonic state, completes each kind of prevention method in advance; Ensure that all production and business activities of the enterprise are carried out in an orderly and effective manner. As we all know, petroleum and chemical industry is one of the most critical economic lifelines of a country. Petrochemical industry is the pillar industry of our national economy, which is related to the long-term security and stable and sustainable development of the country, and has a long industrial chain and a high degree of correlation. The characteristics of strong belt play an extremely important role in economic construction, national defense and people's life. The characteristics of petrochemical industry determine that there are many deficiencies in its supervision and management. This paper attempts to introduce the supervision and management mechanism based on internal control into petrochemical industry, which leads to insufficient supervision, incomplete scope and inaccurate positioning, which greatly weaken the comprehensive competitiveness of Chinese petrochemical enterprises in the international market. In order to better promote its healthy, rapid and stable development, so as to achieve its due role. This paper mainly adopts the normative research method, the cross-literature research method, the investigation research method and the comparative research method and so on. The article has the following five aspects: first, the introduction, elaborates the selected topic background, Not only the research methods and methods are analyzed, but also the research situation at home and abroad is expounded in detail. The second is to discuss the internal control and enterprise supervision mechanism. The third is to take A petrochemical enterprise as an example. This paper analyzes the outstanding problems existing in the supervision mechanism of petrochemical industry in China. Fourth, it analyzes how to perfect the supervision and management mechanism of petrochemical enterprises in our country. Finally, it summarizes the main points of view of this paper.
【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)】：F406.7;F426.22

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 鹿詩(shī)偉;M公司內(nèi)部控制案例分析[D];中國(guó)財(cái)政科學(xué)研究院;2016年

本文編號(hào)：1602161