本文選題：內(nèi)部控制 + 軍工企業(yè)�。� 參考：《長安大學(xué)》2014年碩士論文

【摘要】：我國從20世紀80年代的改革開放以來，軍工企業(yè)開始從計劃經(jīng)濟轉(zhuǎn)變?yōu)槭袌鼋?jīng)濟，軍事和企業(yè)管理者的需要采取一定的控制措施來適應(yīng)市場經(jīng)濟，在日常管理活動中，但卻由于內(nèi)部控制方面不具備足夠的知識。從21世紀初開始，中國開展了大規(guī)模的股份制企業(yè)改革，進一步建立軍事和企業(yè)所有權(quán)與企業(yè)經(jīng)營權(quán)的分離的主體地位，軍工企業(yè)的管理層開始意識到內(nèi)部控制的重要性，要建立健全內(nèi)部控制制度，以實現(xiàn)向現(xiàn)代企業(yè)管理模式的過渡過程。 中國尚未明確提出關(guān)于軍工企業(yè)的特殊性而提出的內(nèi)部控制的規(guī)定，其理論還沒有被系統(tǒng)和深入的研究，進而比較缺乏專業(yè)理論板塊的支持，沒有形成一個完整的框架體系；在實際應(yīng)用中，也沒有成功的經(jīng)驗可以借鑒。大多數(shù)軍工企業(yè)內(nèi)控標準以一般工業(yè)企業(yè)的標準作為指引，促使內(nèi)部控制失效。因此，根據(jù)軍工企業(yè)的特殊性，從實際發(fā)展的需要，建立內(nèi)部控制系統(tǒng)，適合軍事行業(yè)的特點，以加強風(fēng)險防范，增進中國的軍工企業(yè)內(nèi)部控制理論的健康發(fā)展有著重要的理論意義和現(xiàn)實意義的。 論文首先借鑒COSO內(nèi)部控制框架理論，參考我國《企業(yè)內(nèi)部控制基本規(guī)范》以及三個配套指引等的具體規(guī)定，并借鑒大量相關(guān)文獻理論的基礎(chǔ)上，從內(nèi)部控制體系的五大構(gòu)成要素：內(nèi)部控制環(huán)境、風(fēng)險評估、控制活動、信息與溝通、內(nèi)部監(jiān)督出發(fā)，，采用文獻研究法、調(diào)查研究法、案例分析法等，深入剖析了X軍工企業(yè)內(nèi)部控制現(xiàn)狀，認為存在內(nèi)部控制環(huán)境不理想、風(fēng)險意識不強等問題，并提出了優(yōu)化內(nèi)部控制環(huán)境、強化風(fēng)險意識、建立風(fēng)險評估機制等具體應(yīng)用性對策優(yōu)化X企業(yè)內(nèi)部控制，旨在通過完善X企業(yè)的內(nèi)部控制，進一步推動X企業(yè)的可持續(xù)發(fā)展，提高經(jīng)營管理水平和風(fēng)險防范能力。同時，也為我國軍工企業(yè)探索適合自身特點的內(nèi)部控制系統(tǒng)方法和思路提出借鑒和參考等應(yīng)用性價值。
[Abstract]:Since the reform and opening to the outside world in the 1980s, the military enterprises began to change from the planned economy to the market economy. The military and enterprise managers need to take certain control measures to adapt to the market economy, and in the daily management activities, But because internal control does not have enough knowledge. Since the beginning of the 21st century, China has carried out a large-scale reform of joint-stock enterprises, further establishing the main position of separating military and enterprise ownership from enterprise management, and the management of military enterprises has begun to realize the importance of internal control. It is necessary to establish and perfect the internal control system in order to realize the transition to modern enterprise management mode. China has not clearly put forward the regulation of internal control about the particularity of military enterprises, its theory has not been systematically and deeply studied, and then it lacks the support of professional theoretical plate, and has not formed a complete framework system; In the practical application, there is no successful experience to learn from. Most of the internal control standards of military enterprises are guided by the standards of general industrial enterprises, which impels the internal control to fail. Therefore, according to the particularity of military enterprises and the needs of actual development, the establishment of internal control system is suitable for the characteristics of military industry, in order to strengthen risk prevention, It is of great theoretical and practical significance to promote the healthy development of the theory of internal control in China's military enterprises. First of all, the paper draws lessons from the theory of COSO internal control framework, refers to the specific provisions of the basic norms of Enterprise Internal Control and three supporting guidelines in China, and draws lessons from a large number of relevant literature theories. From the five elements of internal control system: internal control environment, risk assessment, control activities, information and communication, internal supervision, the use of literature research, investigation and research, case analysis, etc. This paper deeply analyzes the present situation of internal control in X military enterprises, and points out that the internal control environment is not ideal and the risk consciousness is not strong, and puts forward the optimization of internal control environment and the strengthening of risk consciousness. The purpose of optimizing X enterprise's internal control is to improve the X enterprise's sustainable development and improve the management level and risk prevention ability by perfecting the X enterprise's internal control. At the same time, it also provides reference and reference value for China's military enterprises to explore the internal control system methods and ideas suitable for their own characteristics.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.48

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