江蘇農(nóng)墾信息管理的內(nèi)部控制問題研究
發(fā)布時(shí)間：2018-07-16 20:23
【摘要】：信息是反映事物的形成、關(guān)系和差別的東西,它包含在事物的差異之中而不是在事物本身。溝通是人與人之間、人與群體之間思想與感情的傳遞和反饋的過程,以求思想達(dá)成一致和感情的通暢。所謂內(nèi)部控制,是指“一個(gè)單位為了實(shí)現(xiàn)其經(jīng)營(yíng)目標(biāo),保護(hù)資產(chǎn)的安全完整,保證會(huì)計(jì)信息資料的正確可靠,確保經(jīng)營(yíng)方針的貫徹執(zhí)行,保證經(jīng)營(yíng)活動(dòng)的經(jīng)濟(jì)性、效率性和效果性而在單位內(nèi)部采取的自我調(diào)整、約束、規(guī)劃、評(píng)價(jià)和控制的一系列方法、手續(xù)與措施的總稱”。內(nèi)部控制包括控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通、監(jiān)控等五個(gè)相互聯(lián)系的要素。信息與溝通是指“及時(shí)、準(zhǔn)確、完整地收集與企業(yè)經(jīng)營(yíng)管理相關(guān)的各種信息,并使這些信息以適當(dāng)?shù)姆绞皆谄髽I(yè)有關(guān)層級(jí)之間進(jìn)行及時(shí)傳遞、有效溝通和正確應(yīng)用的過程”。一個(gè)良好的信息與溝通系統(tǒng)有助于提高內(nèi)部控制的效率和效果。21世紀(jì)是信息時(shí)代,云計(jì)算、大數(shù)據(jù)開始進(jìn)入人們的視野,人們?cè)絹碓街匾曅畔⒌牧α�。信息是風(fēng)險(xiǎn)管理的關(guān)鍵所在,是內(nèi)部控制的基礎(chǔ),隨著我國(guó)經(jīng)濟(jì)的不斷發(fā)展,企業(yè)管理中的風(fēng)險(xiǎn)日漸顯露,可靠及時(shí)完整的信息和暢通的信息渠道對(duì)企業(yè)的發(fā)展起到了至關(guān)重要的作用。信息與溝通是內(nèi)部控制的重要組成要素,因此本文將其選為研究對(duì)象。本文分為六章內(nèi)容。第一章是緒論部分,介紹了研究背景、研究意義、研究方法、研究?jī)?nèi)容和研究思路；第二章是基本理論與典型案例,介紹了與信息相關(guān)的定義、理論和內(nèi)部控制方法,強(qiáng)調(diào)信息管理的重要性,并佐以案例證明；第三、四章是是案例部分,第三章詳細(xì)介紹江蘇省農(nóng)墾集團(tuán)有限責(zé)任公司的公司性質(zhì)、組織架構(gòu)、經(jīng)營(yíng)規(guī)模以及在信息管理方面取得的成效,第四章從內(nèi)部控制五要素角度綜合分析江蘇農(nóng)墾在信息與溝通方面存在的具體問題,并歸納總結(jié)其原因,第五章根據(jù)內(nèi)部控制及其他制度相關(guān)規(guī)定有針對(duì)性的提出改進(jìn)建議,第六章是結(jié)束語,總結(jié)全文的觀點(diǎn),提出本文的創(chuàng)新與不足之處。本文綜合運(yùn)用了理論分析和案例分析兩者相結(jié)合的研究方法,對(duì)江蘇省農(nóng)墾集團(tuán)有限責(zé)任公司的信息與溝通情況尤其是信息化建設(shè)情況進(jìn)行了較詳盡的闡述,力求從理論上論述企業(yè)實(shí)施科學(xué)規(guī)范的內(nèi)部控制的重要性和迫切性,從實(shí)踐上探討企業(yè)實(shí)施內(nèi)部控制的可行性和可操作性,達(dá)到理論有事例佐證,事例有理論支持的效果。同時(shí)結(jié)合公司實(shí)際,提出公司可建立信息中心,整個(gè)集團(tuán)公司及其子公司可通過信息中心,對(duì)人力資源、信息傳遞、財(cái)務(wù)系統(tǒng)進(jìn)行標(biāo)準(zhǔn)化、程序化的管理。公司必須了解每一個(gè)運(yùn)作流程、了解每一個(gè)控制點(diǎn)的識(shí)別和運(yùn)用、才可設(shè)計(jì)出一整體性的內(nèi)部控制程序。本文為規(guī)范公司信息與溝通的內(nèi)部控制提供了科學(xué)思路,對(duì)其他企業(yè)也有一定的借鑒作用。
[Abstract]:Information is something that reflects the formation, relationship, and difference of things, and it is contained in the differences of things rather than in the things themselves. Communication is the process of transmission and feedback of thoughts and feelings between people and groups in order to reach consensus and unobstructed feelings. The so-called internal control means that "in order to achieve its business objectives, a unit shall protect the security and integrity of its assets, ensure the correctness and reliability of accounting information and materials, ensure the implementation of its business policy, and ensure the economy of its business activities," A series of methods, procedures, and measures for self-adjustment, restraint, planning, evaluation, and control that are adopted within the unit in terms of efficiency and effectiveness. Internal control includes five interrelated elements: control environment, risk assessment, control activities, information and communication, and monitoring. Information and communication refers to "timely, accurate, complete collection of all kinds of information related to the management of the enterprise, and make these information timely transmission, effective communication and correct application between the relevant levels of the enterprise in an appropriate manner." A good Information and Communication system helps to improve the efficiency and effect of Internal Control. The 21st century is the information age, cloud computing, big data began to enter people's vision, people pay more and more attention to the power of information. Information is the key of risk management and the basis of internal control. With the development of economy in our country, the risk in enterprise management becomes more and more obvious. Reliable, timely and complete information and unblocked information channels have played a vital role in the development of enterprises. Information and communication are important elements of internal control. This article is divided into six chapters. The first chapter is the introduction, which introduces the research background, research significance, research methods, research contents and research ideas, the second chapter is the basic theory and typical cases, and introduces the definition, theory and internal control methods related to information. The importance of information management is emphasized, and case studies are provided. Chapter three, chapter four, is the case section. Chapter three introduces in detail the nature and organizational structure of Jiangsu Agricultural Reclamation Group Co., Ltd. The fourth chapter synthetically analyzes the concrete problems in information and communication of Jiangsu farming reclamation from the angle of five elements of internal control, and summarizes the reasons. The fifth chapter according to the internal control and other system related provisions to propose the improvement suggestion, the sixth chapter is the conclusion, summarizes the full text viewpoint, proposed this article innovation and the insufficiency. In this paper, the information and communication situation of Jiangsu Agricultural Reclamation Group Co., Ltd, especially the information construction, is expounded in detail by the combination of theoretical analysis and case study. This paper tries to discuss theoretically the importance and urgency of implementing scientific and standardized internal control in enterprises, and discusses in practice the feasibility and maneuverability of the implementation of internal control in enterprises, so as to achieve the effect that the theory is supported by examples and cases are supported by theory. At the same time, it is put forward that the company can set up information center, the whole group company and its subsidiary company can manage human resources, information transmission and financial system through information center. In order to design a holistic internal control procedure, the company must understand each operation process and the identification and application of each control point. This paper provides a scientific idea for standardizing the internal control of company information and communication, and it can also be used for reference by other enterprises.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F302.6
本文編號(hào)：2127571
[Abstract]:Information is something that reflects the formation, relationship, and difference of things, and it is contained in the differences of things rather than in the things themselves. Communication is the process of transmission and feedback of thoughts and feelings between people and groups in order to reach consensus and unobstructed feelings. The so-called internal control means that "in order to achieve its business objectives, a unit shall protect the security and integrity of its assets, ensure the correctness and reliability of accounting information and materials, ensure the implementation of its business policy, and ensure the economy of its business activities," A series of methods, procedures, and measures for self-adjustment, restraint, planning, evaluation, and control that are adopted within the unit in terms of efficiency and effectiveness. Internal control includes five interrelated elements: control environment, risk assessment, control activities, information and communication, and monitoring. Information and communication refers to "timely, accurate, complete collection of all kinds of information related to the management of the enterprise, and make these information timely transmission, effective communication and correct application between the relevant levels of the enterprise in an appropriate manner." A good Information and Communication system helps to improve the efficiency and effect of Internal Control. The 21st century is the information age, cloud computing, big data began to enter people's vision, people pay more and more attention to the power of information. Information is the key of risk management and the basis of internal control. With the development of economy in our country, the risk in enterprise management becomes more and more obvious. Reliable, timely and complete information and unblocked information channels have played a vital role in the development of enterprises. Information and communication are important elements of internal control. This article is divided into six chapters. The first chapter is the introduction, which introduces the research background, research significance, research methods, research contents and research ideas, the second chapter is the basic theory and typical cases, and introduces the definition, theory and internal control methods related to information. The importance of information management is emphasized, and case studies are provided. Chapter three, chapter four, is the case section. Chapter three introduces in detail the nature and organizational structure of Jiangsu Agricultural Reclamation Group Co., Ltd. The fourth chapter synthetically analyzes the concrete problems in information and communication of Jiangsu farming reclamation from the angle of five elements of internal control, and summarizes the reasons. The fifth chapter according to the internal control and other system related provisions to propose the improvement suggestion, the sixth chapter is the conclusion, summarizes the full text viewpoint, proposed this article innovation and the insufficiency. In this paper, the information and communication situation of Jiangsu Agricultural Reclamation Group Co., Ltd, especially the information construction, is expounded in detail by the combination of theoretical analysis and case study. This paper tries to discuss theoretically the importance and urgency of implementing scientific and standardized internal control in enterprises, and discusses in practice the feasibility and maneuverability of the implementation of internal control in enterprises, so as to achieve the effect that the theory is supported by examples and cases are supported by theory. At the same time, it is put forward that the company can set up information center, the whole group company and its subsidiary company can manage human resources, information transmission and financial system through information center. In order to design a holistic internal control procedure, the company must understand each operation process and the identification and application of each control point. This paper provides a scientific idea for standardizing the internal control of company information and communication, and it can also be used for reference by other enterprises.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F302.6
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 王景新;;會(huì)計(jì)信息系統(tǒng)的內(nèi)部控制[J];會(huì)計(jì)研究;1992年04期
相關(guān)碩士學(xué)位論文 前1條
1 許嘯虎;我國(guó)商業(yè)銀行內(nèi)部控制信息與溝通要素研究[D];東北財(cái)經(jīng)大學(xué);2011年
，本文編號(hào)：2127571
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