【摘要】：自國(guó)家五部委聯(lián)合發(fā)布了《企業(yè)內(nèi)部控制基本規(guī)范》及相關(guān)指引以來,廣東省國(guó)資委也加強(qiáng)了對(duì)國(guó)有大型企業(yè)的風(fēng)險(xiǎn)控制力度,要求企業(yè)完善內(nèi)部控制制度,逐步研究建立本單位的全面內(nèi)部控制體系,防范各類風(fēng)險(xiǎn),保障國(guó)有資產(chǎn)安全,提高國(guó)有資產(chǎn)經(jīng)濟(jì)效益。ZD公司屬于國(guó)有大型企業(yè),雖然于2011年應(yīng)要求建立起了內(nèi)部控制體系,但由于各種原因仍存在許多不足之處,需要進(jìn)一步優(yōu)化。 本文首先對(duì)文章研究的背景、意義、目的和方法做了闡述,對(duì)內(nèi)部控制、風(fēng)險(xiǎn)管理的相關(guān)理論進(jìn)行了系統(tǒng)學(xué)習(xí)和整理,為問題分析和解決問題打好基礎(chǔ)。之后介紹了ZD公司的基本情況,按照內(nèi)部控制框架的五要素,設(shè)計(jì)了訪談問題和調(diào)查問卷,開展了實(shí)地的訪談和調(diào)查,根據(jù)訪談和調(diào)查的結(jié)果,梳理了ZD公司的內(nèi)部控制存在的問題,以及分析問題存在的原因。 接著,對(duì)ZD公司進(jìn)行內(nèi)部控制優(yōu)化設(shè)計(jì)。首先闡述了優(yōu)化設(shè)計(jì)的目的、原則和方法,進(jìn)而以內(nèi)部控制框架為基礎(chǔ),提出內(nèi)部控制優(yōu)化設(shè)計(jì)方案。由于ZD公司業(yè)務(wù)多、管理節(jié)點(diǎn)繁雜,本文的設(shè)計(jì)方案不能面面俱全,只求以重點(diǎn)業(yè)務(wù)、關(guān)鍵環(huán)節(jié)為代表,論述相關(guān)的設(shè)計(jì)理念,以達(dá)到以點(diǎn)帶面的作用。 最后,根據(jù)ZD公司的實(shí)際情況,為其設(shè)計(jì)了內(nèi)部控制實(shí)施方法和評(píng)價(jià)程序,并對(duì)優(yōu)化設(shè)計(jì)方案進(jìn)行了初步的評(píng)價(jià),基本達(dá)到設(shè)計(jì)預(yù)期,保證體系的有效運(yùn)行。
[Abstract]:Since the five ministries and commissions jointly issued the basic norms for Internal Control of Enterprises and related guidelines, the Guangdong Provincial State assets Supervision and Administration Commission has also strengthened its risk control over large state-owned enterprises, requiring enterprises to improve the internal control system. Step by step, we will study and establish a comprehensive internal control system of our unit, guard against various risks, safeguard the safety of state-owned assets, and improve the economic benefits of state-owned assets. ZD Company is a large state-owned enterprise, although it established an internal control system at the request of 2011. However, due to various reasons, there are still many shortcomings, need to be further optimized. In this paper, the background, significance, purpose and method of the research are expounded, and the related theories of internal control and risk management are systematically studied and sorted out, which lays a good foundation for problem analysis and problem solving. Then it introduces the basic situation of ZD, according to the five elements of internal control framework, designs interview questions and questionnaires, carries out field interviews and surveys, according to the results of interviews and surveys, Combing the existing problems of internal control of ZD, and analyzing the reasons of the problems. Then, the internal control optimization design of ZD Company is carried out. At first, the purpose, principle and method of the optimization design are expounded, and then based on the internal control framework, the optimal design scheme of the internal control is put forward. Because ZD company has a lot of business and complex management nodes, the design scheme of this paper can not be all-inclusive, only to focus on business, key links as the representative, to discuss the relevant design concepts, in order to achieve the role of a point. Finally, according to the actual situation of ZD Company, the implementation method and evaluation procedure of internal control are designed, and the preliminary evaluation of the optimal design scheme is carried out, which basically meets the design expectation and ensures the effective operation of the system.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61;F406.7

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