【摘要】：目前，內(nèi)部控制在我國理論界和實踐界受到普遍關注，眾多企業(yè)為之投入大量財力物力推行，但許多企業(yè)內(nèi)部控制的效果并不理想，這當然有諸多原因，其中重要原因之一，是契約文化的薄弱或缺失。可見，能否構建起良好的企業(yè)文化，是否培育出契約精神對企業(yè)發(fā)展會起到至關重要的作用。 本文對內(nèi)部控制的研究主要從契約文化的角度，采用了文獻研究法和案例研究法，以CA集團為案例，分析了CA集團內(nèi)部控制存在問題以及原因，最后確定了CA集團構建契約文化體系的思路、原則，并提出了提升內(nèi)部控制效果的解決方法。 本文認為契約文化就是由一系列因素組成的契約集合，這些因素主要包括：企業(yè)文化、契約合同、契約簽訂雙方的心理因素、雙方地位、雙方利益分配、公司治理結構的制衡程度、對員工的激勵與約束機制等，這些因素影響著契約雙方的辦事風格、思維模式、價值觀、職業(yè)道德、行為方式、價值衡量等等。文章強調(diào)，只有優(yōu)化公司治理結構，形成有效的激勵與約束，，強化管理層和執(zhí)行層各自獨立的功能，構建起深厚的企業(yè)文化底蘊，培育出企業(yè)現(xiàn)代契約精神，形成良好的契約文化氛圍，對員工進行合理授權、適當?shù)募睿鰪妴T工對企業(yè)的忠誠度，才能從根本上提升企業(yè)內(nèi)部控制效果。因此，本文對提升企業(yè)的內(nèi)部控制水平具有一定的參考價值和實踐價值。
[Abstract]:At present, the internal control has received widespread attention in the theoretical and practical circles of our country, and many enterprises have invested a lot of financial and material resources to carry out it, but the effect of many enterprises' internal control is not ideal, of course, there are many reasons, one of which is one of the important reasons. It is the weakness or absence of contract culture. It can be seen that whether to build a good corporate culture, whether to cultivate the spirit of contract will play a vital role in the development of enterprises. In this paper, from the angle of contract culture, this paper adopts the method of literature research and case study, and takes CA Group as a case to analyze the existing problems and reasons of internal control of CA Group. Finally, this paper determines the idea and principle of constructing contract culture system in CA Group, and puts forward the solution to improve the effect of internal control. This paper holds that contract culture is a contract set composed of a series of factors, which mainly include: corporate culture, contract, psychological factors of both parties, position of both parties, distribution of interests of both parties. The degree of checks and balances of corporate governance structure, the incentive and restraint mechanism of employees and so on, these factors affect the working style, mode of thinking, values, professional ethics, behavior style, value measurement and so on. The paper emphasizes that only by optimizing the corporate governance structure, forming effective incentives and constraints, strengthening the independent functions of the management and executive levels, building up the deep corporate culture, and cultivating the spirit of modern enterprise contract, Only by forming a good atmosphere of contract culture, giving reasonable authorization to employees, properly encouraging and enhancing the loyalty of employees to the enterprise, can the effect of internal control be improved fundamentally. Therefore, this paper has certain reference value and practical value to enhance the enterprise's internal control level.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.4

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