【摘要】：企業(yè)內(nèi)部控制體系的構(gòu)建已成為目前企業(yè)應(yīng)對日益激烈的市場競爭、防范風(fēng)險(xiǎn)、實(shí)現(xiàn)戰(zhàn)略目標(biāo)普遍采用的管理方法和手段。但在實(shí)踐中，內(nèi)部控制體系有效運(yùn)營問題是企業(yè)重點(diǎn)關(guān)注的問題，也是目前理論界研究的熱點(diǎn)。本文在總結(jié)國內(nèi)外內(nèi)部控制理論和實(shí)踐經(jīng)驗(yàn)的基礎(chǔ)上，以房地產(chǎn)建設(shè)行業(yè)為核心，并以株洲GK建設(shè)公司的內(nèi)部控制體系為研究對象，對其內(nèi)部控制體系的優(yōu)化及有效運(yùn)營進(jìn)行研究。 本文首先對株洲GK建設(shè)公司所屬行業(yè)及行業(yè)地位、公司組織架構(gòu)、涉及的業(yè)務(wù)流程及公司內(nèi)部控制的相關(guān)現(xiàn)狀進(jìn)行了分析；并在現(xiàn)狀分析的基礎(chǔ)上，通過構(gòu)建公司內(nèi)部控制體系有效性模糊綜合評價(jià)模型，，對株洲GK建設(shè)公司內(nèi)部控制體系進(jìn)行綜合評價(jià)；根據(jù)評價(jià)結(jié)果來對株洲GK建設(shè)公司內(nèi)部控制存在的問題進(jìn)行了詳細(xì)的分析，找出株洲GK建設(shè)公司內(nèi)部控制體系存在的問題及原因；最后針對這些問題和影響因素對株洲GK建設(shè)公司內(nèi)部控制體系的優(yōu)化進(jìn)行研究，在組織結(jié)構(gòu)、權(quán)責(zé)展開體系、人力資源政策和業(yè)務(wù)流程等方面提出了相關(guān)優(yōu)化方案；并針對GK建設(shè)公司內(nèi)部控制體系有效運(yùn)營的保障措施和體系運(yùn)營的風(fēng)險(xiǎn)進(jìn)行了研究。
[Abstract]:The construction of enterprise internal control system has become a common management method and means for enterprises to deal with the increasingly fierce market competition, to guard against risks and to achieve strategic objectives. But in practice, the effective operation of internal control system is the focus of attention of enterprises, and it is also a hot topic in the field of theory. On the basis of summing up the internal control theory and practical experience at home and abroad, this paper takes the real estate construction industry as the core, and takes the internal control system of Zhuzhou GK Construction Company as the research object. The optimization and effective operation of its internal control system are studied. Firstly, this paper analyzes the status of Zhuzhou GK Construction Company's industry and industry, the organization structure of the company, the business process involved and the current situation of the company's internal control. On the basis of the analysis of the present situation, the fuzzy comprehensive evaluation model of the effectiveness of the internal control system of Zhuzhou GK Construction Company is constructed to comprehensively evaluate the internal control system of Zhuzhou GK Construction Company. According to the evaluation results, the problems existing in the internal control of Zhuzhou GK Construction Company are analyzed in detail, and the problems and reasons of the internal control system of Zhuzhou GK Construction Company are found out. Finally, aiming at these problems and influencing factors, this paper studies the optimization of internal control system of Zhuzhou GK Construction Company, and puts forward the relevant optimization schemes in the aspects of organizational structure, power and responsibility development system, human resources policy and business process. The guarantee measures and the risk of GK construction company's internal control system are studied.
【學(xué)位授予單位】：湖南工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.92;F406.7

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