株洲GK建設公司內部控制體系優(yōu)化研究
發(fā)布時間：2018-12-19 10:08
【摘要】：企業(yè)內部控制體系的構建已成為目前企業(yè)應對日益激烈的市場競爭、防范風險、實現戰(zhàn)略目標普遍采用的管理方法和手段。但在實踐中，內部控制體系有效運營問題是企業(yè)重點關注的問題，也是目前理論界研究的熱點。本文在總結國內外內部控制理論和實踐經驗的基礎上，以房地產建設行業(yè)為核心，并以株洲GK建設公司的內部控制體系為研究對象，對其內部控制體系的優(yōu)化及有效運營進行研究。 本文首先對株洲GK建設公司所屬行業(yè)及行業(yè)地位、公司組織架構、涉及的業(yè)務流程及公司內部控制的相關現狀進行了分析；并在現狀分析的基礎上，通過構建公司內部控制體系有效性模糊綜合評價模型，，對株洲GK建設公司內部控制體系進行綜合評價；根據評價結果來對株洲GK建設公司內部控制存在的問題進行了詳細的分析，找出株洲GK建設公司內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建設公司內部控制體系的優(yōu)化進行研究，在組織結構、權責展開體系、人力資源政策和業(yè)務流程等方面提出了相關優(yōu)化方案；并針對GK建設公司內部控制體系有效運營的保障措施和體系運營的風險進行了研究。
[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.
【學位授予單位】：湖南工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.92;F406.7
本文編號：2386773
[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.
【學位授予單位】：湖南工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.92;F406.7
【參考文獻】
相關期刊論文 前10條
1 高銳;;論內部控制與公司治理的關系[J];財會通訊;2009年23期
2 蔣宗良;;內部控制目標具體化與應用分析[J];財會通訊;2010年14期
3 周小燕;;國外關于內部控制有效性研究綜述[J];市場經濟與價格;2010年07期
4 邵斌;許銘煒;;上市金融企業(yè)內部控制有效性的研究[J];海南金融;2010年01期
5 古淑萍;;現代企業(yè)內部控制的新制度經濟學探討[J];經濟問題探索;2011年06期
6 顏曉燕;付立新;;內控信息披露的監(jiān)督機制研究[J];金融與經濟;2009年07期
7 閻達五,楊有紅;內部控制框架的構建[J];會計研究;2001年02期
8 張俊民;企業(yè)內部會計控制目標構造及其分層設計[J];會計研究;2001年05期
9 陳志斌;問責機制與內部控制制度的有效實施[J];會計研究;2004年07期
10 楊雄勝;;內部控制理論研究新視野[J];會計研究;2005年07期
本文編號：2386773
本文鏈接：http://sikaile.net/jingjilunwen/kuaiji/2386773.html
