中小型礦山企業(yè)內(nèi)部控制探究
發(fā)布時間：2019-03-27 20:08
【摘要】：健全有效的內(nèi)部控制被視為是一種解決許多潛在問題的有效方法。隨著經(jīng)濟(jì)的不斷發(fā)展，企業(yè)正在面臨著激烈競爭，如何加強(qiáng)企業(yè)的內(nèi)部控制制度建設(shè)，提高企業(yè)的經(jīng)營管理水平已經(jīng)擺在了每個企業(yè)的面前。中小企業(yè)是我國國民經(jīng)濟(jì)發(fā)展中的一支重要力量，但是制約中小企業(yè)發(fā)展的內(nèi)部瓶頸—企業(yè)治理和內(nèi)部控制的缺陷卻沒有得到足夠的關(guān)注，尤其是對于中小礦業(yè)而言。 本文試圖通過對東、中、西部六家典型中小企業(yè)的內(nèi)部控制進(jìn)行評價，總結(jié)出中小礦業(yè)企業(yè)在內(nèi)部控制上的特征，找出改善其內(nèi)部控制的方法，以促進(jìn)中小型礦山企業(yè)的穩(wěn)健發(fā)展。 本文參閱了大量的參考資料,對內(nèi)部控制理論在國內(nèi)外發(fā)展的歷史和成果進(jìn)行回顧和研究，提出對中小型礦山企業(yè)內(nèi)部控制研究的必要性，然后總結(jié)了中小企業(yè)和礦業(yè)經(jīng)濟(jì)的特征，試圖將其與評價指標(biāo)相結(jié)合。在此基礎(chǔ)上，對六家典型中小礦業(yè)企業(yè)進(jìn)行簡單介紹后，依據(jù)COSO框架的五個因素，建立起評價指標(biāo)體系，運(yùn)用灰色模糊綜合評價法對其進(jìn)行案例分析。其中權(quán)重的確定要通過主客觀權(quán)重平均加權(quán)的方式確定，進(jìn)而分析了案例中企業(yè)內(nèi)部控制現(xiàn)狀，總結(jié)出其中的不足之處：企業(yè)內(nèi)部控制狀況總體偏低，內(nèi)部控制各因素方面均比較薄弱，，尤其是控制活動和監(jiān)控方面。結(jié)合行業(yè)自身特點(diǎn)，針對薄弱環(huán)節(jié)進(jìn)行原因剖析。并將將上述分析所呈現(xiàn)的內(nèi)部控制特征引入整個中小型礦山企業(yè)，對其內(nèi)部控制的優(yōu)化從內(nèi)部環(huán)境、風(fēng)險、控制活動、信息與溝通和監(jiān)控五方面提出具體的相應(yīng)建議。并將控制活動建議分別從運(yùn)營控制、財務(wù)控制、危害性控制和信息系統(tǒng)控制進(jìn)行具體闡述。
[Abstract]:Sound and effective internal control is regarded as an effective way to solve many potential problems. With the continuous development of economy, enterprises are facing fierce competition. How to strengthen the construction of internal control system and improve the management level of enterprises has been placed in front of every enterprise. Small and medium-sized enterprises (SMEs) are an important force in the development of national economy in our country, but the defects of enterprise governance and internal control, which restrict the development of SMEs, have not been paid enough attention, especially for the small and medium-sized mining industry. This paper attempts to evaluate the internal control of six typical small and medium-sized enterprises in the east, middle and west, summarizes the characteristics of the internal control of the small and medium-sized mining enterprises, and finds out the methods to improve the internal control of the small and medium-sized mining enterprises. In order to promote the steady development of small and medium-sized mining enterprises. This paper refers to a large number of reference materials, reviews and studies the history and achievements of the development of internal control theory at home and abroad, and puts forward the necessity of studying the internal control of small and medium-sized mining enterprises. Then it summarizes the characteristics of small and medium-sized enterprises and mining economy, and tries to combine them with the evaluation index. On this basis, after a brief introduction to six typical small and medium-sized mining enterprises, according to the five factors of COSO framework, the evaluation index system is established, and a case study is carried out by using the grey fuzzy comprehensive evaluation method. The determination of the weight should be determined by the average weighting of subjective and objective weights, and then analyzed the current situation of internal control of enterprises in the case, and summed up the shortcomings among them: the overall situation of internal control of enterprises is on the low side, and the situation of internal control of enterprises is relatively low. Internal control factors are relatively weak, especially in control activities and controls. Combined with the characteristics of the industry itself, the reasons for the weak links are analyzed. The internal control characteristics presented by the above analysis are introduced into the whole small and medium-sized mine enterprises, and corresponding suggestions are put forward for the optimization of internal control from five aspects: internal environment, risk, control activities, information and communication, and monitoring. The suggestions of control activities are described in detail from operation control, financial control, hazard control and information system control.
【學(xué)位授予單位】：江西理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.1;F406.7
本文編號：2448516
[Abstract]:Sound and effective internal control is regarded as an effective way to solve many potential problems. With the continuous development of economy, enterprises are facing fierce competition. How to strengthen the construction of internal control system and improve the management level of enterprises has been placed in front of every enterprise. Small and medium-sized enterprises (SMEs) are an important force in the development of national economy in our country, but the defects of enterprise governance and internal control, which restrict the development of SMEs, have not been paid enough attention, especially for the small and medium-sized mining industry. This paper attempts to evaluate the internal control of six typical small and medium-sized enterprises in the east, middle and west, summarizes the characteristics of the internal control of the small and medium-sized mining enterprises, and finds out the methods to improve the internal control of the small and medium-sized mining enterprises. In order to promote the steady development of small and medium-sized mining enterprises. This paper refers to a large number of reference materials, reviews and studies the history and achievements of the development of internal control theory at home and abroad, and puts forward the necessity of studying the internal control of small and medium-sized mining enterprises. Then it summarizes the characteristics of small and medium-sized enterprises and mining economy, and tries to combine them with the evaluation index. On this basis, after a brief introduction to six typical small and medium-sized mining enterprises, according to the five factors of COSO framework, the evaluation index system is established, and a case study is carried out by using the grey fuzzy comprehensive evaluation method. The determination of the weight should be determined by the average weighting of subjective and objective weights, and then analyzed the current situation of internal control of enterprises in the case, and summed up the shortcomings among them: the overall situation of internal control of enterprises is on the low side, and the situation of internal control of enterprises is relatively low. Internal control factors are relatively weak, especially in control activities and controls. Combined with the characteristics of the industry itself, the reasons for the weak links are analyzed. The internal control characteristics presented by the above analysis are introduced into the whole small and medium-sized mine enterprises, and corresponding suggestions are put forward for the optimization of internal control from five aspects: internal environment, risk, control activities, information and communication, and monitoring. The suggestions of control activities are described in detail from operation control, financial control, hazard control and information system control.
【學(xué)位授予單位】：江西理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.1;F406.7
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