本文選題：內(nèi)部控制評價(jià) + 漁業(yè)企業(yè)�。� 參考：《沈陽工業(yè)大學(xué)》2017年碩士論文

【摘要】：近年來綠大地、萬福生科等農(nóng)業(yè)類上市公司財(cái)務(wù)造假頻發(fā),以及漁業(yè)企業(yè)獐子島扇貝“不翼而飛”事件引起會計(jì)理論界和實(shí)務(wù)界對農(nóng)業(yè)企業(yè)內(nèi)部控制重新審視。實(shí)踐表明,農(nóng)業(yè)企業(yè)在內(nèi)部控制方面存在諸多問題,內(nèi)控體系不健全和執(zhí)行控制的缺失為企業(yè)埋下了隱患,嚴(yán)重阻礙了農(nóng)業(yè)企業(yè)發(fā)展壯大。A海產(chǎn)品股份有限公司是一家典型的漁業(yè)企業(yè),論文結(jié)合公司經(jīng)營特點(diǎn)構(gòu)建內(nèi)部控制評價(jià)體系,總結(jié)A海產(chǎn)品股份有限公司內(nèi)部控制存在的問題并提出改進(jìn)建議。論文首先對A海產(chǎn)品股份有限公司及其內(nèi)部控制現(xiàn)狀進(jìn)行介紹,在此基礎(chǔ)上結(jié)合我國發(fā)布的《企業(yè)內(nèi)部控制評價(jià)指引》中提及的五要素設(shè)計(jì)了符合A海產(chǎn)品股份有限公司經(jīng)營特點(diǎn)的內(nèi)部控制評價(jià)指標(biāo),運(yùn)用“李克特量表”對內(nèi)部控制各層級指標(biāo)重要程度在1-9點(diǎn)量表進(jìn)行打分,采用層次分析法確定權(quán)重。其次,運(yùn)用1-5點(diǎn)量表考察A海產(chǎn)品股份有限公司內(nèi)部控制實(shí)施的完善程度,對該公司內(nèi)部控制運(yùn)行體系進(jìn)行評價(jià)。A海產(chǎn)品股份有限公司內(nèi)部控制總得分為72.90,其中控制活動得分為70.4,得分在五要素中最低。評價(jià)結(jié)果顯示:A海產(chǎn)品股份有限公司存在內(nèi)部環(huán)境控制不嚴(yán)、原材料采購等控制活動存在漏洞、對風(fēng)險(xiǎn)評估重視不夠、缺乏應(yīng)對風(fēng)險(xiǎn)的必要措施等問題。最后,論文從內(nèi)部環(huán)境、風(fēng)險(xiǎn)評估、控制活動、信息與溝通和內(nèi)部監(jiān)督五個(gè)方面提出完善A海產(chǎn)品股份有限公司內(nèi)部控制的具體改進(jìn)建議。論文的研究有助于提升A海產(chǎn)品股份有限公司內(nèi)部控制水平,進(jìn)而促進(jìn)該公司健康發(fā)展。同時(shí)也希望本文的研究對于同行業(yè)企業(yè)改進(jìn)內(nèi)部控制提供借鑒參考,促進(jìn)我國漁業(yè)企業(yè)健康發(fā)展。
[Abstract]:In recent years, the green earth, Wanfusheng branch and other agricultural listed companies' financial fraud frequently, as well as the fishery enterprise Swertia scallop "missing" incident caused the accounting theorists and practitioners to re-examine the internal control of agricultural enterprises. The practice shows that there are many problems in the internal control of agricultural enterprises, and the imperfect internal control system and the lack of executive control have buried hidden dangers for the enterprises. The development of agricultural enterprises. A seafood co., Ltd. Is a typical fishery enterprise. This paper constructs an internal control evaluation system according to the management characteristics of the company Summarize the problems existing in the internal control of A Seafood Co., Ltd. And put forward some suggestions for improvement. First of all, the paper introduces A Marine products Co., Ltd and its internal control status. On this basis, combined with the five elements mentioned in the Enterprise Internal Control Evaluation guidelines issued by China, the internal control evaluation indexes which accord with the operating characteristics of A Seafood Company Limited are designed. In this paper, we use the Richter scale to evaluate the importance of the internal control indexes in the scale of 1-9 points, and use the Analytic hierarchy process (AHP) to determine the weight. Secondly, using 1-5 points scale to investigate the perfection of the internal control of A Marine products Co., Ltd. The total score of internal control of the company is 72.90, and the score of control activity is 70.4, which is the lowest among the five elements. The evaluation results show that there are some problems such as inadequate internal environmental control, loopholes in raw material procurement, insufficient attention to risk assessment and lack of necessary measures to deal with risks. Finally, the paper puts forward some concrete suggestions to improve the internal control of A seafood company from five aspects: internal environment, risk assessment, control activities, information and communication, and internal supervision. The research in this paper will help to improve the internal control level of A Seafood Co., Ltd., and then promote the healthy development of the company. At the same time, it is hoped that the research in this paper can provide reference for improving the internal control of the same industry enterprises and promote the healthy development of the fishery enterprises in our country.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F324;F302.6

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