本文選題：社會(huì)責(zé)任　切入點(diǎn)：價(jià)值鏈　出處：《重慶理工大學(xué)》2017年碩士論文

【摘要】：隨著動(dòng)漫行業(yè)的發(fā)展,中國(guó)漫展行業(yè)亦遍布中國(guó)各地。為數(shù)眾多的漫展表現(xiàn)出動(dòng)漫行業(yè)的興盛、國(guó)民逐步接納動(dòng)漫文化,同時(shí),漫展質(zhì)量的參差不齊和魚目混珠者數(shù)量的巨大表現(xiàn)出中國(guó)動(dòng)漫行業(yè)的不成熟,其中魚目混珠的漫展嚴(yán)重影響到國(guó)民對(duì)于動(dòng)漫文化和動(dòng)漫行業(yè)的態(tài)度,進(jìn)而嚴(yán)重影響到中國(guó)動(dòng)漫行業(yè)的發(fā)展。內(nèi)部控制是企業(yè)管控方法的熱點(diǎn),其中控制環(huán)境作為內(nèi)部控制的基礎(chǔ)受到漫展企業(yè)的重視及應(yīng)用。在應(yīng)用中,企業(yè)內(nèi)部控制意識(shí)往往僅存在于企業(yè)管理層,傳統(tǒng)風(fēng)俗中的“人情”文化使內(nèi)部控制形同虛設(shè)不能發(fā)揮應(yīng)有的效果,加強(qiáng)內(nèi)部控制環(huán)境的適用性迫在眉睫。隨著人民生活水平的急遽提升和互聯(lián)網(wǎng)帶來(lái)的全球化,新一代員工生長(zhǎng)環(huán)境發(fā)生巨大變化,其員工屬性已成為國(guó)內(nèi)外研究熱點(diǎn)。漫展在中國(guó)屬于新興行業(yè),正出于摸索發(fā)展方向的階段,從業(yè)人員多是始于對(duì)動(dòng)漫的熱愛。內(nèi)部控制的主要對(duì)象是人,但漫展企業(yè)在內(nèi)控環(huán)境建設(shè)中員工屬性未引起重視及關(guān)注,且忽視志愿者部分員工。大量曝光的coser不當(dāng)行為表明觀眾需要社會(huì)的積極正向引導(dǎo)。針對(duì)動(dòng)漫行業(yè)中抄襲作品、壓榨原創(chuàng)作者價(jià)值等行為,漫展企業(yè)應(yīng)承擔(dān)引導(dǎo)青少年健康價(jià)值觀、維護(hù)中小參展商知識(shí)產(chǎn)權(quán)等社會(huì)責(zé)任。最后,漫展企業(yè)作為動(dòng)漫行業(yè)的資源整合平臺(tái),與消費(fèi)者和參展商形成密切的三角價(jià)值鏈,將企業(yè)社會(huì)責(zé)任貫穿于整個(gè)價(jià)值鏈中才能有效履行引導(dǎo)青少年健康價(jià)值觀等社會(huì)責(zé)任。以企業(yè)社會(huì)責(zé)任為主,結(jié)合價(jià)值鏈構(gòu)建漫展企業(yè)的內(nèi)控環(huán)境,對(duì)企業(yè)文化和發(fā)展戰(zhàn)略的優(yōu)化。使用文獻(xiàn)研究和案例分析兩種方法對(duì)案例企業(yè)進(jìn)行分析研究,首先,為案例分析提供理論支撐,由于案例企業(yè)的行業(yè)價(jià)值鏈中與顧客和參展商構(gòu)成緊密的三角關(guān)系,從內(nèi)部控制環(huán)境五要素和價(jià)值鏈兩方面進(jìn)行闡述。然后,通過(guò)實(shí)習(xí)等方式獲取重慶CCT漫展企業(yè)資料,分析案例企業(yè)價(jià)值鏈、員工、社會(huì)責(zé)任和內(nèi)部控制環(huán)境現(xiàn)狀,總結(jié)其內(nèi)部控制環(huán)境的不足之處,包括組織結(jié)構(gòu)不完善、發(fā)展戰(zhàn)略不明確、社會(huì)責(zé)任意識(shí)缺乏、人力資源低效和企業(yè)文化形式化,最后,以通過(guò)聯(lián)盟組織形式尋找社會(huì)責(zé)任與企業(yè)結(jié)合點(diǎn)承擔(dān)引導(dǎo)青少年價(jià)值觀、資源整合和保護(hù)參展商權(quán)益為主,從組織結(jié)構(gòu)、發(fā)展戰(zhàn)略、人力資源和企業(yè)文化方面優(yōu)化企業(yè)內(nèi)部控制環(huán)境。設(shè)計(jì)基于企業(yè)屬性的重慶CCT漫展企業(yè)的內(nèi)部控制環(huán)境體系,將社會(huì)責(zé)任、員工特點(diǎn)和價(jià)值鏈思維嵌入內(nèi)部控制環(huán)境,能夠完善漫展企業(yè)的內(nèi)部控制環(huán)境、提升漫展企業(yè)管理水平。
[Abstract]:With the development of animation industry, China's cartoon industry is also spread all over China. A large number of cartoon industry shows the prosperity of animation industry, the people gradually accept the animation culture, at the same time, The uneven quality of the show and the huge number of mixed beads show the immaturity of the Chinese animation industry, among which the manning of the fish and eyeball seriously affects the national attitude towards the animation culture and animation industry. Internal control is the focus of enterprise management and control methods, in which the control environment, as the basis of internal control, is attached importance to and applied by diffuse enterprises. The consciousness of internal control of an enterprise usually exists only in the management of an enterprise, and the "human" culture in the traditional custom makes the internal control impossible to play its due effect. It is urgent to strengthen the applicability of the internal control environment. With the rapid improvement of people's living standards and the globalization brought about by the Internet, the new generation of employees' growing environment has undergone tremendous changes. Its employee attribute has already become the domestic and foreign research hot spot. The diffuse exhibition belongs to the emerging industry in China, is out of the stage of groping the development direction, the employee mostly starts from the love to the animation. The main object of the internal control is the human, However, in the construction of internal control environment, the employees' attributes are not paid attention to, and some of the volunteers are ignored. The large exposure of coser misconduct shows that the audience needs positive and positive guidance from the society, aiming at plagiarizing works in the animation industry. Squeezing the original creator's value and other behaviors, the diffuse exhibition enterprise should assume the social responsibility of guiding the young people's health values and safeguarding the intellectual property rights of the small and medium-sized exhibitors. Finally, the diffuse exhibition enterprise serves as a platform for the integration of resources in the animation and animation industry. Forming a close triangular value chain with consumers and exhibitors. Only when corporate social responsibility runs through the whole value chain can corporate social responsibility, such as guiding adolescent health values, be effectively fulfilled. Combining with the value chain to construct the internal control environment of the enterprise, optimize the enterprise culture and development strategy. Use the methods of literature research and case analysis to analyze the case enterprise. First, provide the theoretical support for the case analysis. Due to the close triangular relationship between the industry value chain and customers and exhibitors in case enterprises, this paper expounds the five elements of the internal control environment and the value chain. This paper analyzes the current situation of enterprise value chain, staff, social responsibility and internal control environment, summarizes the deficiencies of its internal control environment, including imperfect organizational structure, unclear development strategy, lack of awareness of social responsibility. Human resources are inefficient and corporate culture is formalized. Finally, to find the joint point of social responsibility and enterprise through alliance organization, to guide young people's values, to integrate resources and protect the rights and interests of exhibitors, mainly from the organizational structure, development strategy, To optimize the internal control environment of enterprises in terms of human resources and corporate culture. To design the internal control environment system of Chongqing CCT enterprises based on enterprise attributes, and to embed social responsibility, employee characteristics and value chain thinking into the internal control environment. To improve the internal control environment of diffuse exhibition enterprises, improve the management level of diffuse exhibition enterprises.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：J218.2;F275

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