【摘要】：內(nèi)部控制是企業(yè)風(fēng)險管理的重要組成部分,在企業(yè)的經(jīng)營管理過程中扮演著非常重要的角色。完善內(nèi)部控制的最終目標(biāo)是提高企業(yè)的經(jīng)營管理水平和風(fēng)險防控能力,以保證企業(yè)能夠持續(xù)健康經(jīng)營。那么企業(yè)自身的發(fā)展能力是否能夠隨著企業(yè)內(nèi)部控制有效性水平的提高而提高?這是文章所要研究的問題。文章采取規(guī)范研究和實證研究相結(jié)合的方法,探究內(nèi)部控制有效性與企業(yè)發(fā)展能力之間的相關(guān)關(guān)系,為如何有效提高企業(yè)發(fā)展能力提供了思路。從文章的結(jié)構(gòu)來看,論文可以分為四個部分:第一部分:包括論文的第1章和第2章,主要介紹了文章的研究背景、研究意義、研究方法、文章結(jié)構(gòu)和可能的創(chuàng)新點。同時,通過文獻(xiàn)綜述的方式,對國內(nèi)外內(nèi)部控制有效性和企業(yè)發(fā)展能力的研究現(xiàn)狀進(jìn)行了梳理和評析,為后文進(jìn)一步探究內(nèi)部控制有效性與企業(yè)發(fā)展能力的關(guān)系奠定了基礎(chǔ)。第二部分:包括論文的第3章和第4章,是文章的理論分析部分。首先,闡述了內(nèi)部控制有效性和企業(yè)發(fā)展能力的概念定義和內(nèi)容要素;其次,在委托代理理論、可持續(xù)發(fā)展理論和有效資本市場理論的基礎(chǔ)上,以目標(biāo)為導(dǎo)向,對內(nèi)部控制有效性與企業(yè)發(fā)展能力之間的關(guān)系進(jìn)行了理論分析;最后,從內(nèi)部控制的戰(zhàn)略目標(biāo)、經(jīng)營目標(biāo)、財務(wù)報告目標(biāo)、合法合規(guī)目標(biāo)、資產(chǎn)安全目標(biāo)的角度出發(fā),進(jìn)一步分析研究內(nèi)部控制有效性影響企業(yè)發(fā)展能力的作用機理。第三部分:包括論文的第5章和第6章,是文章的實證部分。這一部分通過實證的方法對內(nèi)部控制有效性與企業(yè)發(fā)展能力的相關(guān)性進(jìn)行了驗證。實證研究結(jié)果表明,內(nèi)部控制有效性水平以及內(nèi)部控制的戰(zhàn)略目標(biāo)、經(jīng)營目標(biāo)、財務(wù)報告目標(biāo)、合法合規(guī)目標(biāo)、資產(chǎn)安全目標(biāo)的實現(xiàn)程度與企業(yè)發(fā)展能力呈正相關(guān)關(guān)系。第四部分:包括論文的第7章,是文章的結(jié)論部分。這一部分對前文的理論分析和實證結(jié)果進(jìn)行了分析總結(jié),發(fā)現(xiàn)內(nèi)部控制有效性水平及其五個子目標(biāo)的實現(xiàn)程度與企業(yè)發(fā)展能力呈正相關(guān)關(guān)系,并據(jù)此提出了以下建議:完善內(nèi)部控制體系建設(shè)、努力實現(xiàn)內(nèi)部控制目標(biāo)、制定統(tǒng)一的內(nèi)部控制量化標(biāo)準(zhǔn)。通過內(nèi)部控制有效性水平的提高,實現(xiàn)企業(yè)發(fā)展能力的不斷增強。
[Abstract]:Internal control is an important part of enterprise risk management and plays a very important role in the process of enterprise management. The ultimate goal of perfecting internal control is to improve the management level and the ability of risk prevention and control in order to ensure that the enterprise can continue to operate healthily. Then can the development ability of the enterprise itself be improved with the improvement of the level of the effectiveness of the internal control of the enterprise? This is the question that the article wants to study. By combining normative research with empirical research, this paper explores the correlation between the effectiveness of internal control and the ability of enterprise development, which provides a way of thinking on how to effectively improve the ability of enterprise development. From the point of view of the structure of the article, the paper can be divided into four parts: the first part: chapter 1 and chapter 2, mainly introduces the research background, research significance, research methods, article structure and possible innovations. At the same time, through the way of literature review, the research status of internal control effectiveness and enterprise development ability at home and abroad is combed and evaluated, which lays a foundation for further exploring the relationship between internal control effectiveness and enterprise development ability. The second part, including the third and fourth chapters, is the theoretical analysis of the article. Firstly, the concept definition and content elements of the effectiveness of internal control and the ability of enterprise development are expounded. Secondly, on the basis of principal-agent theory, sustainable development theory and efficient capital market theory, the relationship between the effectiveness of internal control and the development ability of enterprises is analyzed theoretically. Finally, from the point of view of the strategic objectives, management objectives, financial reporting objectives, legal compliance objectives and asset safety objectives of internal control, this paper further analyzes and studies the mechanism of the effectiveness of internal control affecting the development ability of enterprises. The third part: including the fifth and sixth chapters, is the empirical part of the paper. This part verifies the correlation between the effectiveness of internal control and the ability of enterprise development through empirical method. The empirical results show that the level of internal control effectiveness and the strategic objectives of internal control, business objectives, financial reporting objectives, legal compliance objectives, and the degree of realization of asset security objectives are positively related to the development ability of enterprises. The fourth part: including chapter 7 of the paper, is the conclusion part of the article. In this part, the theoretical analysis and empirical results are analyzed and summarized, and it is found that the level of internal control effectiveness and the degree of realization of its five sub-objectives are positively related to the enterprise development ability. The following suggestions are put forward: perfecting the construction of internal control system, striving to realize the goal of internal control, and establishing a unified quantitative standard of internal control. Through the improvement of the level of internal control effectiveness, the ability of enterprise development can be continuously enhanced.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275

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