本文選題：內部控制 + 制度建立��； 參考：《吉林大學》2013年碩士論文

【摘要】：中國經(jīng)過三十多年的改革與發(fā)展，經(jīng)濟增長已是日新月異，其中建筑行業(yè)在此期間所做的貢獻是尤為不可忽視的。現(xiàn)今，很多的建筑公司都從最初幾個人慢慢發(fā)展狀大了，在快速擴展的過程中，隨著社會經(jīng)濟的發(fā)展，很多企業(yè)都會面臨著公司內容控制問題。在市場經(jīng)濟社會下，建筑企業(yè)是最不成熟和經(jīng)不起風暴的群體，所以在愈演愈烈的市場競爭中，我國的建筑企業(yè)的生命周期卻越來越短，發(fā)展前景令人堪憂。近年來，建筑企業(yè)每年承攬任務、完成產值額急速增高，但與之相對應的卻是企業(yè)盈利水平的持續(xù)走低。許多企業(yè)存在私設小金庫、娜用公款、會計造假、非法轉包、違法采購等重大問題。這些問題的產生，歸根結底源于內部控制的失效。內部控制是企業(yè)有效執(zhí)行組織策略，確保規(guī)章制度及企業(yè)經(jīng)營管理制度貫徹實施，保護企業(yè)資產的安全與完整，提高會計信息質量，避免和降低風險，增進經(jīng)營管理效率，實現(xiàn)經(jīng)營管理目標的基本條件。 在建筑行業(yè)迅猛發(fā)展的今天，中小型建筑公司數(shù)不勝數(shù)，并成為了中國經(jīng)濟建設的重要不可缺少的部分，但是在日益激烈的市場競爭中，中小型建筑公司的生命周期越來越短，如何保持中小型建筑公司的旺盛的生命力，這與合理的、科學的管理制度是不可分開的。 HW建筑公司成立于1995年，到目前為止是具有建筑工程總承包二級施工資質，裝修三級設計、施工資質及機電安裝三級施工資質等業(yè)務。公司下設兩個個分支機構：建材檢測室和造價咨詢公司。目前，公司治理結構變革、企業(yè)流程再造、企業(yè)風險管理等相關企業(yè)活動實踐對企業(yè)內部控制提出了更高的要求。這迫切需要從理論的高度進行總結與提煉，構建全新的、系統(tǒng)的基于風險管理的內部控制理論及理念，用來指導基于風險管理的企業(yè)內部控制實踐。本文通過對HW建筑公司的內部控制制度的問題分析，，并進行內部控制制度的建立和運行及保障措施的實施，總結對HW建筑公司的一套合理有效可行的內部控制制度，從而能夠促進中小建筑企業(yè)進一步建立和完善現(xiàn)代企業(yè)制度，實現(xiàn)其可持續(xù)發(fā)展。 本論文共分四章，第一章為緒論，介紹本文的研究背景和意義，對建筑企業(yè)的內部控制理論進行了文獻綜述，介紹了本文的研究方法和研究內容。第二章對HW建筑公司的風險及內部控制進行了描述、分析和研究，首先對HW建筑公司做簡單介紹，其次舉例描述了HW建筑公司的內部控制現(xiàn)狀，最后對內部控制的存在的問題進行了分析，找出內部控制問題的成原。第三章從HW建筑公司的實況出發(fā)重新建立了HW建筑公司內部控制制度。論文第四章提出了HW建筑公司內部控制制度的保障措施。最后為結論。
[Abstract]:After more than 30 years of reform and development, China's economic growth has been changing with each passing day, and the contribution made by the construction industry during this period is particularly noticeable. Nowadays, many construction companies are slowly developing from the first few people, in the process of rapid expansion, with the development of social economy, many enterprises will face the problem of corporate content control. In the market economy society, the construction enterprises are the least mature and unable to withstand the storm, so in the increasingly fierce market competition, the life cycle of the construction enterprises in our country is getting shorter and shorter, and the development prospects are worrying. In recent years, the construction enterprises undertake tasks every year, and the output value increases rapidly, but the profit level of the construction enterprises continues to decline. Many enterprises have private coffers, Na with public funds, accounting fraud, illegal subcontracting, illegal procurement and other major problems. These problems come from the failure of internal control in the final analysis. Internal control is the effective implementation of organizational strategy, ensuring the implementation of rules and regulations and enterprise management system, protecting the safety and integrity of enterprise assets, improving the quality of accounting information, avoiding and reducing risks, and improving the efficiency of management and management. Basic conditions for achieving management objectives. With the rapid development of the construction industry, the number of small and medium-sized construction companies has become an important and indispensable part of China's economic construction, but in the increasingly fierce market competition, the life cycle of small and medium-sized construction companies is getting shorter and shorter. How to maintain the vigorous vitality of small and medium-sized construction companies is inseparable from the rational and scientific management system. HW Construction Company was founded in 1995. So far, it has the construction qualification of general contract, the third grade design of decoration, the construction qualification and the construction qualification of mechanical and electrical installation. The company has two branches: building materials testing room and cost consulting company. At present, the reform of corporate governance structure, enterprise process reengineering, enterprise risk management and other related enterprise activities put forward higher requirements for the internal control of enterprises. It is urgent to summarize and refine the theory and construct a new and systematic theory and concept of internal control based on risk management, which can be used to guide the practice of enterprise internal control based on risk management. Through the analysis of the internal control system of HW Construction Company, the establishment and operation of the internal control system and the implementation of the safeguard measures, this paper summarizes a set of reasonable, effective and feasible internal control system for HW Construction Company. So it can promote the small and medium-sized construction enterprises to establish and perfect the modern enterprise system and realize its sustainable development. This paper is divided into four chapters. The first chapter is the introduction, which introduces the research background and significance of this paper, summarizes the internal control theory of construction enterprises, and introduces the research methods and contents of this paper. In the second chapter, the risk and internal control of HW construction company are described, analyzed and studied. Firstly, HW construction company is briefly introduced, and then the current situation of HW construction company's internal control is described by examples. Finally, the existing problems of internal control are analyzed to find out the origin of internal control problems. The third chapter reestablishes the internal control system of HW Construction Company from the reality of HW Construction Company. The fourth chapter puts forward the safeguard measures of HW construction company's internal control system. Finally, it is a conclusion.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.92

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