本文關鍵詞：BS公司貨幣資金內部控制體系優(yōu)化研究　出處：《西安石油大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 貨幣資金 內部控制 全面風險管理框架

【摘要】：現代企業(yè)在全球化的沖擊下,要想在這殘酷的市場環(huán)境中生存下來,除了要不斷地提高本身產品的質量和服務之外,最為重要的還是企業(yè)的內部管理,而在內部管理中最不可缺少的就是內部控制。若是企業(yè)實施的內部控制科學合理,不僅可以提高企業(yè)的運作效率,還有利于企業(yè)管理工作井然有序地進行,進而幫助企業(yè)實現戰(zhàn)略目標。企業(yè)要想正常的經營運轉必須要有足夠的貨幣資金作為支持,但是其發(fā)生風險的可能性卻最高,這是因為它的流動性高、安全性低,因此,貨幣資金可以說是內部控制活動中重中之重。筆者為了能夠將與BS公司財務有關的資料收集完整,采用了多種方法,為了使收集的結果準確性更高,筆者更是親自到公司進行實地調查,在結合自己的工作經驗以及COSO企業(yè)風險管理框架,從多個方面對BS的資金內部控制體系又重新進行了梳理,其中有內部環(huán)境、風險評估、內部監(jiān)督、風險應對措施、事項識別以及對目標的設定等,期望能夠發(fā)現該公司資金內控設計的漏洞以及不完善之處,找出原因,并提出解決方案。本文首先對我國的內控理論和其他國家的內控理論的發(fā)展過程作一個大致的梳理和認識,同時對相關學者的研究情況作了大量的研究和分析,以及對關于貨幣內控理論體系的方法重新進行了了解,介紹了BS公司目前的發(fā)展狀況以及資金內部控制體系的基本狀況,此外還對本公司目前所實行的資金內部控制理論進行了有效的評價。其次,對資金內部控制理論中現在所存在的問題做了大量的研究和分析。再依據COSO全面風險管理框架中多種因素以及對企業(yè)基本狀況的把握,從而找出企業(yè)在這一方面的問題。最后,根據問題的原因,提出改進BS公司資金內控體系建設的具體措施。本文以BS公司這一案例,通過對其資金內部控制體系的研究,找出其中所存在的問題,并提出具體改善的措施,確保企業(yè)資金在正常的范圍之內運行,同時也為同一類型的企業(yè)提供借鑒和參考。
[Abstract]:Modern enterprises in the impact of globalization, in order to survive in this cruel market environment, in addition to constantly improve the quality of their products and services, the most important thing is the internal management of enterprises. The most indispensable part in internal management is internal control. If the internal control implemented by enterprises is scientific and reasonable, it can not only improve the operational efficiency of enterprises, but also be conducive to the orderly conduct of enterprise management work. And then to help enterprises achieve strategic objectives. Enterprises to normal operation and operation must have sufficient monetary funds as support, but its risk is the highest probability, this is because of its high liquidity. The security is low, therefore, the monetary funds can be said to be the most important in the internal control activities. In order to be able to collect and complete the data related to the financial affairs of BS companies, the author has adopted a variety of methods. In order to make the results of the collection more accurate, I personally to the company to conduct field investigations, in the combination of their own work experience and COSO enterprise risk management framework. From a number of aspects of the BS capital internal control system is reviewed again, including the internal environment, risk assessment, internal oversight, risk response measures, event identification and the setting of goals and so on. It is expected to find the loopholes and imperfections in the internal control design of the company's funds, and find out the reasons. And put forward solutions. First of all, this paper makes a general combing and understanding of the development process of the internal control theory in our country and other countries, and makes a lot of research and analysis on the research situation of the related scholars at the same time. As well as about the monetary internal control theory system method has carried on the understanding again, has introduced the BS company's present development situation and the fund internal control system basic condition. In addition, the company's current implementation of the theory of internal control of funds has been an effective evaluation. Secondly. This paper makes a lot of research and analysis on the existing problems in the theory of capital internal control, and then according to the COSO comprehensive risk management framework of a variety of factors and the grasp of the basic situation of the enterprise. Finally, according to the reasons of the problem, the paper puts forward the specific measures to improve the internal control system of the funds of BS Company. This paper takes the case of BS Company. Through the study of the internal control system of its funds, find out the existing problems, and put forward specific improvement measures to ensure that the enterprise funds in the normal scope of operation. At the same time for the same type of enterprises to provide reference and reference.
【學位授予單位】：西安石油大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.82

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本文編號：1396273