【摘要】：自國家五部委聯(lián)合發(fā)布《內(nèi)部控制基本規(guī)范》 及相關指導意見后,山西省國資委員會也開始加強對省內(nèi)大型國有企業(yè)進行必要的風險控制及具體實施措施,這就要求企業(yè)完善內(nèi)部控制體系,并保護他們免遭侵害,由此達到提高國有資產(chǎn)的經(jīng)濟效益和保護國有資產(chǎn)安全的目的。三維公司作為大型國有化工企業(yè),雖然其在2011年已建立相關內(nèi)部控制制度,但由于外來因素和內(nèi)部潛在風險的影響,仍然存在許多缺陷與不足,有待進一步加強和完善。文章首先介紹了內(nèi)部控制體系研究的背景、意義、目標和方法,同時以山西三維公司為研究對象,通過調查問卷和深度訪談的方法對三維公司內(nèi)部控制體系及其五個要素進行實地調查及研究分析,在現(xiàn)有較為完善的制度上總結梳理三維公司的內(nèi)部控制問題,得出:三維公司內(nèi)部控制環(huán)境不理想、風險防范機制不健全、缺乏有效的資產(chǎn)管理控制、采購環(huán)節(jié)控制薄弱、信息化程度低及缺乏完善的內(nèi)部監(jiān)督控制體系等。最后,針對上述問題,通過完善內(nèi)部控制環(huán)境、健全風險評估體系、建立良好的控制活動、規(guī)范信息與溝通系統(tǒng)及加強監(jiān)督控制體系等方法對三維公司現(xiàn)有的內(nèi)部控制體系進行優(yōu)化,并結合目前的千克,提出了三維公司優(yōu)化設計的具體實施方案和保障措施。通過以上研究分析,可保證山西三維公司內(nèi)部控制體系的有效進行,為公司的高效發(fā)展奠定基礎,同時也為我國企業(yè),尤其是化工企業(yè)內(nèi)控措施的完善提供借鑒。
[Abstract]:Since the five ministries and commissions jointly issued the basic norms for Internal Control and related guidance, the Shanxi Provincial State assets Committee has also begun to strengthen the necessary risk control and specific implementation measures for large state-owned enterprises in the province. This requires enterprises to improve the internal control system and protect them from encroachment, so as to improve the economic benefits of state-owned assets and protect the safety of state-owned assets. As a large state-owned chemical enterprise, Three-dimensional Company has established relevant internal control system in 2011, but due to the influence of external factors and internal potential risks, there are still many defects and deficiencies, which need to be further strengthened and improved. This paper first introduces the background, significance, objectives and methods of the research on the internal control system, and takes Shanxi Three-dimensional Company as the research object. Through the methods of questionnaire and in-depth interview, the paper makes a field investigation and analysis of the internal control system and its five elements of the three-dimensional company, and summarizes and combs the internal control problems of the three-dimensional company on the existing perfect system. It is concluded that the internal control environment of 3D company is not ideal, the risk prevention mechanism is not perfect, the effective asset management control is lacking, the control of purchasing link is weak, the degree of information is low and the internal supervision and control system is not perfect and so on. Finally, aiming at the above problems, through perfecting the internal control environment, perfecting the risk assessment system, establishing good control activities, Standardization of information and communication system and strengthening of supervision and control system are used to optimize the existing internal control system of 3D company. Combined with the current kilogram, the concrete implementation scheme and safeguard measures of 3D company's optimization design are put forward. Through the above research and analysis, it can ensure the effective implementation of the internal control system of Shanxi Three-dimensional Company, lay the foundation for the company's efficient development, and also provide a reference for the improvement of the internal control measures of our country's enterprises, especially the chemical enterprises.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.7

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