本文選題：內(nèi)部控制 + 風(fēng)險(xiǎn)評(píng)估��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：21世紀(jì)的今天,我國(guó)的政治經(jīng)濟(jì)步入了飛速的發(fā)展的階段,然而由于人口老齡化日趨嚴(yán)重以及人口數(shù)量逐漸增多,每個(gè)人單位時(shí)間內(nèi)所需要?jiǎng)?chuàng)造的社會(huì)價(jià)值也隨之增加,時(shí)間變得越來(lái)越寶貴。為了能夠節(jié)省更多的時(shí)間用來(lái)工作和休息,打車(chē)成為了大多數(shù)年輕人首選的交通方式,因此各個(gè)城市出現(xiàn)了打車(chē)難用車(chē)難的情況。除了市內(nèi)打車(chē)?yán)щy之外,城市之間用車(chē)也處于低效低速的狀態(tài)。目前城市之間利用率最高的交通方式有三種,分別為火車(chē)、客車(chē)、出租車(chē),然而這三種方式均在時(shí)間或價(jià)格上限制著顧客的選擇,嚴(yán)重影響著顧客的出行。XJ科技有限公司在這樣的出行市場(chǎng)上利用互聯(lián)網(wǎng)優(yōu)勢(shì),搶險(xiǎn)占領(lǐng)了大部分市場(chǎng),但是由于公司領(lǐng)導(dǎo)層過(guò)分側(cè)重于市場(chǎng)推廣,嚴(yán)重忽略了公司內(nèi)部治理,導(dǎo)致了XJ科技有限公司在風(fēng)險(xiǎn)評(píng)估、信息傳輸、控制環(huán)境等方面出現(xiàn)了較為嚴(yán)重的問(wèn)題。在XJ科技有限公司的日常運(yùn)營(yíng)中,風(fēng)險(xiǎn)控制兩個(gè)重要組成部分預(yù)算和風(fēng)險(xiǎn)評(píng)估均以形式工作為主,預(yù)算的上報(bào)不及時(shí)且報(bào)告不規(guī)范,難以為控制風(fēng)險(xiǎn)提供可靠信息;同時(shí)風(fēng)險(xiǎn)評(píng)估工作存在計(jì)分機(jī)制不科學(xué),評(píng)估結(jié)果不經(jīng)處理,導(dǎo)致風(fēng)險(xiǎn)評(píng)估工作淪為形式。XJ科技有限公司在信息傳輸方面忽略后臺(tái)支撐部是公司與使用者的重要信息樞紐,沒(méi)有為公司基層員工以及后臺(tái)支撐部創(chuàng)造良好的信息傳輸渠道,導(dǎo)致管理層信息閉塞,對(duì)影響公司實(shí)現(xiàn)運(yùn)營(yíng)目標(biāo)的風(fēng)險(xiǎn)反應(yīng)遲鈍。本文通過(guò)緒論、案例描述、案例分析、對(duì)策與建議以及結(jié)束語(yǔ),對(duì)XJ科技有限公司的內(nèi)部控制存在的問(wèn)題以及解決方案進(jìn)行系統(tǒng)的闡述。具體內(nèi)容如下:緒論部分主要是對(duì)論文的研究背景、研究目的及意義和研究方法與內(nèi)容進(jìn)行系統(tǒng)的闡述。正文的第一部分為案例描述。該部分主要分為XJ科技有限公司概況及現(xiàn)狀和XJ科技有限公司的四個(gè)案例介紹。第二部分為論文的案例分析。該部分先對(duì)案例分析中需要的理論知識(shí)進(jìn)行簡(jiǎn)單的介紹之后對(duì)XJ科技有限公司出現(xiàn)的案例進(jìn)行問(wèn)題的描述和原因的分析。第三部分是啟示與建議。該部分是針對(duì)XJ科技有限公司存在的問(wèn)題提出相應(yīng)的整改建議和所受到的啟示。最后是結(jié)論,主要是表達(dá)希望XJ科技有限公司能夠認(rèn)識(shí)到公司存在的巨大的內(nèi)部控制漏洞并加以解決。
[Abstract]:Today in the 21st century, the political economy of our country has stepped into the stage of rapid development. However, due to the aging of the population and the increasing number of the population, the social value that each person needs to create in the unit time also increases. Time has become more and more precious. In order to save more time for work and rest, taxi has become the preferred mode of transportation for most young people. In addition to the difficulties of hitchhiking in the city, inter-city cars are also in a low efficiency and low speed state. At present, there are three modes of transportation with the highest utilization rate between cities: trains, buses and taxis. However, these three modes limit the choice of customers in terms of time or price. The travel. XJ Technology Co., Ltd., which has seriously affected the customers, has taken advantage of the Internet in such a travel market and seized most of the markets. However, because the company's leadership has placed too much emphasis on market promotion, it has seriously neglected the internal governance of the company. XJ Technology Co., Ltd. has serious problems in risk assessment, information transmission, control environment and so on. In the daily operation of XJ Science and Technology Co., Ltd, the budget and risk assessment of two important components of risk control are mainly in the form of work, the budget report is not timely and the report is not standardized, so it is difficult to provide reliable information for risk control. At the same time, there is an unscientific scoring mechanism in the risk assessment work, and the evaluation results are not processed, which results in the risk assessment work being reduced to form. XJ Science and Technology Co., Ltd. neglects the backstage support department in the aspect of information transmission. It is an important information hub for the company and the users. It does not create a good information transmission channel for the basic employees and the backstage support department, which leads to the information block of the management, and is slow to respond to the risk that affects the company to achieve the operational goals. Through the introduction, case description, case analysis, countermeasures and suggestions, and concluding remarks, this paper systematically expounds the existing problems and solutions of the internal control of XJ Science and Technology Co., Ltd. The specific contents are as follows: the introduction is mainly about the research background, research purpose and significance, research methods and contents. The first part of the text is a case description. This part is mainly divided into XJ Technology Co., Ltd. and the current situation and XJ Technology Co., Ltd. four cases. The second part is the case analysis of the thesis. In this part, the theoretical knowledge needed in the case analysis is introduced briefly, and then the problem description and the cause analysis of the case of XJ Science and Technology Co., Ltd. The third part is enlightenment and suggestion. This part is aimed at the problems of XJ Technology Co., Ltd. Finally, the conclusion is mainly expressed to express the hope that XJ Technology Co., Ltd. can recognize the existence of the company's huge internal control loophole and solve it.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F724.6;F572;F570.5

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