本文關(guān)鍵詞： 內(nèi)部控制 風(fēng)險(xiǎn)管理 盈利能力　出處：《遼寧科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展和企業(yè)間競(jìng)爭(zhēng)的日益加劇,內(nèi)部控制在實(shí)現(xiàn)企業(yè)經(jīng)營(yíng)目標(biāo)的過(guò)程中起著越來(lái)越重要的作用。大量的企業(yè)經(jīng)營(yíng)失敗案例的發(fā)生在很大程度上都是緣由企業(yè)內(nèi)部控制的缺失或失效,正所謂“得控則強(qiáng)、失控則弱、無(wú)控則亂”,因而內(nèi)部控制已經(jīng)成為衡量現(xiàn)代企業(yè)管理的重要標(biāo)志。為了規(guī)范我國(guó)企業(yè)生產(chǎn)經(jīng)營(yíng)行為和提高企業(yè)風(fēng)險(xiǎn)管理水平，財(cái)政部、證監(jiān)會(huì)等五部委頒布了企業(yè)內(nèi)部控制基本規(guī)范和相關(guān)配套指引。規(guī)范和配套指引既考慮中國(guó)國(guó)情，又吸收COSO精華，為我國(guó)企業(yè)在制度、理念和實(shí)施層面提供了標(biāo)準(zhǔn)框架，要求我國(guó)上市公司與各大、中型非上市公司建立起完善的內(nèi)部控制體系。 本文主要運(yùn)用案例分析的研究方法，選取大型非上市公司——SH公司進(jìn)行研究，在國(guó)家基礎(chǔ)規(guī)范及配套指引頒布的大背景下，從發(fā)展著的SH公司40多年實(shí)踐出發(fā)，，以大量的實(shí)踐素材收集和梳理為研究基礎(chǔ)，以廣泛參閱的國(guó)內(nèi)外企業(yè)內(nèi)部控制資料為理論依據(jù)，深入闡述SH公司構(gòu)建內(nèi)部控制體系的背景、過(guò)程及關(guān)鍵環(huán)節(jié)內(nèi)部控制流程等內(nèi)容，首次將全面質(zhì)量管理理論中PDCA模型引入內(nèi)部控制構(gòu)建思路，本文對(duì)關(guān)鍵環(huán)節(jié)內(nèi)部控制流程、應(yīng)關(guān)注的主要風(fēng)險(xiǎn)、關(guān)鍵控制點(diǎn)、具體風(fēng)險(xiǎn)識(shí)別的闡述具有針對(duì)性和實(shí)效性，以此來(lái)評(píng)價(jià)SH公司構(gòu)建內(nèi)部控制效果，分析內(nèi)部控制構(gòu)建過(guò)程的經(jīng)驗(yàn)和借鑒意義，進(jìn)一步論證在當(dāng)前我國(guó)企業(yè)普遍轉(zhuǎn)換經(jīng)營(yíng)機(jī)制、建立現(xiàn)代企業(yè)制度的新形勢(shì)下，完善的內(nèi)部控制對(duì)于提高公司經(jīng)營(yíng)管理水平、風(fēng)險(xiǎn)防范能力、市場(chǎng)競(jìng)爭(zhēng)力、盈利能力，保障企業(yè)戰(zhàn)略實(shí)現(xiàn)及可持續(xù)發(fā)展的重要性。
[Abstract]:With the development of market economy and the increasingly fierce competition among enterprises. Internal control plays a more and more important role in the process of achieving the business objectives. A large number of enterprise management failure cases to a large extent are due to the lack or failure of internal control. The so-called "control is strong, out of control is weak, no control is chaotic", so internal control has become an important symbol of modern enterprise management, in order to standardize the production and operation behavior of Chinese enterprises and improve the level of enterprise risk management. The Ministry of Finance, the Securities Regulatory Commission and other five ministries have promulgated basic norms and relevant supporting guidelines for the internal control of enterprises. The norms and supporting guidelines not only take into account the national conditions of China, but also absorb the essence of COSO for the sake of our country's enterprises in the system. The concept and implementation level provide the standard frame, which requires the listed companies and the large and medium-sized non-listed companies to establish a perfect internal control system. This article mainly uses the case analysis research method, selects the large-scale non-listed company SH company to carry on the research, under the national foundation standard and the supporting guide promulgates the big background. From the development of SH company more than 40 years of practice, based on a large number of practical material collection and combing as the research basis, based on domestic and foreign internal control materials as the theoretical basis. In this paper, the background, process and internal control flow of the internal control system of SH Company are discussed, and the PDCA model of TQM is introduced into the internal control construction for the first time. In this paper, the key links of internal control process, should pay attention to the main risks, key control points, specific risk identification has pertinence and effectiveness, so as to evaluate the SH company to build the internal control effect. This paper analyzes the experience and significance of the construction process of internal control, and further demonstrates that under the new situation of general transformation of management mechanism and establishment of modern enterprise system in Chinese enterprises. Perfect internal control is important to improve the management level, risk prevention ability, market competitiveness, profitability, and ensure the strategic realization and sustainable development of the company.
【學(xué)位授予單位】：遼寧科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.4

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