本文關(guān)鍵詞： 內(nèi)部控制 分析研究 改善措施　出處：《華南理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：內(nèi)部控制作為一種科學(xué)的企業(yè)管理方法，以企業(yè)戰(zhàn)略規(guī)劃為依據(jù)，對(duì)企業(yè)所有資源進(jìn)行合理配置，涵蓋企業(yè)經(jīng)營(yíng)管理的各個(gè)層級(jí)、各個(gè)方面和各項(xiàng)業(yè)務(wù)環(huán)節(jié)，從而有計(jì)劃地、高效地、協(xié)調(diào)地、持續(xù)地開展企業(yè)的所有經(jīng)營(yíng)活動(dòng)，對(duì)企業(yè)發(fā)展起著重大的保證和推動(dòng)作用，是現(xiàn)代化企業(yè)管理的有效手段，是市場(chǎng)經(jīng)濟(jì)條件下企業(yè)實(shí)施內(nèi)部管理的科學(xué)手段和方法。不斷改善企業(yè)內(nèi)部控制環(huán)境已經(jīng)成為許多企業(yè)家、專家和學(xué)者關(guān)注研究的問題之一。 YN公司作為一個(gè)以電力工程施工為主、水力發(fā)電為輔并多元化經(jīng)營(yíng)的民營(yíng)企業(yè)，，隨著外部環(huán)境則市場(chǎng)競(jìng)爭(zhēng)越來越激烈，內(nèi)部環(huán)境多元化呼聲越來越高，管理規(guī)模越來越大。YN公司面臨新一輪的發(fā)展機(jī)遇和挑戰(zhàn)，要實(shí)現(xiàn)企業(yè)良性持續(xù)運(yùn)轉(zhuǎn)，必須進(jìn)一步優(yōu)化產(chǎn)權(quán)結(jié)構(gòu)，改善管理程序，防范管理風(fēng)險(xiǎn)才能保證企業(yè)的健康發(fā)展。YN公司如何通過內(nèi)部控制管理建立集權(quán)分權(quán)適當(dāng)?shù)墓芸�，增�?qiáng)公司全局的駕馭能力，使公司圍繞總體經(jīng)營(yíng)目標(biāo)運(yùn)行并最終實(shí)現(xiàn)目標(biāo)是擺在公司管理者面前必須探索的問題。從國(guó)內(nèi)外企業(yè)的成功經(jīng)驗(yàn)來看，推行內(nèi)部控制管理是有效的方法和途徑。 本文以YN公司為案例，對(duì)YN公司內(nèi)部控制管理目前的狀況進(jìn)行全面分析研究。重點(diǎn)從該公司存在的問題為切入點(diǎn)，在分析內(nèi)部控制制度的建立，執(zhí)行和可持續(xù)的問題基礎(chǔ)上，還剖析了高層、中層、基層的博弈狀況及內(nèi)部控制要平衡的諸方面關(guān)系問題，從而為改善和優(yōu)化YN公司內(nèi)部控制管理，提出可行性的對(duì)策和建議。
[Abstract]:As a scientific enterprise management method, internal control, based on the enterprise strategic planning, reasonably allocates all the resources of the enterprise, covering all levels, aspects and business links of the enterprise operation and management. To carry out all the business activities of the enterprise efficiently, harmoniously and continuously plays an important role in ensuring and promoting the development of the enterprise, and is an effective means of modern enterprise management. It is a scientific means and method for enterprises to carry out internal management under the condition of market economy, and it has become one of the problems that many entrepreneurs, experts and scholars pay close attention to. YN Company is a private enterprise with electric power engineering construction as the main, hydro power generation as auxiliary and diversified management. With the external environment, the market competition is more and more fierce, and the internal environment diversification voice is more and more high. The management scale of .YN Company is facing a new round of development opportunities and challenges, in order to achieve a healthy and sustainable operation of the enterprise, we must further optimize the structure of property rights, improve the management procedures, Only by preventing the risk of management can we ensure the healthy development of the enterprise. YN company how to establish centralized and decentralized proper control through internal control management to enhance the overall ability of the company. It is a problem that must be explored in front of the managers to make the company run around the overall management goal and realize the goal finally. From the successful experience of domestic and foreign enterprises, it is an effective way to carry out internal control management. This paper takes YN Company as a case to conduct a comprehensive analysis and study on the current situation of YN Company's internal control management. Based on the analysis of the establishment, implementation and sustainability of the internal control system, this paper focuses on the problems existing in the company as a starting point. This paper also analyzes the game situation of the upper, middle and grassroots levels and the relationship between the internal control and the balance of internal control, thus putting forward feasible countermeasures and suggestions for improving and optimizing the internal control management of yen Company.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F285;F426.61

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相關(guān)期刊論文 前1條

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本文編號(hào)：1516835