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论文编号：	10398
作者编号：	2220160567
上传时间：	2018/12/6 11:48:47
中文题目：	H公司内部控制完善研究
英文题目：	Research on internal control perfection of H company
指导老师：	刘志远
中文关键字：	中小企业;内部控制;解决措施;案例分析
英文关键字：	Small and medium-sized enterprises;internal control;solutions;case analysis
中文摘要：	伴随着经济体制的日益完善以及社会的进步,良好的内部控制可以提高企业经营效率，降低成本，促进企业的持续健康发展。目前，中小企业已经成为我国国民经济的中梁砥柱，对国民生产总值、解决就业率、纳税等方面都作出了巨大贡献。我国中小企业数量多，分布广，据统计占全国企业总数的99%左右。中小企业寿命周期都比较短，新旧中小企业的更新速度较快，每年有大量中小企业创立，同时又有大量中小企业倒闭。分析其原因，内部控制的缺失和无效是制约其发展的一个重要因素。 完善的企业内部控制规范体系，有助于提升企业内部管理水平和风险防范能力。虽然很多企业设计了内部控制制度，旨在加强管理，但这些制度往往徒有虚名。有的企业完全依赖“人治”，没有内控制度可以遵循。本文将我国中小企业内部控制存在的问题结合H公司的具体情况，通过案例分析，提出了完善公司内部控制的对策。 本文的主要贡献是对中小企业的内部控制具有一定的参考价值和启示。通过对H公司内控建设的研究分析，为企业的内部控制建设提出针对性的改进方案。一套完善的内部控制体系，将有利于促进实现企业的发展战略目标。同时，企业内部控制是一个动态的发展体系，并非一成不变。随着外部市场环境、社会环境的不断变化以及企业自身的发展，必须适时调整企业的内部控制体系，才能使内部控制体系适应企业日常的生产经营活动，与企业的战略目标统一，从而促进企业的发展，壮大。对于中小企业的内部控制建立，按照初创期、成长、成熟、衰退几个阶段予以考虑，分别设计不同的内部控制制度，每个阶段的内控侧重点各不相同。另外，本文参考了部分大公司先进的内部控制经验。虽然大公司的控制成本高，中小型企业承担不了，但从中甄选出重要的，核心的，可用的控制措施，加以借鉴采纳，也是一个思考的方向。 本文的不足之处如下：首先，研究主体H公司不能代表中小企业内部控制的所有问题，案例具有一定局限性。其次，不同企业，不同的业务类型，不同的经营状况，不同的发展阶段，内部控制体系不可生搬硬套，适合的才是最好的。
英文摘要：	Along with the improvement of economic system and the development of society, good internal control can effectively prevent the occurrence of error and fraud and excessive waste of resources, as well as improve the operating efficiency and reduce costs, so that the overall economic benefit of enterprises can be improved. At present, small and medium-sized enterprises have become the mainstay of China's national economy, and have made great contributions to gross national product, solving employment rate and paying taxes. The number of small and medium-sized enterprises in China is large and widely distributed, accounting for about 99% of the total number of enterprises in China according to statistics. The life cycle of small and medium-sized enterprises is relatively short, and the renewal speed of new and old small and medium-sized enterprises is relatively fast. Every year, a large number of small and medium-sized enterprises are founded, while a large number of small and medium-sized enterprises are closed down. Analysis of the reasons, the absence and ineffectiveness of internal control is an important factor restricting its development. Establishing and implementing a set of unified and high-quality internal control standard system is conducive to improving the internal management level and risk prevention ability of enterprises. While many companies have designed internal control systems designed to strengthen management, these systems often have a poor reputation. Some enterprises completely rely on "rule by man", and no internal control system can be followed. In this paper, the problems existing in the internal control of small and medium-sized enterprises in China are combined with the specific situation of H company. Through case analysis, the countermeasures to improve the internal control of the company are proposed. The main contribution of this paper is the internal control of small and medium-sized enterprises has a certain reference value and inspiration. Through the research and analysis of H company's internal control construction, this paper proposes targeted improvement plans for the enterprise's internal control construction. A complete set of internal control system will be conducive to the realization of the enterprise's strategic goals. At the same time, enterprise internal control is a dynamic development system, not an invariable. With the constant changes of the external market environment and social environment as well as the development of the enterprise itself, the internal control system of the enterprise must be adjusted timely, so that the internal control system can adapt to the daily production and operation activities of the enterprise and be unified with the strategic goals of the enterprise, thus promoting the development and growth of the enterprise. For the establishment of internal control of small and medium-sized enterprises, different internal control systems are designed according to several stages of development, growth, maturity and recession. The emphasis of internal control in each stage is different. In addition, this paper refers to the advanced internal control experience of some large companies. Although the control cost of large companies is high and small and medium-sized enterprises cannot afford it, it is also a thinking direction to select important, core and usable control measures from them and adopt them for reference. The deficiencies of this paper are as follows: firstly, the research subject H company cannot represent all the problems of the internal control of small and medium-sized enterprises, and the case has certain limitations. Secondly, different enterprises, different business types, different operating conditions, different stages of development, the internal control system can not be copied mechanically. What is suitable is the best.
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