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论文编号：	10906
作者编号：	2220160658
上传时间：	2019/6/13 10:14:48
中文题目：	H集团公司内部控制优化研究
英文题目：	Research on Internal Control Optimization of H Group Company
指导老师：	张玉利
中文关键字：	H集团公司；内部控制优化；企业管理；风险控制；对策研究
英文关键字：	H Group Company；Internal control optimization；Enterprise management；Risk control；Countermeasure research
中文摘要：	本文研究的H集团公司前身成立于2005年，从成立至今，H集团公司在内部控制体系建设方面取得了一定的成效，建立并实施了基本的制度和流程，尤其是财务、证券、行政方面的制度体系相对完善，这对于风险控制，实现报告控制、合规控制以及提高企业运营的效率和效果方面起到了较大的促进作用。但是历史期间H集团公司的内部控制建设由财务部门主导，以母公司单体为模型建立，缺乏系统性、完整性和动态性。 本文主要通过文献研究与H集团公司的案例分析相结合，从H集团公司概况及内部控制现状着手，找出H集团公司内部控制存在的问题及原因，提出H集团公司内部控制优化的总体思路，通过以内部控制体系设计优化为基础，以人力资源和绩效考核优化为切入点，针对内部控制五要素中的薄弱环节进行改进，将方案落到实处。并从重视加强企业内部控制环境建设、加强企业内部关键控制活动、优化重要控制手段、内部控制优化向子公司的辐射等四个方面提出相应策略。持续地提升企业风险控制能力和企业管理水平，促进企业经营目标的实现。 本文主要对内部控制的优化提出对策研究：在多变的竞争环境下，企业应建立一套符合自身情况的可行的内部控制体系，并且根据自身发展以及外部环境的变化，对内部控制体系进行动态调整，使得公司治理能够落到实处，实质性控制企业经营风险。通过本文的分析，可以对类似企业找到内部控制的风险点，并有针对性地优化内部控制有所借鉴。
英文摘要：	The predecessor of H Group Company, which was studied in this thesis, was established in 2005. Since its establishment, H Group Company has achieved certain results in the construction of internal control system, and established and implemented basic systems and processes, especially in finance, securities and administration. The system is relatively complete, which plays a significant role in risk control, reporting control, compliance control, and improving the efficiency and effectiveness of business operations. However, during the historical period, the internal control construction of H Group Company was led by the finance department, and the parent company was built as a model, which lacked systemicity, integrity and dynamics. This thesis mainly combines the literature research with the case analysis of H Group Company, starts from the overview of H Group Company and the status quo of internal control, finds out the problems and causes of H Group's internal control, and puts forward the overall idea of H Group's internal control optimization. Based on the design optimization of the internal control system, the human resources and performance appraisal optimization are taken as the entry point, and the weak links in the five elements of internal control are improved, and the plan is implemented. And put forward corresponding strategies from the four aspects of strengthening the internal control environment construction, strengthening the key control activities within the enterprise, optimizing the important control means, and optimizing the internal control optimization to the subsidiaries. Continuously improve the enterprise's risk control ability and enterprise management level, and promote the realization of business objectives. This thesis mainly proposes countermeasures for the optimization of internal control: in a changing competitive environment, enterprises should establish a feasible internal control system that suits their own situation, and dynamically develop the internal control system according to their own development and changes in the external environment. Adjustments enable corporate governance to be implemented and substantively control business risks. Through the analysis of this thesis, it is possible to find the risk points of internal control for similar enterprises, and to learn from the targeted optimization of internal control. Key words: H Group Company；Internal control optimization；Enterprise management；Risk control；Countermeasure research
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