联系我们

论文查询结果	返回搜索

论文编号：	11584
作者编号：	2220160777
上传时间：	2020/6/5 17:44:52
中文题目：	HM公司内部控制改进研究
英文题目：	Internal-Control Management System Improvement Research For HM Company
指导老师：	刘志远
中文关键字：	内部控制；全面预算；授权；员工激励
英文关键字：	Internal-control；Comprehensive Forecasting & Budgeting；Delegation of Authority；Human Resource Excitation Mechanism
中文摘要：	随着世界竞争日趋激烈，企业面临的风险不断加深，通过内部控制的相关理论和规范研究和分析 HM 公司在实现发展战略过程中所面临的问题和不确定性。基于公司产业升级的战略目标，对内部控制提出更高要求。本文以 HM 公司为例，围绕企业在实现发展战略和经营过程中内部控制面临的主要问题和风险，探讨在防范和应对主要风险的前提下，进一步完善内部控制, 提高其有效性。本文共分五章进行论述和研究。首先，第一章为绪论概述本文的研究背景与意义，研究内容与框架。其次第二章为相关理论和规范，通过对国内外相关文献的搜集与整理，分别研究内部控制整合框架和企业风险管理整合框架，内部控制的要素与原则和我国内部控制的基本规范及配套指引。接下来的第三章研究论述 HM 公司内部控制及运行的基本概况和面临的主要问题和风险。首先介绍公司基本情况和业务发展概况。其次分析公司内部控制建立和运行情况，并从内部环境，风险评估，控制活动，信息与沟通和内部监督等要素分析内部控制及运行现状。最后通过分析总结出公司全面预算制度落实不到位导致战略目标不可控的风险和授权审批制度不完善所带来的经营风险等内部控制尚待解决的主要问题和风险。接下来的第四章着重分析和研究 HM 公司内部控制的改进措施和完善方法。阐述内部控制改进的必要性和紧迫性，探讨从授权审批制度到全面预算，人力资源引进和激励等内部控制改进的具体方法。另外在本章也研究和论述 HM 公司内部控制改进的保障措施。着重研究信息与沟通以及决策层和执行层方面的保障措施。另外信息系统的运行也使得内部控制改进得以有效执行。最后是结论与启示，本章节主要归纳与总结本文的研究成果及内容。同时指出本次研究的启示及对企业的重要意义。
英文摘要：	With the fierce competition and the trend of globalization in the world, we summarize and analyze the correlation studies on the internal-control Management system for HM company which faces the problems and risks of internal and external. And provide the design proposal or countermeasure of the internal-control Management system. Based on the HM company’s needs of strategic planning and other related theories, this article gave internal-control Management improvement research for HM company. In order to make the discussion on idealization and increase the effectiveness of Internal-control system under the premise of defending the main risk and have coping strategy on it. This thesis is divided into five chapters. The first chapter is the introduction. This article outlines the research background and significance, research content and framework. The second chapter is a review of the related theories and specification in China. Through the collection and research of relevant literature at home and abroad, the internal control and risk management theories, development and the relationship are studied and fundamental and essential factors of internal-control management as well as the policies and standards of internal-control specification published by Chinese government. The theories and application of internal environment, target, risk identification, risk assessment, risk response, control activities, information technology system, communication and monitor are discussed. The third chapter is internal-control system of HM company’ status and problems analysis. Firstly, the basic situation of HM company business and development is analyzed. Secondly, the major problems of internal-control management system faced by HM company is analyzed. The internal-control situation and major problems of HM company are analyzed from Internal-control and internal-control activities on forecast and budgeting, Delegation of Authority System，Human Resource Management and so on. The fourth chapter is internal-control Management System improvement research based on internal-control theory and HM company problems. First, the need for and the urgency of internal-control improvement are determined, and discuss the Abstract III improvement for HM company based on the current situation of the internal-control Management system framework. The business and company management activities of internal-control on Comprehensive Forecast and Budgeting, Delegation of Authority and Approval System, Human Resource Management System studies and discusses the improvement method. This paper mainly studies the protection measures of information technology system, communication, and supporting from Board of Directors and management team. The next chapter is the conclusion and prospect. Summarize the research contents and results of this paper, and put forward the inspiration of this research and future research prospects for other companies.
查看全文：	预览  下载(下载需要进行登录)