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论文编号：	12518
作者编号：	2120192952
上传时间：	2021/6/15 9:58:01
中文题目：	中小企业F公司内部控制优化研究
英文题目：	Research on Internal Control Optimization of F Company
指导老师：	牛建波
中文关键字：	中小企业；内部控制；五要素；核心因素
英文关键字：	Small and medium-sized enterprises; Internal controls; Five elements; Core factors
中文摘要：	随着社会主义市场经济和资本市场的迅速发展，中小企业的发展也突飞猛进，而且在我国的经济发展当中已然成为了非常强劲的力量。中小企业所具备的特点是规模比较小、结构相对简单并且具有创新的能力，帮助社会解决了一部分的就业难题，做出了突出贡献。然而许多中小企业由于自身条件的限制，在经营发展中出现各种各样的问题：内部机制不健全，制度执行不规范，经营成果不显著，企业持续经营能力出现危机等等。针对这些现象，中小企业亟需关注自身的内部控制现状，针对自身的内部控制找出其中核心的问题，并深入剖析原因，采取相应的措施及时解决，避免不必要的后果发生。本文首先对中小企业的内部控制相关研究背景进行了描述，并且针对本次研究的理论和实际的意义进行了阐述，提出了研究方法以及思路、研究的内容和框架；通过文献研究法，整理出关于内部控制的发展历程以及基本的理论和方法，作为理论研究的基础；之后运用案例研究的方法，选取F公司作为研究对象，介绍了F公司的发展概况、行业现状以及其内部控制核心因素，然后运用实地考察、问卷调查和访谈的方法结合内部控制五要素探究公司内部控制的现状、问题及原因；然后针对存在的问题及分析，结合内部控制理论提出优化原则与思路，并优先从内部环境、控制活动和内部监督角度提出了优化策略，然后从组织与文化、人力资源、信息系统角度上提出了优化保障的相应措施。最后，针对研究的结果做了相应的总结，同时展望了今后的进一步研究。F公司具有中小企业存在的普遍性问题，也有它自身管理的缺陷问题，针对这些问题并结合公司业务特点和工作重点，明确内部控制的核心因素，建立针对性的内部控制机制，为企业未来的发展提供合理保障。希望本文能为同类型企业的内部控制实施与完善提供参考。
英文摘要：	With the rapid development of socialist market economy and capital market, the development of small and medium-sized enterprises has also been rapid, and has become a very strong force in the economic development of our country. The characteristics of small and medium-sized enterprises are small scale, relatively simple structure and innovative ability, which help the society solve some employment problems and make outstanding contributions. However, many small and medium-sized enterprises have various problems in the development of their own due to their own conditions: imperfect internal mechanism, irregular implementation of system, insignificant business results, crisis of enterprise sustainable operation ability and so on. In view of these phenomena, SMEs need to pay attention to their internal control status, find out the core problems of their own internal control, and analyze the causes in depth, take corresponding measures to solve them in time, and avoid unnecessary consequences.This thesis first describes the background of the research on internal control of small and medium-sized enterprises, and expounds the theoretical and practical significance of this study, and puts forward the research methods, ideas, research contents and framework; Through the literature research method, the development process and basic theory and method of internal control are sorted out as the basis of theoretical research; Then, using the case study method, the thesis chooses company F as the research object, introduces the development situation, industry status and its core factors of internal control. Then, the thesis uses the methods of field investigation, questionnaire survey and interview to explore the status, problems and reasons of internal control of the company by combining the five elements of internal control; Then, according to the existing problems and analysis, combined with the internal control theory, the optimization principles and ideas are put forward, and the optimization strategies are put forward from the internal environment, control activities and internal supervision, and then the corresponding measures for optimizing the security are put forward from the perspective of organization and culture, human resources and information system. Finally, the results of the study are summarized, and the future research is prospected.F company has the common problems in small and medium-sized enterprises, and also has its own management defects. In view of these problems and combining with the business characteristics and work priorities of the company, the core factors of internal control are clarified, and targeted internal control mechanism is established to provide reasonable guarantee for the future development of the enterprise. I hope this thesis can provide reference for the implementation and improvement of internal control of the same type of enterprises.
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