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论文编号：	13308
作者编号：	2120192925
上传时间：	2022/6/10 17:56:27
中文题目：	A软件公司内部控制优化研究
英文题目：	Research on Internal Control Improvement of A Software Company
指导老师：	张继勋教授
中文关键字：	软件公司;内部控制;优化措施
英文关键字：	software company; internal control; optimization measure
中文摘要：	近年来国家政策对软件企业大力扶持，软件公司的数量呈直线上升趋势。但是纵观国内市场，中小型软件公司数量众多，知名大型软件公司的数量却寥寥无几。部分中小型软件企业发展的天花板往往是被国内外少数几个知名大厂收购或者因软件定制化比例过高过度消耗企业的人才财力物力最终资不抵债走向破产。本文案例企业A软件公司是一个软件研发型企业，处于创业成功初期正在进行战略转型的阶段。自2016年以来，伴随国家政策支持和企业对智慧物流数字供应链的需求增加，市场呈现上升趋势，同时，由于A软件公司的大型软件定制化项目过多，且标准化产品解决方案种类大幅增加，对技术研发人员和项目实施人员的的需求数量激增，A软件企业的员工人数相比2019年初已经翻了一倍。企业内部控制面临巨大压力。 针对A软件公司，本文首先对其内部控制的现状加以梳理和分析，通过本人在A软件公司的实际工作经历和对企业运营过程的详细观察分析，加之各项管理制度的学习，发现A软件企业内部控制存在的问题主要有三个方面：一是风险评估问题，对于大型软件定制项目缺少有效的风险评估；二是控制活动问题，缺少风险管理和绩效考评机制控制；三是内部监督问题，A软件公司的内部监督只是表面工作，没有对运营过程进行严格的监督把关。继而对A软件公司目前存在的内部控制问题，给出了相应的解决优化措施：首先是建立软件定制项目的风险评估，切实有效的把控风险，对风险做出及时应对。然后是对控制活动做出优化，建立健全风险管理机制，完善绩效考评机制，为企业持续发展蓄力；最后对内部监督优化，让监督不再只是口号。随着我国公司的企业内部管理日新月异，面向我国广大客户的公司内部控制工作流程和面对我国精细化企业内部管理的技术更新换代要求，A软件公司要想在竞争激烈的行业竞争中取得良好的先机，除了要保持专业领先的技术研发实力还要求企业经营者提高对内部控制的重视度，确保企业的内部控制能力的提升成为影响企业的健康持续生存和企业持续健康发展的有力保障。
英文摘要：	In recent years, national policies have given great support to software companies, and the number of software companies has been on the rise. But looking at the domestic market, there are many small and medium-sized software companies, but very few well-known large software companies. The ceiling of the development of some small and medium-sized software enterprises is often acquired by a few well-known domestic and foreign companies or due to the excessive consumption of talents, financial and material resources of the enterprise due to the high proportion of software customization. The case enterprise A software company in this paper is a software R&D enterprise, which is in the stage of strategic transformation in the early stage of successful entrepreneurial success. Since 2016, the market has shown an upward trend with the support of national policies and the increasing demand of enterprises for the digital supply chain of smart logistics. The demand for technical R&D personnel and project implementer has surged. The number of employees in A software company has doubled compared to the beginning of 2019.The internal control of enterprises is under enormous pressure. For A software company, plus the study of various management systems, it is found that A software company There are three main problems in internal control: first, risk assessment, lack of effective risk assessment for large-scale software customization projects; second, control activities, lack of risk management and performance evaluation mechanism control; third, internal supervision, A software The internal supervision of the company is only superficial work, and there is no strict supervision and control of the operation process. Then, for the existing internal control problems of A software company, corresponding solutions and optimization measures are given: first, establish a risk assessment of software customization projects, effectively control risks. Then, optimize the control activities, establish and improve the risk management mechanism, improve the performance evaluation mechanism, and accumulate energy for the sustainable development of the enterprise; finally, optimize the internal supervision, so that supervision is no longer just a slogan. With the ever-changing internal management of Chinese companies, the company's internal control workflow for our customers and the technical upgrading requirements of my country's refined internal management, software company A wants to achieve good results in the fiercely competitive industry competition. Taking advantage of the opportunity, in addition to maintaining professional and leading technology research and development strength, business operators are also required to increase their emphasis on internal control, so as to ensure that the improvement of the internal control capability of the enterprise becomes a powerful guarantee that affects the healthy and sustainable survival of the enterprise and the sustainable and healthy development of the enterprise.
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