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论文编号：	13861
作者编号：	2120202949
上传时间：	2023/6/1 19:15:56
中文题目：	B商城内部控制研究
英文题目：	Research On Internal Control of B Shopping Mall
指导老师：	张继勋
中文关键字：	购物中心；内部控制；有效性研究
英文关键字：	Shopping Center; Internal control; Effectiveness study
中文摘要：	2010年后，购物中心发展迅猛。但从2019年起，全国购物中心的平均空置率开始增长。究其原因，除了网络购物的快速发展和近三年来的新冠疫情等不可控因素外，还存在商品同质化、内部控制有效性低等众多内在因素。因此，建立标准的内部控制体系，规范购物中心业务流程，是购物中心实现可持续增长的重要途径。 基于此，本论文选取了B集团旗下的中型购物中心B商城在J市的分店，对其内部控制进行深入分析和研究。本论文采用案例分析法、调查研究法以及比较研究法等方法，从内部控制环境、风险评估等内部控制体系五要素的角度入手，全面梳理了B商城内部控制的现状，找出B商城内部控制中存在的问题。经研究，B商城存在的问题大致有如下几个方面：第一，控制环境薄弱，主要表现在组织结构不合理，治理层对内部控制的参与程度较低，管理层不重视内部控制；第二，缺乏风险评估制度和程序，且评估方法单一；第三，对自动化信息系统利用不充分，信息的上下沟通不畅通；第四，控制活动方面存在职责分离不到位、审批制度不完善和绩效考核制度不合理的问题；第五，缺乏完善的监督体系，监督力度不足。结合以上问题，为B商城提出了优化方案，以增强B商城的内部控制的有效性：第一，针对控制环境，B商城应当适当调整组织结构及职权分配，提高治理层的参与程度和管理层的重视程度；第二，B商城需要制定风险评估制度，引入科学的风险评估方法；第三，强化自动化信息系统的使用，完善信息沟通程序；第四，B商城应当对内部控制活动加以完善，如重视不相容职务的职责分离等；第五，B商城应当强化内部监督，建立完善的监督体系。本论文可以为类似购物中心内部控制方面存在的问题以及解决提供一定的借鉴。
英文摘要：	Shopping centers have developed rapidly since 2010. However, the average vacancy rate of shopping centers nationwide has begun to increase since 2019. The reason is that in addition to uncontrollable factors such as the rapid development of online shopping and COVID-19 in the past three years, there are many internal factors such as commodity homogenization and low effectiveness of internal control. Therefore, a standard internal control system and a normal business process are important ways for shopping centers to achieve sustainable growth. This paper selects B mall in J city, a medium-sized shopping center belonging to B group, as the research object. This paper combs and analyzes the current situation of B mall’s internal control from the perspective of five elements of internal control, finds out the existing problems: First, the control environment is weak, mainly in the unreasonable organizational structure, the governance level of participation in internal control is low, the management does not attach importance to internal control; Second, the lack of risk assessment systems and procedures, and few assessment method; Third, Automatic information systems are not effectively utilized and information communication is not smooth; Fourth,there are some problems in control activities, such as inadequate separation of responsibilities, imperfect approval system and unreasonable performance appraisal system; Fifth, the lack of a sound supervision system, lack of supervision. Combined with the above problems, an optimization scheme is proposed for B mall, hoping to enhance the effectiveness of the internal control of B mall and provide assistance for its further development. First, for the control environment, B Mall should adjust the organizational structure, improve the participation of the governance layer and the attention of the management layer; Second, B Mall needs to develop a risk assessment system and introduce scientific risk assessment methods；Third, utilize automated information systems fully and establish complete information communication procedures; Fourth, B mall should improve internal control activities, such as paying attention to the separation of duties of incompatible positions; Fifth, B mall needs strengthen the supervision and establish a sound supervision system. The problems existing in B mall are representative. Through the study of its problems and solutions, it can provide some reference for the internal control of other shopping centers similar to B mall.
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