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论文编号：	14496
作者编号：	2320213924
上传时间：	2024/3/8 16:56:54
中文题目：	ZY粮油公司固定资产内部控制优化研究
英文题目：	Research on Internal Control of Fixed Assets of ZY Grain and Oil Company
指导老师：	程新生
中文关键字：	国有生产型企业;固定资产;内部控制;信息系统
英文关键字：	State owned production enterprises;Fixed assets;Internal control; information system
中文摘要：	内部控制作为现代管理体系中重要的组成部分，对于企业防范风险、提高生产经营效率有着重要的意义。在2021年财政部颁布的《会计改革与发展“十四五”规划纲要》中，多次强调企业应当健全内部控制体系，有效实施并充分发挥内部控制监督管理效能，在确保财务报告数据真实完整的基础上推动会计职能的向内拓展。固定资产业务作为内部控制管理工作的重点，其内部控制管理水平对资产使用效率、资产风险管控均至关重要。对于生产型国有企业而言，固定资产占总资产的比重不断增大，固定资产的管理成果也直接能反映了企业整体的管理水平。同时随着数字技术的高速发展，企业将内部控制流程和制度嵌入信息系统内。借助信息平台，对固定资产业务使用线上系统管控代替传统的人工控制，强化了内部控制防范资产业务经营和舞弊风险的水平。 国有生产企业的固定资产作为其核心资产，具有规模大、种类多、分布广泛的特点。本文运用实地调研及文献研究的方法，以ZY粮油公司为案例企业，以固定资产内部控制体系为研究对象，首先对研究现状和相关理论进行汇总，介绍了公司组织架构、实物资产和信息系统的情况，对固定资产内部控制现状进行阐述和分析。其次，本文深度剖析了内部控制面临的包括资产报账、卡片管理、在建转固、检查盘点、报废处置在内的一系列控制活动以及信息传递中存在的六大问题，并阐述其产生的负面影响。最后，本文结合内部控制理论框架以及ZY公司固定资产管理实务和信息传递暴露的不足，对控制活动的管控逻辑、资产业务流程再造、各模块间流程串联提出了优化建议。 本文在研究理论上能够对完善ZY公司固定资产的内部控制体系产生实质性对帮助，通过推动信息化平台建设，实现各资产环节联动管控、进度实时追踪，强化国有资产监督管理水平。同时，希望本文的研究成果能够为重资产企业的固定资产控制活动、信息系统设计优化提供一定的参考价值。
英文摘要：	Internal control, as an important component of modern management systems, is of great significance for enterprises to prevent risks and improve production and operational efficiency. In the "14th Five Year Plan Outline for Accounting Reform and Development" issued by the Ministry of Finance in 2021, it was repeatedly emphasized that enterprises should improve their internal control system, effectively implement and fully utilize the effectiveness of internal control supervision and management and promote the internal expansion of accounting functions on the basis of ensuring the authenticity and completeness of financial report data. As a key aspect of internal control management, the level of fixed asset business internal control management is crucial for asset utilization efficiency and asset risk management. For production-oriented state-owned enterprises, the proportion of fixed assets in total assets is constantly increasing, and the management results of fixed assets can directly reflect the overall management level of the enterprise. At the same time, with the rapid development of digital technology, enterprises have embedded internal control processes and systems into information systems, using information platforms to control asset business online instead of manual control in the past, strengthening the level of internal control to prevent asset business operations and fraud risks. The fixed assets of state-owned production enterprises, as their core assets, have the characteristics of large scale, diverse types, and wide distribution. This article uses field research and literature research methods, with ZY Grain and Oil Company as a case enterprise and fixed asset internal control system as the research object. Firstly, the research status and relevant theories are summarized, and the company's organizational structure, physical assets, and information system are introduced. The current situation of fixed asset internal control is elaborated and analyzed. Secondly, this article delves into a series of control activities and six major issues in information transmission faced by internal control, including asset accounting, card management, conversion from construction to fixed assets, inspection and inventory, and disposal of scrapped assets and analyzes their negative impacts. Finally, based on the theoretical framework of internal control and the shortcomings of ZY Company's fixed asset management practices and information transmission exposure, this article proposes optimization suggestions for the control logic of control activities, asset business process reengineering, and process linkage between various modules. This article can provide substantial assistance in improving the internal control system of ZY Company's fixed assets in theory. By promoting the construction of an information platform, it can achieve linkage control of various asset links, real-time progress tracking, and strengthen the level of state-owned asset supervision and management. At the same time, it is hoped that the research results of this article can provide certain reference value for the fixed asset control activities and information system design optimization of heavy asset enterprises.
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