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论文编号：	2265
作者编号：	2220080666
上传时间：	2010/6/7 9:15:33
中文题目：	我国国有粮食企业内部控制研究
英文题目：	Study on the Internal Control of State-owned Grain Enterprises in China
指导老师：	张继勋
中文关键字：	国有粮食企业;内部控制;公司治理
英文关键字：	State-owned Grain Enterprise;Internal Control;Corporate Governance
中文摘要：	雷曼兄弟破产案和皖北农民粮款被骗案，原本是毫不相关的两起案件，却因内部控制的共同话题被连结在一起，而后一起案件又牵连了一个主体——国有粮食企业，这些将笔者的目光最终引向本文的论题——国有粮食企业内部控制研究。 关于内部控制相关理论的研究和实践，国外已有一百来年的历史，大致经历了内部牵制制度、内部控制制度、内部控制结构、内部控制框架和企业风险管理整合框架这几个阶段。真正意义上的内部控制研究，始于上世纪五十年代前后。内部控制最经典的成果是1992年COSO内部控制整体框架，它也是本文研究的最主要的理论基础。美国2004年COSO风险管理整合框架是内部控制最新研究成果，它将内部控制研究推向一个新的高度。我国内部控制研究大概起步于上世纪九十年代，无论在理论研究或者实践应用上与欧美发达国家差距较大。2008年我国发布的《企业内部控制基本规范》是我国内部控制最系统的、最先进的研究成果，为我国内部控制实践应用提供了科学的范本，也是本文研究的重要的理论依据。 到目前为止，笔者没有发现系统研究国有粮食企业内部控制的文献。为做好课题研究，笔者采取了文献研究法、个案研究法、经验总结法、调查法等一系列的研究方法，获取了较为充分的研究资料，为论文的早日成型奠定了基础。 本文首先介绍了论文选题的背景、意义及创新等，接着介绍了内部控制的概念、中外发展史及中美内部控制框架，然后介绍了我国国有粮食企业的特点及其内部控制的特殊性，再接着介绍案例企业的概况、内部控制现状并对其内部控制进行分析，最后对国有粮食企业内部控制的问题进行分析并提出改进措施。 通过研究，笔者的结论是：国有粮食企业非常需要内部控制；国有粮食企业内部控制发展是个循序渐进的过程；国有粮食企业内部控制改善要从关键问题着手。其中改善内部控制的主要设想有：构建成本效益相宜的内部控制体系；制定粮食行业内部控制指南；提高职工内部控制意识；完善粮食企业公司治理结构；建立科学的企业组织架构；实行灵活的人力资源政策；不断提高员工的整体素质；倡导积极向上的企业文化；健全内部控制制度；发挥风险评估职能；化解粮食主营业务风险；提升企业控制总体水平；提高会计控制力；提高粮油资金安全度；增加粮款筹集能力；提高会计信息质量；提高订单履约率；改进信息沟通方式；提高内控监督水平；规范内控评价考核体系等。 关键词：国有粮食企业 内部控制 公司治理
英文摘要：	Bankruptcy of Lehman brother & grain money fraud case in north Anhui province，different as they seem，has one thing in common—internal control. The subject in the latter case is state-owned grain enterprise. Therefore，the dissertation focus in internal control of state-owned grain enterprise. Studies and practices on internal control have exited more than one hundred years，experiencing the following phases—internal check system，internal control system，internal control structure，internal control integrated framework，and enterprise risk management-integrated framework. The research on internal control began in 1950’s around. The classical research achievement is internal control integrated framework of COSO in 1992，which is also the foundation of the dissertation. The enterprise risk management-integrated framework in 2004 is the latest research achievement，which has reached a new high level. Studies in the field of internal control in china fall behind most of advanced countries. Basic Standard for Enterprise Internal Control issued in 2008 is the most advanced and systemic research achievement，which not only provide a scientific template for our practices of internal control，but also become one of the theory sources of our study. Until now，systemic study on state-owned enterprise is not founded yet. Several study methods are used in the dissertation，such as literature study，case study and survey study. Sufficient research resource gained from different ways also contributes to lay a good foundation for our study. There are 5 main parts in the dissertation. The background，significance and innovation of the dissertation is mentioned in the first. Secondly，the concept and development history of internal control，the framework of internal control in U.S and China are introduced. Thirdly，features and singularity of our state-owned grain enterprise are concerned. On the basis of the general situation and internal control situation of enterprise，cases in our study are analyzed carefully. In the last part of dissertation，some suggestions on internal control of state-owned grain enterprise are put forward. Through our study，the main conclusions of the dissertation include such items: internal control is need for state-owned enterprise; the development of internal control is a progressive process; and make use of key problems adequately. The main improvements of internal control include: constructing proper cost-benefit internal control system; regulating manual for industry internal control of grain enterprise; improving the consciousness of the staff; completing the governance of the grain enterprise; constructing the scientific framework of enterprise organization; carrying out flexible human resource policy; improving the whole making of the staff; advocating prosperous enterprise culture; completing the internal control system; making use of risk assessment; resolving the risk of primary business; improving the control level of the whole enterprise; enhancing the accounting control ability; enhancing the safety of grain and oil money; enhancing the ability of capital raising; improving the quality of accounting; improving the rate of performance of the order; improving the method of communication; enhancing the supervision level of internal control; standardizing the assessment system of internal control，and so on. Key words: State-owned Grain Enterprise Internal Control Corporate Governance
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