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论文编号：	2828
作者编号：	2120082438
上传时间：	2010/12/7 15:25:53
中文题目：	五矿钢铁公司内部控制研究
英文题目：	Internal control system research of Minmetals Steel Company
指导老师：	张继勋
中文关键字：	内部控制 COSO模型 五矿钢铁 内控改进
英文关键字：	Internal control COSO mode Minmetals Inernal control reform
中文摘要：	随着经济全球化的发展，企业间的竞争越来越激烈。我国企业要想在国际市场上具有显著的竞争力，就需要在建立现代企业制度的基础上进一步加强企业内部控制制度的建设，并且达到国际化的标准。对于近些年来很多著名公司由于在内部控制方面的问题发生倒闭，使得在全球范围内更加观注和重视内部控制的问题。在这样的背景下，美国著名的COSO委员会在1992年发布了COSO报告。 五矿钢铁有限责任公司是中国最大的钢铁贸易公司，面临当前五矿钢铁案件频发，经营效率与效果低下，内部业务存在六大矛盾，彼此制衡，不利于企业发展，五矿钢铁进行内控改革，在组织结构、存货监管、ERP信息管理、下属公司的资金管控方面进行一系列的改革，本文针对于此次改革，在阐述了COSO内部控制理论之后，运用COSO，分析了五矿钢铁的历史发展与现状，从控制环境、风险评估、控制活动、信息与沟通和监测活动五项构成内容重点对内控改革中涉及的组织机构变革、存货监管、ERP信息管理、以及对下属分销公司的资金管控等方面进行分析。文章重点关注了内部控制对于大型集团性国有企业的重要性，尤其是以资金和存货为主要工作内容的大型集团性国有钢铁贸易公司的重要性，以及其中关于该类企业中组织结构、存货监管、ERP信息管理、资金管控等方面的重要控制点，对于大型钢铁贸易为主的企业有重要的启示作用。
英文摘要：	With the development of economic globalization, competition among enterprises is getting more and more intense. In order to have a significant competition , Chinese enterprises should establish a modern enterprise system based on the internal control system to further strengthen the building, and to meet international standards. Many well-known companies fail in recent years for the problem of internal control which causes the global interest . Under such background，the famous COSO committed in American issued the COSO report in 1992 studied the research results of risk management and issued a new report–that is Enterprise Risk Management Framework. Minmetals Steel Company Limited is the largest steel trading company in China， For the case frequently， low operating efficiency and effectiveness，Minmetals Steel began the internal control reform including the organizational structure，inventory monitoring， capital control of subordinate， this paper on the reform， described the COSO internal control theory， the use of COSO， internal control from the object to achieve， start from the control environment, risk assessment, control activities， information and communication and monitoring constitute the main contents of the internal control reform organizations，inventory control，ERP management and distribution of the subsidiary companies in areas such as financial management and control analysis. Article focuses on the internal control for the large group of the importance of state-owned enterprises，especially in financial and stock as the main content of a large group of the importance of state-owned steel trading company， and one important part of inventory control points, for large iron and steel trade-based businesses have an important inspiration.
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