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论文编号：	4346
作者编号：	2220100522
上传时间：	2012/6/7 12:05:36
中文题目：	中小企业内部控制体系构建研究——基于ABC公司的案例分析
英文题目：	Study on establishment of inner control system n small and medium-sized enterprises based on case research of ABC company
指导老师：	曾亚敏
中文关键字：	中小企业；内部环境；内部控制；业务流程；经营风险
英文关键字：	small and medium-sized enterprise ；internal environment； internal control ； business process ；operative risk
中文摘要：	近年来，我国中小企业发展迅速，已成为国民经济中不可忽视的组成部分。然而，我国的中小企业普遍缺乏风险评估与内部控制设计的实践经验，在内部管理方面存在诸多不足，尤其是内部控制环节薄弱，使其对经营中的风险不能有效管理。在外部经济环境复杂多变的今天，中小企业需要了解现行的内控规范，并结合自身特点和相关的管理理论，建立高效可行的内部控制制度体系，以提高企业适应外部环境和应对风险的能力。本文通过对中小企业的内部控制机制建设的现状进行深入与系统的分析研究，为完善企业内部控制体系提出了一系列措施和建议。本文所选取的对象 ABC 公司是一家生产销售各种类型的高质量银合金电触头产品的外商独资企业，通过对ABC公司的内部控制现状进行分析，运用内部控制理论和要素分析企业的整体内部控制情况，并在此基础上对企业的重要控制活动流程进行分析和重构或者改进，对ABC公司改善内部控制提高抵御风险能力有所裨益。本文共分六章，第一章引言，首先从理论和实践两方面介绍中小企业内部控制的选题背景及研究意义，然后概括提出了本文的研究路线和研究方法。第二章，阐述了当前国内外对于内部控制理论的发展历程与研究现状，并以我国《企业内部控制基本规范》为指导阐述了内部控制建立与实施的原则与方法，尤其深入细致的对 COSO 内部控制框架的构成要素进行研究。第三章，分析了对于像ABC公司这样的中小企业内部控制系统的设计思路和设计基本原则，然后对中小企业的经营特点和内部控制的常见问题进行逐一分析，并重点阐述了中小企业与大型企业的内部控制的不同特点。第四章开始为案例研究，在对ABC公司背景资料进行客观评述的基础上，分别从内部控制构成要素的五个方面深入分析ABC公司内部控制中存在的问题。第五章，进一步对ABC公司的内部控制的几个重要的业务流程的内部控制环节进行具体设计，并指出其中可能导致重大风险的关键风险点。第六章阐明本文的研究结论同时指出内部控制发挥作用的局限，并对我国未来中小企业内部控制发展趋势进行展望。本文的特色是强调以风险为导向，在设计具体业务内部控制评价方案时，按照以下程序进行：首先，根据具体业务的内容特点和管理要求提炼内部控制目标；其次，进行风险分析，在风险评估的基础上确定风险点，针对风险点设计关键控制点，围绕关键控制点确定评价标准及方法。同时注重用具体的流程图来清晰的论述这些重要的而且是必要的具体业务流程的控制环节和具体步骤。
英文摘要：	In recent years, rapidly developing small and medium-sized enterprises of China have become important components in national economy. However, domestic small and medium-sized enterprises are generally lack of experience in risk assessment and internal control design in practice. There are many deficiencies in internal management, especially in aspects concerned internal control, which results in ineffective risk operation. Nowadays in such a complex and changing eternal economic environment, it is necessary for small and medium-sized enterprise to understand current internal control regulations and establish high-quality and feasible internal control regulation system combining with their own characteristics in order to improve capability to adapt eternal environment and confront risks. This dissertation will put forward a series of measures and proposals to perfect small and medium-sized enterprise internal control system through analyzing small and medium-sized enterprise’s current situation of internal control mechanism in deep and detail. The ABC company picked up in this dissertation as a sample is a foreign-owned enterprise specializing in making various types of high-quality silver alloy electrical contact products. On the basis of dissecting current condition of internal control in ABC company entirely with related theories the dissertation manages to reconstruct and improve processes of main control activities of small and medium-sized enterprise so as to advance ABC company’s capability to withstand risks. The dissertation is divided into six chapters. Chapter 1 introduction at first is showing topic background and research significance of small and medium-sized enterprise internal control from theory to practice. Chapter 2 describes historic development and current condition of internal control theory and set forth principals and methods of establishment and enforcement of internal control under instruction of basic norms for enterprise internal control, especially studies componential elements of COSO internal control frame deeply and meticulously. Chapter 3 outlines the dissertation’s research logic and method respectively, design ideas and basic principals of internal control system for small and medium-sized enterprise as ABC company, then analyzes small and medium-sized enterprise’s operative characteristics and main deficiencies in internal control one by one. Chapter 4 begins case study, which dissects current deficiencies of internal control in ABC company’s operation deeply according to five aspects componential internal control factors on the basis of expounding and evaluating ABC company’s background information objectively. Chapter 5 goes step further to design internal control factors involved several important operative processes in ABC company and points out relevance probably result in risks. Chapter 6 draws research conclusion and indicates limitation of internal control system, what’s more, outlooks for tendency of domestic small and medium-sized enterprise internal control development in the future. The dissertation’s feature is risk-oriented, in which internal control evaluation programs is designed as following procedure: firstly, refining internal control objective according to characteristics and administrative demands of specific business; secondly, defining evaluative norms and methods revolved around crucial control points effected on risk points which are defined on the basis of risk analysis, in addition attaching more importance to expound control factors and specific processes of these important and necessary business with detailed flow charts.
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