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论文编号：	4416
作者编号：	2220100479
上传时间：	2012/6/8 13:51:35
中文题目：	市政公路行业企业内部控制研究——以Z公司为例
英文题目：	Research on the Internal Control of Municipal Road Industry :Taking Z Company as an Example
指导老师：	李姝
中文关键字：	市政公路行业;内部控制;内部环境;Z公司
英文关键字：	Municipal road industry;Internal control;Internal environment;Company Z
中文摘要：	近年来，随着我国国民经济的强势增长，市场竞争日益激烈，各行业发展面临着更多的机遇与挑战。各行业内企业在对经营方式、盈利模式转型的摸索中，面临的各种风险也呈现出多样性和复杂性的特点。在行业经营手段、盈利方式越来越呈现出无差异化的趋势下，决定企业经营成败的“天平”已经逐渐向企业内部管理水平倾斜。内部控制作为企业管理的一种重要手段，对企业经营管理水平及风险防范能力的提高，有着十分重要的现实意义。当前，国内外各类因企业战略不清晰、资源配置缺乏战略导向、授权与责任不清晰、对外披露的经营成果严重失真等内部控制缺失导致的企业经营失败的案例层出不穷。因此，健全规范的内部控制已成为保证企业正常经营活动以及实现可持续发展的重要力量。本文依据市政公路行业发展背景及行业特点，结合行业内最新的改革动态和发展方向，通过对我国发布的《企业内部控制解基本规范》及相关内部控制应用指引等现行政策的研究，选取市政公路行业内某企业作为分析对象，对其内部控制现状及存在问题进行全方位的剖析，并有针对性地对该公司的内控缺失提出解决的建议。本文分为六个章节，第一章为导言，介绍本文的研究背景和研究目的、研究内容及总体框架，和创新之处；第二章为内部控制基础理论的介绍，重点介绍了受托责任理论、经济控制论等现代经济学经典理论对内部控制研究的启发和影响，内部控制的发展沿革，以及内部控制五要素；第三章为市政公路行业企业内部控制的特点及现状，通过对该行业发展历程的回顾和行业特点的研究，分析出市政公路行业企业内部控制特点，以及内部控制的核心内容，并介绍市政公路行业企业内部控制现状；第四章以Z公司为案例，研究分析其公司业务特点、内部控制现状和存在的问题；第五章针对Z公司内部控制的缺失，从内部环境、风险评估、控制活动、信息与沟通和内部监督五个方面，提出解决Z公司内部控制缺失的建议；第六章为结论。
英文摘要：	In recent years, with the strong growth of China's national economy, market competition is increasingly fierce, the industry is faced with more opportunities and challenges. Industry in the transformation of the mode of operation, the profit model to explore the various risks faced by showing the diversity and complexity characteristics. In the industry, operating tactics, profitable way, showing the trend of differentiation, determine business success or failure of the "balance" has been gradually tilted to the level of internal management. Internal control as an important means of enterprise management, improve enterprise management level and risk prevention ability, has a very important practical significance. At present, various domestic and international corporate strategy is not clear, resource allocation lack of strategic direction, authorization and responsibilities are not clear, disclosed the results of operations is a serious distortion of the numerous cases of failure by the business caused by the lack of internal control. Therefore, a sound and a standard internal control has become a normal business activities to ensure that enterprises and an important force in achieving sustainable development. According to the municipal road development of the industry background and industry characteristics, combined with the latest reforms in the industry dynamics and direction of development, China issued the "internal control solution of the basic norms and related internal control of the application of existing policy guidelines, select the municipal and road company within the industry as an analysis of its internal control status and problems of a full range of analysis, and targeted to the lack of internal control of the company propose solutions to recommend. The article is divided into six chapters, the first chapter, Introduction, introduces the research background and research purposes, research, and the overall framework, and innovations; second chapter focuses on the theory of fiduciary duty as an internal control of the introduction of the basic theory, economic control of the classical theory of modern economics, inspired and influenced by the internal control studies, history and development of internal control, internal controls five elements; characteristics and status of control of the municipal road within the industries and enterprises in the third chapter, through the course of development of the industry review and industry characteristics, the analysis of municipal roads within the industries and enterprises to control features, as well as the core content of the internal control, internal control status and municipal highway industries and enterprises; Chapter company Z for the case study to analyze the company's business features internal control status and existing problems; Chapter Z internal control missing from the internal environment, risk assessment, control activities, information and communication, and internal oversight five areas, propose solutions to the recommendations of the Z internal control deficiencies; Chapter VI is the conclusion.
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