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论文编号：	4454
作者编号：	2220100531
上传时间：	2012/6/9 20:44:51
中文题目：	天津港石油化工码头公司内部控制制度建设研究
英文题目：	TIANJIN Port Petrochemicals Terminal Company Internal Control System Construct Research
指导老师：	程新生
中文关键字：	天津港；码头企业；内部控制；制度研究
英文关键字：	TIANJIN PORT，dock company, internal control, system research
中文摘要：	内部控制制度，是企业经营管理的重要保障因素之一，其涉及企业各个管理领域，是最大程度降低企业经营风险的保护伞。因此，如何建立适合企业需要的内部控制制度成为企业管理不可或缺的重要组成部分。 面对市场竞争的压力与挑战，各类企业均在努力建立健全自身的内控管理机制，寻求良性发展。作为天津港集团下属著名港口企业，天津港石化码头公司拥有良好的企业文化和管理制度，但由于受过去计划经济影响，公司内部治理结构比较简单，与国际上同类大中型企业相比，内控制度尚需要进一步规范和补充。本文试图首先从石化码头公司的管理现状出发，叙述该公司目前已有的财务与管理制度，引出其存在的不足与漏洞。然后在此基础上，借鉴各类内控理论联系实际，理清思路，构建适合其改进的内控制度模式。其中主要包含资金管理、采购程序、合同审批与执行、预算制定与分解、财务报告内容的完善、员工绩效考核与奖惩等方面，力求完整概括石化码头公司内控制度各个环节。在整个过程中，本文将运用比较法对公司内控制度与改进方案逐一分析，结合五要素内控理论，通过石化码头公司具体案例支持文中论点的阐述。同时在叙述中重点关注企业内控风险、公司治理层存在的重大问题、公司机密保护与传递漏洞、内部审计是否独立等具体问题。
英文摘要：	Internal Control System is a main company operation control guarantee facter, it relates to each manage field and is umbrella to whole hog reduced company operational risk. Therefore, how to build internal control system be appropriate for company needed is important part of company management. In the face of pressure and challenge df market competition, enterprise have to perfect itself internal control system and search optimum develop .To regard well-known subordinate port enterprise of TIANJIN PORT Group ,TIANJIN PORT PETRECHEMICALS TERMINAL COMPANY have rather well enterprise culture and management system. However, company internal manage compose were rather simpleness because of the planned economy impact. Compare with domestic and overseas similar enterprise, Company internal control system need thorough perfect and structure new frame fited future development of company. The first ,the text will narrate company existing finance and management system, lead to existent shortage and leak. Then, to take example by internal control theory related reality, get my ideas into shape and structure internal control model be appropriate for mprovement. It contain fund management, purchase procedure, contract examine and approve, budget resolve, financial statement consummated, performance assessed and so on. It will summarize the company internal control each links. The text will utilize comparative method to analyse internal control system and its improvement of combined five element. The emphasis is internal control risk, corporate governance vital problem, secret protect and internal audit.
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