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论文编号：	4639
作者编号：	2220100822
上传时间：	2012/9/20 14:24:55
中文题目：	上海航海仪器有限责任公司以存货为重点的内部控制制度研究
英文题目：	Study on Internal Control System Giving Priority to Stock-in-Trade of SMIF
指导老师：	王全喜
中文关键字：	关键词：上海航海仪器公司；企业内部控制；存货控制；防范财务风险
英文关键字：	Keywords: SMIF, control within enterprise, stock-in-trade control, prevention of financial risk
中文摘要：	上海航海仪器公司地处经济高速发展的上海浦东地区，国有独资公司，重点保军企业，公司主要业务是为船舶企业提供配套仪器，是目前国内船用配套行业主要生产厂商，产品覆盖面广，质量可靠，在行业内享有盛誉，公司在经过几年的发展，企业已初具规模。企业在国家产业政策扶持下，正朝着“2015年达到国内一流，2025年达到国际一流，并构建成我国舰船导航自动化设备系统综合竞争力最强的科研生产基地之一”的目标前进。上海航海仪器公司在发展的过程中，抓住了前几年船舶行业疯狂发展的机遇，企业规模迅速扩张，有效的解决的做大的问题，但随着船舶市场快速回落，企业只能勉强维持现有规模，在原材料上涨、人工成本持续上升的情况下，企业盈利能力下降，因此，在现有背景下，如何实现企业做强，保持企业可持续发展，是企业目前必须解决的问题。本文研究的基础是根据企业现有资源以及内部架构，运用南开大学所学的企业管理知识，在《企业内部控制基本规范》和《企业内部控制配套指引》框架下，对企业内部控制风险点进行剖析，并提出具体内部控制完善方案，并针对存货在企业所占的重要地位，进行了存货控制重点研究分析。希望通过企业内部控制的执行，实现企业自我约束，自我控制，自我修正，能在管理中完备管理，在失败中吸取经验，在成长中获得更新的启迪和跨越。实现内部的管理、控制、整改、再管理的循环往复以致无穷，与时俱进的寻求企业生产经营全过程的控制要点和控制措施，提高企业防范风险能力，降低企业经营风险，为企业转方向、调结构提供必要的保障。本文希望通过内控制度建设的不断细致深化使企业始终保持较强的竞争力和旺盛的生命力，并形成企业自我完善的机制。
英文摘要：	SMIF is located at Shanghai Pudong area, wholly state-owned company, key military guarantee enterprise, whose main business is to provide associated instruments for marine enterprises, which is a leading manufacturer of the industries affiliated to marine business, whose products are wide-range, with reliable quality and enjoys good reputation inside the industry, through the development for years, the enterprise has gained certain scale. Under the support of national industry policy, the enterprise is marching to the goal reaching leading enterprise domestically in 2015 and reaching leading enterprise in 2025, and establishing one of R&D production bases with the most powerful general competitiveness of warship navigation automation equipment system. Under the process of development, SMIF seized the opportunity of rapid development of ship industry in previous years, and the size of the enterprise is expanding rapidly, which effectively solved the problem that how to develop into big size, however, with the rapid dropping of ship market, and the enterprise can only maintain its existing size, under the situation that the price of raw material is increasing, and labor costs are increasing, the profit-making abilities of the enterprises are decreasing, therefore, under existing background, how to realize the fact the enterprise becoming stronger and maintain sustainable development is the problem that must be solved currently. The basis that this paper studies is just to analyze risk points inside enterprises and propose specific internal control perfection scheme, and conduct key study and analysis on stock-in-trade control aiming at stock-in-trade’s important status in the enterprise, and realize self-restraint, self-control and self-modification of the enterprise through implementation of internal control hopefully, which is capable of perfecting management in the management and exert experiences from the failure and gain updated inspiration and leap in the process of growth under the framework of Fundamental Standard of Enterprise Internal Control and Associated Index of Enterprise Internal Control using enterprise management knowledge being learned from Nankai University based on existing resources and internal framework of the enterprise. Realize cycle of internal management, control, adjustment, re-management and reaching unlimited level, to seek control keys and control measures for the whole process of production and business of the enterprise growing with the times, increase risk-prevention capabilities of the enterprise, and reduce the risks of enterprise operation and provide necessary guarantee for direction transfer and structure adjustment of the enterprise. It is hoped that this paper can make the enterprise maintain stronger competitiveness and vigorous vitality through continuous exquisite deepening of internal control system construction and form the mechanism that the enterprise can make self-perfection.
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