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论文编号：	5338
作者编号：	2120102760
上传时间：	2013/6/6 16:36:46
中文题目：	我国煤炭企业外包业务内部控制研究——以TS企业为例
英文题目：	Outsourcing business of coal enterprises in china internal control research——a case study of TS company
指导老师：	程新生
中文关键字：	内部控制;煤炭企业;外包业务
英文关键字：	Internal control; Coal enterprises; Outsourcing business
中文摘要：	随着我国改革开放的步伐越来越快，企业的外部环境也发生了极大地变化，这就促使企业内部在组织和经营思想出现了重大变化。这些变化集中表现为：企业管理由追求企业内部效率转变为追求内部和外部效率的共同提升；企业经营由热衷多元化经营转向强调专业化经营，竞争观念由敌对竞争转向协同竞争。竞争中的成功者已经学会把精力集中在经过仔细挑选的少数核心本领上，由此应运而生了外包业务。　　　外包业务无疑为企业集中精力、资源于核心业务提供了很好的机会，其实质是企业重新定位，重新培植企业的种种资源，将资源集中于最能反映企业相对优势的领域。但要使外包业务得到预期效果，必须加大外包业务内部控制，尤其是重大外包业务的整个过程的控制尤为重要。特别是我国的煤炭企业，处于国民经济中的重要地位，由于煤炭企业一般成本高，外包业务的承包额较高，而外包业务作为内部控制中的薄弱环节，一旦发生风险事故就有可能对公司造成恶劣的影响。　　　论文主要采用案例研究的方法。通过研究内部控制和业务外包的相关理论，了解相关领域的最新动态和研究成果。以TS企业作为研究对象，针对这个在我国煤炭行业中占有举足轻重地位的国有大型企业，具体阐述了它的外包业务的内部控制状况，并对其进行研究谈论，分析了内部控制中存在的问题。现在的外包业务内部控制，缺乏灵活的价格定价机制，内部控制环境薄弱，容易造成成本加大、资源浪费、内部高层管理人员舞弊等不良后果，不利于企业的核心竞争力的形成和长远发展，急需制定实施一套切实可行且行之有效的内部控制措施。　　　文章从业务外包过程中需要关注的基本风险点出发，结合内部控制的相关理论和煤炭企业内部控制的特点，以及煤炭企业在我国国计民生中的重要作用，分析案例公司外包业务的现状及存在的主要问题。再结合国内外业务外包先进的内部控制方法和管理经验，对案例公司所存在的问题提出有针对性的内部控制措施，以公司层面和业务层面两个角度为切入点，分别层次提出了应对措施。公司层面上主要从企业的控制环境、内部控制活动、内部控制目标、风险控制和内部审计监督五个方面来讲。业务层面主要是从业绩评价方法、指标完成的后评价、价格调控机制、设备更新更换四个方面来讲。希望在近几年经济危机的背景下，煤炭企业可以从自身角度出发，从加强内部控制着手，有效控制成本，提高效率，进而提高竞争能力。
英文摘要：	With the pace of China's reform and opening up more and more quickly, the external environment of enterprises has changed a great deal, which promotes the enterprise has experienced significant changes in the organization and management thought.These changes focus on: business management changed from the pursuit of internal efficiency into work together to upgrade the pursuit of internal and external efficiency; business operations to an emphasis on professional management, and the concept of competition by hostile competition to cooperative competition keen diversification.Winners in the competition has learned to focus on carefully selected a handful of core ability, outsourcing arises at the historic moment. 　　　The outsourcing business undoubtedly provides a good opportunity for the enterprise to focus resources on their core business，and its essence is the re-positioning, re-cultivation of all the resources of the enterprise, awill focus its resources on areas of comparative advantage that best reflects,and it concentrates resources on areas of comparative advantage that best reflects.However,to make the outsourcing business get the expected effect, we must increase the outsourcing of internal control, especially the control of the whole process of major outsourcing .Especially the coal enterprises in China, in the important position in national economy, because of the general cost of coal enterprises, outsourcing contract amount is higher, and outsourcing as the weak link of the internal control, once the risk of accident is likely to cause bad influence on the company. 　　　China's coal enterprises hold an important position in the national economy. Due to the general high cost of coal enterprises,he outsourcing contract sum is much higher.the outsourcing business as the weak link in the internal control, in the event of the risk of an accident is likely the company the adverse impact. 　　　This paper mainly adopts case study method. Through the study of the theory of internal control and business outsourcing, we understand the latest developments and research in related fields. TS enterprise as the research object, a large state-owned enterprises in China's coal industry ,occupies a pivotal position.The author elaborates the status of internal control and its outsourcing business, and analyzes the problems existing in the internal control. This article starts with the basic risk on the process of outsourcing of view,combined with the internal control theory and the coal enterprise internal control characteristics.Then analyzes the current situation of the case company outsourcing and existing problems.Combining with domestic and foreign outsourcing internal control methods and advanced management experience, puts forward targeted to existing problems in the case company's internal control measures.Hope that under the background of the economic crisis in recent years, the coal enterprise can from their own point of view, from strengthening internal control, to effectively control costs, thus enhance competition ability.
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