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论文编号：	5607
作者编号：	2220110769
上传时间：	2013/11/25 21:14:20
中文题目：	基于环境修复企业发展战略的内部控制体系研究 ——以A环境修复企业为例
英文题目：	The research of internal control system based on the environmental strategic positioning——some environmental remediation enterprise was taken as an example
指导老师：	马连福
中文关键字：	环境修复;内部控制;企业战略;商业模式
英文关键字：	Environmental remediation; Internal control system; Enterprise strategy; Business model
中文摘要：	内部控制是企业为提高经营管理效率、保证财务和各类经营信息真实质量可靠、促进企业有序发展等由公司管理层及员工共同实施的一个权责明确、制衡有力、动态改进的管理过程。内部控制对一个企业的重要性不言而喻。随着中国城市化进程的加快，很多城市的主城区老工业企业在实施“退二进三”、“出城进园”战略，这些具有高能耗、高污染、落后生产工艺的工业企业，由于生产早期缺乏相应的环保设施，工厂搬迁后的老工业现场对周围居民仍然存在着很大的环境危险。社会环境的大发展促进了环境污染修复产业的迅速兴起和发展。A企业面临着日益激烈的竞争，公司经营风险不断提高，迫切要求企业在加强经营管理的同时，必须健全内部控制制度。 本文运用了战略管理的相关理论与分析方法，首先对A企业内外环境进行分析，找出企业所处外部环境面临的机遇与挑战、企业内部条件的优势与劣势，在对外部环境因素及内部环境因素进行评价的基础上，制定出适应环境修复业务发展的企业战略定位。基于战略定位和市场需求分析，对A企业各类业务进行科学的商业模式分析和研究，确定修复行业的商业模式。 基于战略定位和商业模式的研究，对A企业组织架构进行了必要的规范和设计，重点对组织架构以及组织架构中各职能部分职责的明确和优化，提升组织架构的整体性和系统性，最大限度地适应和推动A企业可持续发展。 组织架构优化的思路，是依照“核心业务为发展主线，非核心业务剥离”的原则，对非核心业务进行剥离，采用法人化独立运营，激发经营活力。对于核心业务，进行组织架构优化，设立“总部---区域公司---项目部”三级架构，总部紧抓技术和特种设备的研发管理以及大宗采购和大客户服务，对于人力招聘、市场开拓、工程管理等职能下沉到区域公司，对区域公司采用授权管理；对项目部推行项目经理责任制的方式，进行风险管控。最后，以核心业务为主线，完成业务流程设计，形成企业内控体系。
英文摘要：	Internal control is a process implemented by the management and staff to improve operational efficiency, and ensure information true and reliable, and protect the assets safe and integral, and promote effective compliance of laws and regulations, and accomplish the development strategy. Internal control is also a management process of clear responsibilities, strong checks and balances, dynamic improving. There is no doubt that internal control is very important to the enterprise. With rapid city sprawl in China, former manufacturing factories are forced to move out from the urban area to release precious land resources for redevelopment. Those high-energy-consuming, high-pollution-generating industrial factories had been operating without environmental protection measures for many years. Thus, the abandoned sites have potential soil and groundwater contamination and pose risk for the surrounding residents and the environment. The rapid rise and development of environmental pollution remediation industry was promoted by the great development of social environment. The competition among enterprises is fiercer and fiercer, and the business risk is higher and higher. It is an urgent for the enterprises to strengthen management and improve the internal control system. This article analyzed the situation of the company based on the strategic management theory and analytical method, and evaluated the external opportunities and challenges, as well as the internal advantages and disadvantages of the company. Based on the research, a strategic positioning was formulated; the business model was also developed. Based on the research of strategic positioning and business model, organizational structure for some enterprise was designed, especially focusing on organizational structure and the responsibility of the functional part, in order to promote the sustainable development of some enterprises. The method of organizational structure optimization is that keep in accordance with the principle of "core business is the main line of development, non-core business is divested". For the core business, "headquarters - area - projects" three-level architecture was set up. Headquarters is in charge for technology and special equipment management research and development. Regional companies are responsible for human resources, marketing, project management functions. on the regional companies use authorization management; Project manager responsibility system was implemented in project management and risk controlling. Finally, the business process was designed and the enterprise internal control system was formed.
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