联系我们

论文查询结果	返回搜索

论文编号：	5612
作者编号：	2120112746
上传时间：	2013/11/25 23:02:30
中文题目：	不相容职责分离控制研究——以奥的斯电梯公司为例
英文题目：	Research on Segregation of Duty to OTIS Elevator Company as Example
指导老师：	程新生
中文关键字：	内部控制，不相容职责分离，风险管理
英文关键字：	internal control, segregation of duty, risk management
中文摘要：	随着现代企业管理思想的不断发展，内部控制理论作为现代企业管理思想的产物应运而生。无论国际还是国内都开始研究内部控制对于企业发展的作用。特别是2001年美国著名的安然事件后，更是让企业的管理者意识到内部控制的重要性。 不相容职责分离控制作为内部控制中最基本的控制活动，被国内和国外企业普遍采用，普遍应用于企业的内部控制管理中。所谓的不相容职责，是指那些如果由一个人负责某项或者某些工作有可能产生错误或者舞弊的行为，又可能掩盖其错误和舞弊行为的职责。企业在进行岗位设置和工作分工时，应该充分考虑不相容职责，使得授权，签发，核准，执行和记录等经济活动分别由不同人或者部门负责，以起到监督检查作用，防止错误和舞弊行为的发生。 本文基于作者在奥的斯电梯公司工作将近五年的实践经历和工作经验为基础而写成的。在相关理论研究的基础上，采用理论联系实际的案例分析的方法，系统分析奥的斯电梯公司在内部控制管理体系以及不相容职责分离控制等方面所取得的成就，将日常工作中所涉及的相关内容根据理论进行梳理。同时，在案例分析的基础之上，分析目前公司在不相容职责分离控制实际操作中存在的不足，并试图提出一些改进建议。 作为一家在美国上市的跨国公司，奥的斯电梯公司在内部控制和不相容职责分离控制方面的管理还是比较完善的，本文也期望通过介绍奥的斯电梯公司的管理方法，为国内企业提供可以借鉴的地方，帮助我国企业全面发展，提高国际竞争力，实现长久发展。
英文摘要：	With the continuous development of modern enterprise management idea, internal control theory is generated as the production of modern enterprise management. People all over the world begin to study the effect that internal control takes to enterprise development. Especially after the Enron case in United Status in year 2001, the management of enterprise is aware of the importance of internal control. Segregation of duty is the basic control activity in internal control, and is widely used by the enterprises all over the world. What is segregation of duty? It means that the jobs which are done by one person may lead to mistakes or fraud activities, and it is difficult for other persons to find out the mistakes or the fraud activities. As a result, when the management decides the job responsibilities, they should consider the segregation of duty at any time. Authority, approval, audit, implement and record should be in charged by different persons or departments, so that people can monitor others, and mistakes and fraud activities can be mitigated. This paper is based on the insights and experience in OTIS Elevator Company in nearly five years. After reading the related theories, using example research method, author analysis the achievement that OTIS Elevator Company has done in internal control management and segregation of duty management. Meanwhile, author lists out the detail management method that is used in daily internal control management. At last, after the analysis, author raises the limitation in current process and tries to give some advice for improvement. As an international company comes into the market in United States, OTIS Elevator Company have a great successful management system in internal control and segregation of duty. The purpose of this paper is to introduce advanced management method of OTIS Elevator Company, set a good example to domestic enterprises, help domestic enterprises to improve the competition in the world.
查看全文：	预览  下载(下载需要进行登录)