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论文编号：	5743
作者编号：	2220110347
上传时间：	2013/12/4 10:15:35
中文题目：	岳阳明阳工程公司内部控制研究
英文题目：	YueYangMing Yang engineering company internal control research
指导老师：	周宝源
中文关键字：	内部控制;岳阳明阳工程公司;问题分析;完善建议
英文关键字：	internal control ;Yueyang Mingyang Engineering Company ;problem analysis; suggestions
中文摘要：	公司想要发展，就必须要有一个良好的内部控制体系帮助公司预知、规避经营过程中的风险。如果缺乏内部控制，那么公司的经营风险将大增。同时，如果缺乏相应的内部控制监督、评价体系，公司内部许多内部控制措施的执行也得不到及时的反馈。 本文在对公司内部控制相关理论进行简单介绍和分析的基础上，以岳阳明阳工程公司为例，针对工程建设企业的特点，基于内部控制五要素理论对目前岳阳明阳工程公司内部控制所存在的问题进行如下几个方面的研究。 一、岳阳明阳工程公司内部控制特点分析 岳阳明阳工程公司作为一个工程建设公司，其内部控制与一般制造企业的内部控制存在许多的不同。 在公司招标流程方面，与一般制造企业完全通过市场机制进行经营不同，招投标成功是岳阳明阳工程公司发展的基础。因此，岳阳明阳工程公司的内部控制必须要注重招投标管理的控制，保证招投标的顺利进行，才能够获得公司的发展机会。 在工程项目进度管理方面，与不同的制造企业在生产产品时，已经具有较为成熟的生产流程相比，岳阳明阳工程公司所提供的服务流程更加复杂，不可控的因素更多。为此，岳阳明阳工程公司在工程施工过程中，必须要加入工程建设进度的控制。 在工程质量管理方面，与一般制造企业不同，工程公司项目时间更长，往往长达数月甚至数年、数十年之久，而且工程前期的质量往往会对整个工程的质量造成很大影响，而且难以返工。因此工程公司的内部控制需要非常注重事前、事中和事后的质量控制。 二、基于公司内部控制五要素理论和工程公司内部控制的特点对岳阳明阳公司内部控制所存在的问题及其完善方案进行研究。 从公司内部控制的环境来看，岳阳明阳工程公司内部控制环境比较薄弱主要体现在管理者内部控制意识淡薄、缺乏内部监督机构以及忽视了人力资源管理工作的重要性等方面。为此，岳阳明阳工程公司需要加强企业的文化建设，增设直接向董事会汇报工作的内部审计机构，以及从建设多样化的招聘制度、制定具有公司特色的员工工作规范、为员工制定合理的发展目标和薪资制度重新等方面来加强公司人力资源管理。 从公司内部控制的风险评估工作来看，岳阳明阳工程公司在承揽一个项目时往往缺乏对项目的风险评估，更没有根据评估的结果决定是否需要进行投标，没有建立有效的价格风险评价机制，从而导致在一些工程项目上造成了很大的亏损。为此，公司应该某个工程项目开始之前，针对工程项目的特点制定内部控制的检查和评价的工作流程，专门的领导小组来对项目风险进行评估，确定公司内部控制检查与评价的具体措施。 从控制活动角度来看，岳阳明阳工程公司的基础会计工作不规范，没有明确的规定采购、借款、报销以及备用金的使用方法，对材料业务也没有实施必要的职务分离控制。针对这些问题，岳阳明阳工程公司应该加强对公司基础会计工作的监督管理，实现财务审核工作流程的再造，并且不断完善公司的报销、借款和采购程序，加强对账目核对的流程化管理。 从信息与沟通的角度来看，公司财务的专用章、票据由于缺乏有效的沟通而管理混乱，同时材料库存的领取和购买都无法根据实际情况进行充分计划，造成材料的浪费。因此，公司应该对跨部门的现金管理流程、管理收费流程、材料物资控制流程等进行重新设计，对各部门之间的信息沟通进行严格规定。 在监控环节，工程项目一般周期长，步骤繁杂，涉及人员众多，安全隐患多，导致在项目建设过程中的各个方面或多或少都会存在一些缺陷。在本课题的研究中，主要针对工程公司在招投标内部控制、建设过程中的内部控制、质量监控环节的内部控制特点，对岳阳明阳工程公司内部控制监控所存在的问题进行分析。首先，在工程前期，公司应该加强招投标、合同管理的内部监控，同时在工程分包环节，还应该对分包公司的资质进行严格把控，避免对不合格工程公司承保工程项目后的进度和质量风险；其次，施工组织设计编制不科学、不严谨、随意性较强、可操作性不强，因此公司应该加强对施工组织环节的控制，并且为了保证工程的顺利进行，特别需要注重工程建设过程中安全管理环节的控制；最后，公司缺乏一个针对所有工程项目的质量控制原则和目标，质量监督岗位缺失，导致工程建设项目的质量保障较弱，为此公司应该结合工程建设项目的特点建立完善的质量体系，设立专门的质检人员和专职技术人员，以及针对每个具体项目的特点，建立完善的工程质量保证体系，来加强对工程项目的质量控制。 本文主要以岳阳明阳工程公司为例，通过对公司内部控制理论的研究，结合岳阳明阳工程公司内部控制特点，基于内部控制五要素理论对岳阳明阳工程公司的内部控制进行评价和优化。从而一方面有利于内部控制评价理论的完善，另一方面也有利提高岳阳明阳工程公司的内部控制体系结果，同时也为国内其它公司的内部控制提供一些可以参考的依据。
英文摘要：	A good internal control system is necessary for the development of a company, which can help the company predict and avoid the risks in business process. The lack of internal control would result in the increasing risk of the company. Meanwhile, if a company lacks relevant supervision and evaluation system of internal control, the feedback of the implementation of related measures will not be attained timely. Based on the brief introduction and analysis of the related theories on companies’ internal control, this thesis employs the example of Yueyang Mingyang Engineering Company (hereinafter referred to as Mingyang)， considers the characteristics of engineering construction enterprises and conducts research on the problems of internal control of this company upon the internal control five elements theory. I. The characteristic analysis of the internal control of Mingyang As an engineering construction company, the internal control of Yueyang Mingyang Engineering Company is different from the general manufacturing enterprises in many aspects. In the bidding process, the successful bidding work is the basis of the development of Mingyang, which is different from the general manufacturing enterprises in that the latter totally operate this work through market mechanism. Thus, the internal control system of Mingyang should pay attention to the control of the bidding process and ensure the smooth process so as to have a chance to develop the company. In the engineering project progress management, compared with the relatively matured production process of the general manufacturing enterprises, the service process of Mingyang is more complicated and has more uncontrollable factors. Therefore, it is necessary for Mingyang to add the control of engineering construction progress during the construction process. In engineering quality control, different from the general manufacturing enterprises, the project of engineering companies will last for longer time , like several months or even several years or decades. Moreover, the quality of the early construction will have great impact on the whole project and it is difficult for the rework. Thus, the internal control of the engineering companies needs to put great emphasis on the quality control before, during and after the event. II. The research on the problems and improvement scheme of the internal control of Mingyang on a basis of the five elements theory and the characteristics of the internals control From the perspective of the internal control environment, the weakness of Mingyang is embodied in the weak internal control awareness of the managers, the lack of internal supervision institutions and the ignorance of the importance of human Resource management, etc. Therefore, Mingyang needs to strengthen the construction of enterprise culture, establish the internal audit organization which directly report to the board of directors, and reinforce the human resource management through establishing diversified recruitment system, making job specifications with characteristics of the company and setting reasonable development objectives and salary system for staffs. From the perspective of risk assessment of the internal control, Mingyang lacks the risk assessment of the project when it undertakes it , doesn’t make the decision of bidding based on the assessment result and doesn’t establish effective price risk evaluation system, which results in the big loss in some projects. Therefore, before the start of an engineering project, the company should make the work process of the check and evaluation of the internal control based on the characteristics of the project, organize the leading group to assess the project risk and confirm the specific measures for internal control check and evaluation. From the perspective of control activities, Mingyang lacks standard basic accounting work, specific rules about the procurement, loan, reimbursement and petty cash, and necessary job separation control of the material business. Therefore, Ming Yang should strengthen the supervision and management of the basic accounting work, realize the re-establishments of the financial audit process and improve the procurement, loan, and reimbursement process as well as reinforce the routing management of accountant checking. From the perspective of information and communication, the management of the special seal and bills of the finance is in a mess due to non-effective communication, and the drawing and purchasing of the material inventory are unable to be fully planned which cause the waste of materials. Thus, Mingyang should redesign the cash management process, charging process and material control process and make strict rules about the communication among departments. In the aspect of supervision, the engineering project involves a long cycle , complicated procedures, a lot of staffs and much safety risks, which results in the defect in various aspects during the construction. Based on the characteristics of the internal control of bidding, construction and quality supervision, this thesis analyzes the problems existed in the internal supervision of Mingyang. Firstly, in the early periled, Mingyang should strengthen the internal supervision of bidding and contract management and also strictly control the qualification of the subcontractor in the subcontract process in order to avoid the risks brought by unqualified subcontractors. Secondly, the construction organization and design is not scientific and strict, and not operational, so the company should strengthen the control of the construction organization: and focus on the control of the security management during the construction to ensure the smooth development of the project. Thirdly, the company lacks the quality control principle and objective aiming at all the engineering projects, and the lack of quality supervision results in a weak quality assurance, so the company should establish a perfect quality system combining the characteristics of The engineering construction projects and arranges quality inspection staff and professional technician as well as establishes a perfect project quality assurance system to reinforce the quality control of the engineering projects. By studying the internal control theories and integrating the of internal control characteristics of Mingyang, this thesis employs the example of Yueyang Mingyang Engineering Company and makes an evaluation and optimization of its internal control based on the five elements theory. Therefore, it is beneficial for the perfection of internal control evaluation theories and the enhancement of the internal control system of Mingyang Engineering Company as well as providing the basis for the internal control of other domestic companies.
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