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论文编号：	5955
作者编号：	2120112895
上传时间：	2013/12/8 14:57:24
中文题目：	汽车企业内部控制研究——以ABC汽车集团二手车部门为例
英文题目：	The Study on Internal Control of Auto Companies——in the Case of the Used Car Department of Company ABC
指导老师：	程新生
中文关键字：	内部控制 二手车部门 控制风险
英文关键字：	Internal Control Used Car Department Internal risk
中文摘要：	随着时间的不断推移，中国的社会主义市场经济得到了飞速发展，社会主义市场经济不断地得到建立和完善。当前社会的市场环境充满着复杂和激烈的竞争，尤其是中国加入世界贸易组织（WTO）后，经济和竞争环境更加复杂。与此同时，我国的很多优秀的企业也需要走出国门，加入到激烈和复杂的国际竞争环境中去。而企业竞争离不开企业管理的竞争，只有不断地完善企业的内部控制管理制度，才能在激烈而复杂的竞争环境中占据一席之地。完善的内部控制制度可以提高企业经营活动的效率和效果，保证企业财务报告的真实性和可靠性，保护企业资产的安全，确保企业经济信息的披露和财务报告的可靠性和真实性。目前，我国的汽车行业发展迅速，新车和二手车每年的销量很大并且在逐年增加，尤其是二手车市场，发展迅速。因此，研究汽车企业二手车部门的内部控制就显得非常有必要。本文介绍了ABC汽车集团二手车部门内部控制的研究背景，介绍了内部控制相关的理论。在第三章进行了案例分析，主要写了ABC汽车集团二手车部门的内部控制现状，并对内部控制存在的问题进行了分析。第四章写了针对这些问题提出的对策和建议，第五章是结论部分。在对ABC汽车集团二手车部门的具体案例中，分析ABC汽车集团二手车部门内部控制的现状，对其内部控制上的有效做法给予肯定，并对现有的不足，提出了改进建议。
英文摘要：	As time goes on, China’s economic market has been developed rapidly. The socialist market economy continues to be established and improved. The current market environment is full of social complexity and intense competition , especially after China joined the World Trade Organization (WTO) , the economic and competitive environment is more complex. At the same time , China's many excellent companies need to go abroad , adding to the intense and complex international competitive environment. The Competitive Enterprise Management without competition , and only continue to improve the company's internal control and management systems , to the fierce and complex competitive environment take place. Sound internal control system can improve efficiency and effectiveness of operations , to ensure the authenticity of corporate financial reporting and reliability , protecting corporate assets security, ensuring corporate economic information disclosure and financial reporting reliability and authenticity. At present, the rapid development of China's automobile industry , new and used vehicle sales each year a large and increasing every year , therefore , the internal control of the used car department becomes very necessary. This article describes the choice to write ABC Automotive Group's internal control causes and research background , describes the internal control-related theory. In the third chapter is a case study , mainly about the used car department of ABC Auto Group 's internal control situation , and the problems of internal control. Chapter four are countermeasures to solve these issues, the fifth chapter is the conclusion. In the specific analysis of the ABC Automotive Group，the paper analyzes the current situation of the used car department of ABC Automotive Group, including the existing shortcomings of the used car department of ABC Automotive Group and solutions to solve these problems.
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