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论文编号：	6123
作者编号：	2220100953
上传时间：	2014/5/30 9:30:11
中文题目：	摩托罗拉天津通讯事业部内部控制研究
英文题目：	Research on Internal Control System of Motorola
指导老师：	李莉
中文关键字：	内部控制；摩托罗拉；管理；效率；核心价值
英文关键字：	Internal Controls; Motorola; Management; Efficiency; Core Value
中文摘要：	内部控制是一个古老而又年轻的话题。随着社会与经济的发展，内部控制理论经历了一个不断发展、不断完善的过程。许多大型跨国公司都是内部控制理论成功的实践者，他们在企业成长中不断完善内部控制体系，为后来人留下了宝贵的经验。当今在全球经济一体化发展的大背景下，更多的企业获得了发展的空前机遇。完善内部控制体系，走规模化正规化国际化的路子成为众多企业的核心战略之一，强调建设完善内部控制的重要性也成为众多企业管理者谋求企业长期发展所倡导的主旋律之一。我们在研究学习内部控制理论中同时发现，完善的内部控制体系建设不能解决企业发展的所有问题，内部控制体系有其本身固有的局限性。有些公司的内部控制体系非常完善，仍然无法摆脱走向没落的命运。摩托罗拉这个曾经辉煌的巨人公司在二十一世纪初的发展轨迹为我们提供了一个鲜活的案例。摩托罗拉的内部控制体系精密完善，受生产模式的影响，该体系逐渐变得复杂而没有效率，在市场不断变化的情况下，无法做出迅捷有效调整和应对，加之企业战略方向的偏差，使企业最终走向衰落。本文以摩托罗拉天津通讯事业部内部控制体系以及经营状况为研究对象，介绍了内部控制各要素在摩托罗拉公司的具体状况，以及该公司所处的市场环境和形势，指出了该公司的内部控制问题所在，分析了问题产生的根本原因，同时在企业内部控制制度与企业经营战略实施的关系上做了分析与研究，提出了内部控制的优化方案及保障措施，为后来的企业在设计和实施内部控制制度上提供借鉴。
英文摘要：	Internal control is an old and new topic. With the development of society and economy, the theory of internal controls has been going through a journey of continuous development and improvement. Many large multinationals have become successful practitioners of internal controls theory, who have been optimizing the internal controls system with the continuous growth of each business and accumulating tremendous valuable experiences for the successor. Nowadays, in the context of global economy integration and development, many more enterprises got unprecedented opportunities for development. Optimizing the internal controls system, taking an international scale and regularization path has become one of the core strategies of many enterprises. It has become one of the main themes of many entrepreneurs who have advocating and stressing the importance of improving the internal controls system and seeking long-term development. By studying the internal controls theory, we figured out that a sound internal controls system is not the solution and panacea of all the problems an enterprise may have. The internal controls system has its own inherent limitations. Some enterprises have nearly perfect internal controls system, but they still couldn’t escape from the declining fate. Motorola, the once brilliant giant company is such a fresh case that we can learn from its growing pace in the early twenty-first century. Motorola’s internal controls system was sophisticated designed, while it became more and more complicated and inefficient affected by the production pattern. In the case of changing market, it could not respond promptly and make adjustment effectively. Coupled with the inappropriate strategic direction, it declined ultimately. In this article, we used Motorola Tianjin Mobile Devices Division as the objective, described specific status of each element of internal controls system and the market environment and situation the company was sitting, pointed out the problems of the internal controls and analyzed its root causes as well as the relationship between implementing internal controls system and executing business strategies by studying its internal controls system and operation facts, raised the optimization proposal and compensating action plan. Hope to provide some experiences and lessons for the successor to design and implement the internal controls system.
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