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论文编号：	6815
作者编号：	2120123015
上传时间：	2014/12/7 1:10:54
中文题目：	钢贸物流企业M公司内部控制研究
英文题目：	The research on internal control of the steel trade and logistics enterprise M Company
指导老师：	李姝
中文关键字：	内部控制；钢贸物流业；风险管理
英文关键字：	internal control; the steel trade and logistics industry; risk management
中文摘要：	目前国际上，作为国家基础产业和发展动脉，物流业被视为是促使经济前进的“加速器”，物流产业的发展程度成为评价一个国家强壮和现代化程度的重要标志之一。处于不断发展的经济时代，物流企业正面临空前的竞争和挑战。 钢铁行业是国民经济的根基，在我国工业产业的发展中，占据举足轻重的地位。近年来，我国钢铁领域得到迅猛发展，钢铁产量达到全球总产量30%以上， 由于钢铁行业产能过剩问题加剧、国家对房地产行业宏观调控政策出台、欧债危机出口锐减等因素共同影响，2012年以来钢贸物流业遭遇行业寒冬。银行因企业盈利能力下滑收紧信贷额度，行业外部环境极度恶化，行业内部诸多企业因管理松散危机四伏，内部控制薄弱的弊端凸显，钢贸物流业因风险事件频发、资金链断裂等问题破产倒闭现象层出不穷。在这种情况下，对企业内部控制质量的提升成为最迫在眉睫的事。有效的内部控制体系有助于规范企业经营、防范外在风险、走出行业低谷。 本文采用案例分析的研究方法，以国有大型钢贸物流企业M公司内部控制存在的问题为研究对象，把握M公司内部控制基本现状，结合内部控制理论特点及国内外研究成果，对M公司的内部控制问题进行分析与评估。将内部控制制度理论与M公司实际情况相结合，对M公司内部控制流程进行完善，在一定程度上优化了M公司的内部控制体系，对提升M公司管理水平及行业竞争力奠定良好的内部控制基础，对整个钢贸物流业普遍存在的问题也有所帮助。
英文摘要：	The current Internationally, as national fundamental industries and the artery of economic development, the logistics industry has been hailed as “accelerator” which promoting economic development.Its development degree of the logistics industry is measured as one of the important indicators of national strength and the level of modernization of the country. In the developing acknowledge economy era, logistic companies in unprecedented competition and challenges. The steel industry is one of the most important industries in Chinese economy. Since steel is a foundation material for many other industries, the steel industry is an elementary industry which supports the development of the whole economy. During recent years, the steel industry grows fast in China and the total output of steel in China accounts for more than 30% of the total yield of steel all over the world. As a result, most steel trade and logistics industry suffer a great loss since 2012. What makes the situation even worse is that the bank began to raise the loan limit, which causes great external pressure to the industry. Some smaller company even went bankruptcy due to the broken down of their capital chain. Under such situation, it is high time that the internal control level should be improved, because the perfect internal control system is the guarantee for normal operation and the risk avoidance. This paper adopts the method of case study by focusing on the nternal control problems of M enterprise. M is a state-owned large scale enterprise, dealing with the trade of the steel trade and logistics industry. Based on the characteristic of internal control theory and other domestic and overseas studies, the problem engaged during the daily operation will be looked for, identified and assessed from the aspects of internal environment, risk consultation, control activity, information communication and internal supervising. With the application of the internal control theory to the real case of the company M, the internal control system will be improved and the existed problems will be solved. What is more, it will be also benefit to the management system and the help developing the competitiveness in the industry.
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