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论文编号：	6850
作者编号：	2120123103
上传时间：	2014/12/7 20:17:36
中文题目：	Y饮料公司内部控制研究
英文题目：	Y Beverage Company’s internal control research
指导老师：	周晓苏
中文关键字：	内部控制；风险管理；采购；改善方案
英文关键字：	Internal Control, Risk Management, Purchasing, Improvement
中文摘要：	近二十年来，随着我国企业对先进管理方法的接受程度越来越高，内部控制管理理念由国外传到国内，内部控制的应用范围也由我国的外资企业逐步延伸至国有企业和民营企业。随着COSO框架的不断修订完善，我国财政部、证监会、审计署、银监会、保监会于2010年联合发布了《企业内部控制配套指引》，我国企业获取内部控制和风险管理知识的渠道越来越广，识别风险能力、建立内部控制制度、设计内部控制措施的能力越来越强，内部控制对企业管理中带来的积极影响也越来越明显。 Y饮料公司作为我国一家知名的饮料企业，属于快速消费品行业中的中型民营企业，其产品具有周转速度快、保质期短、食品安全要求高的特点。其拥有先进的生产设备和充足的产能，且有建立有力内控体系的意愿，但由于长期的家族式管理，使许多内控措施流于形式未能起到实质性作用，导致经营业绩在经过初期的高速发展后近年进入了瓶颈期。本文综合Y公司发展规模、部分财务指标、内部控制体系现状进行分析，认为其在内部控制环境、风险管理、采购付款及存货业务的控制活动、监督检查等四方面的内部控制存在缺陷，故通过将《内部控制指引》和2013年新修订的COSO框架内容与Y公司实际问题进行结合，提出了建立风险识别评估机制、改善内控环境及关键业务活动的内部控制设计、提高监督检查有效性等极具针对性的改善方案。为Y公司在进一步扩大经营规模、增强竞争力、降低经营成本的同时，将经营风险控制在可接受的程度，为公司长期平稳发展提供保障。
英文摘要：	In the recent twenty years, as the degree of acceptance of advanced management method has risen in China, the idea of internal control has been introduced from abroad to domestic and also the application scope of internal control has extended gradually from foreign companies to state-owned and private companies. With the continuous refine of “COSO Framework”, Five China’s Commissions jointly issued the “Evaluation of internal control Guidelines”, the channel of China’s companies to obtain the knowledge of internal control and risk management is more and more widely, so the capacity of establish the internal control system, risk identification, internal control measures design should be more and more strong, positive impact of internal control in company’s management is becoming more and more obvious. Y Beverage Company, as a well-known beverage company in China, is a medium-sized private enterprises in the fast moving consumer goods industry, the products turn over fast, expiration date is short and food safety requirements for high .It has advanced production equipments and enough production capacity, but due to the existing problems of family internal management, so many internal measures play a substantive role, business performance of the company in the past years has entered a bottleneck period after the high-speed development. This essay has analyzed Y Beverage Company based on its scale, some financial indexes and current internal control system, it came to the conclusion that deficiencies have been identified in the internal control environment, risk management, procurement payment and inventory management, supervision and inspection and etc., so through the combination of “Internal Control Guidelines” and the revised COSO framework content in 2013 and Y company’s actual problems, specific measures such as establishment of risk identification assessment mechanism, improve of the internal control environment and internal control design for key business activities, improve of the effectiveness of supervision and inspection and so on. In order to expand Y Company’s business scale, meanwhile further enhance its competitiveness and reduce operating costs, it’s necessary to maintain the operational risks at an acceptable level to serve the long-term stable development of the company.
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