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论文编号：	6993
作者编号：	2220110365
上传时间：	2014/12/9 17:06:38
中文题目：	YNYJ公司固定资产内部控制研究
英文题目：	Research on YNYJ company’s internal control of fixed assets
指导老师：	程新生
中文关键字：	内部控制；固定资产；烟草企业
英文关键字：	internal control; fixed assets; tobacco enterprise
中文摘要：	随着市场经济的持续发展，为提高公司的生产效率和竞争力，公司必须首先提高自我的内部管理水平。内部管理水平体现为管理的专业化、规范化和精细化。如果要达到这样的管理水平就有必要为公司制定一套完善、可行的内部控制系统。公司的内部控制系统中包括诸多子系统，固定资产的内部控制便是其中之一。固定资产是公司重要的一项资产，为公司的生产、经营提供了必不可少的物质条件。而且，它价值较高、被占有时间较长，所以需要更严格、更高效的控制。本文的研究对象为YNYJ公司的固定资产内部控制。首先对研究目的和意义、研究内容和研究方法、固定资产内部控制相关文献和创新点做出概括介绍；其次，回顾了国外、国内内部控制理论与实务的发展历程,介绍了内部控制整合框架；然后，从具体的YNYJ公司的案例入手，对公司的固定资产内部控制的基本情况进行介绍，同时分析了固定资产内部控制的缺陷；接着，在论文的核心部分以内部控制“五要素”，即内部环境、风险评估、控制活动、信息与沟通、监督为主线，重点关注案例公司固定资产的整个控制程序，提出改进建议、加强公司对固定资产内部控制的实际操作水平；最后，得出相应结论。本文未涉及过多的理论分析，而是更多的关注固定资产内部控制的实际操作，让论文更多的为实际工作服务。希望本文的研究结果，对各级烟草企业，乃至于一般企业提升固定资产内部控制水平提供参考，发挥内部控制在企业管理中的作用。
英文摘要：	With the continuous development of market economy, in order to improve the company's productivity and competitiveness, the company must improve the internal management of itself at first. Internal management level includes the management of specialization, standardization and refinement. If you want to achieve this level of management, it is necessary for the company to develop a sound, workable system of internal controls. The company's internal control system includes a lot of subsystems, internal control of fixed assets is one of them. The fixed assets are company’s assets and provide essential material conditions for the company's production, management. Moreover, it is of high value, and is occupied for a long time, so it is necessary to be controlled using more strict and efficient way. Object of study in the paper is YNYJ company's internal control of fixed assets. Firstly the paper introduces the purpose and significance, research content and methods, related references and innovations about the content; Secondly, foreign and domestic development process of internal control theory and practice is reviewed and Internal Control—Integrated Framework is introduced; Then, taking the advantage of the specific case about YNYJ company, the paper introduces the company's condition about internal control of fixed assets, status quo of fixed assets, meanwhile the paper analyses deficiencies of fixed assets of internal control; Then, in the core part of the paper, taking using of internal control "five elements" i.e. control environment, risk assessment, control activities, information and communication, monitoring as the main line, the paper focuses on the entire control program of company’s fixed assets, make suggestions and strengthen actual operating level of internal control of fixed assets. Finally conclusion is proposed. This paper does not involve too much theoretical analysis, but concern more about the actual operation of internal control of the fixed assets, so that the paper services more practical work. The result of this paper is expected to provide reference for the tobacco companies, as well as for general companies and help these companies mentioned before to enhance the level of internal control of fixed assets, to make internal control play a role in business management.
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