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论文编号：	7789
作者编号：	2120132584
上传时间：	2015/12/6 14:19:43
中文题目：	基于内部控制的出口退税问题研究 ——以奥的斯(中国)电梯有限公司为例
英文题目：	Research on internal control of export rebate ——taking OTIS(China) as an example
指导老师：	张晓农
中文关键字：	内部控制；出口退税；流程控制
英文关键字：	internal control；tax rebate；process control
中文摘要：	在世界经济高速发展、市场信息千变万化的今天，现代企业的业务流程变得越来越复杂，企业管理需面对更多的不确定性。因此，内部控制逐渐成为了企业管理主要方面。尤其是在一些失败案例的警醒下，国内外都开始意识到内部控制对企业持续发展的重要性。随着我国国际化脚步的不断加快，企业的出口业务也得到了快速的发展。出口退税是出口企业降低成本、减少资金占用的主要手段。我国企业在出口退税内控流程上普遍存在问题，比如：权责分工不明、审批权限不清晰、资料保管不善等问题。在出口额不断攀升的情势下，退税流程管控体系的建立是每个企业势在必行的任务。 本文通过对国内外文献的回顾，介绍了内部控制的发展史、原则、方法以及出口退税的相关理论。并就出口退税政策对国家经济和企业决策的影响进行了分析。论文还阐述了制造型企业出口退税的必要条件和重要的内控的环节。然后通过奥的斯的实际案例，介绍了奥的斯内控体系现状，特别对出口退税的组织架构和内控流程进行了深入的分析，找出其值得借鉴的地方。通过案例分析发现了奥的斯内控环节存在的问题，并针对这些问题给出了优化设计方案，以应对日趋增长的出口业务。 作为一家在美国上市的大型生产企业，奥的斯公司的内部控制管理已经实施多年，积累了一定可借鉴的经验。本文希望通过对奥的斯公司出口退税业务流程的问题分析，提出优化设计方案，以供国内相关企业借鉴和参考，希望对国内企业健康持续的发展起到一定的作用。
英文摘要：	With the high-speed development of world economy and ever-changing of information，the business process of enterprises is becoming more and more complex and enterprises will face uncertain risk. So，now internal control is main aspect of enterprise management. Especially in the case of a number of failures, the domestic and foreign have begun to realize the importance of internal control for the sustainable development of enterprises. Along with the speed of internationalization of our country，the export business has been rapid development. Export tax rebate is the main means of reducing cost and reducing the cost of capital. Currently the problem of export tax rebate does exist in our country，such as the division of responsibilities is unknown，the approval authority is not clear，documents storage is poor and so on. In the situation of rising exports，the establishment of the control system of export tax rebate process is imperative for each enterprise. Through the review of domestic and foreign literature，this paper introduces the theory of internal control and the export tax rebate and the influence of the export tax rebate policy on the national economy and enterprise decision. The necessary factor and key processing of the export tax rebate for manufacturing enterprises are also described. Through case study of Otis，the paper introduces Otis internal control， particularly make in-depth analysis on the export tax rebate of organizational structure and internal control process，find out the existing problems and where it is worth learning. Optimize and improve the export tax rebate process to cope with the increasingly growth of export business. As a listed enterprise in the USA，internal control management of Otis has been implemented for many years and accumulated some useful experience. The paper put forward the optimization design process base on analysis of OTIS to provide reference for domestic enterprises in order to achieve sustainable development.
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