联系我们

论文查询结果	返回搜索

论文编号：	7894
作者编号：	2120132780
上传时间：	2015/12/8 13:48:38
中文题目：	ZF公司工程项目关键环节内部控制研究
英文题目：	Research on Key aspect of ZF Company Project
指导老师：	张晓农
中文关键字：	工程项目;内部控制;关键环节
英文关键字：	project;internal control;key period
中文摘要：	随着市场经济的不断发展，企业之间的竞争日益激烈，为了增强自身竞争实力，越来越多的企业不断扩大规模，工程项目投资是企业扩大规模、做大做强的途径之一，对企业的发展至关重要。但我们同样也注意到，在企业工程项目数量和投资规模不断扩大的同时却频频出现工程项目问题，引起社会的普遍关注，如：工程项目腐败、工程安全事故、工程质量问题等等。这些问题的显现，一方面暴露了企业过多关注工程项目收益、进度等方面而忽略了对于质量、安全等基本方面的重视，另一方面也暴露了企业对于工程项目内部控制缺失或执行不力，缺乏有效的工程项目内部控制，造成投资决策、实施过程、投资结果的偏差。 本文在对国内外内部控制理论研究成果进行系统梳理的基础上，选取了“立项、施工、竣工”三个对于ZF公司具有典型意义的工程项目阶段，分析ZF公司“绿色可再生能源—太阳能电池材料产业化工程项目”在三个阶段的项目执行情况，通过该项目暴露出的内部控制缺失点，分析了隐藏在ZF公司工程项目内部控制中的问题，并在对关键阶段内部控制要点分析的基础上，结合ZF公司的实际情况，给出了对于ZF公司工程项目普遍适用的优化方案。 本文在对ZF公司工程项目内部控制分析、优化的过程中，除了完善内部控制制度、优化内部控制流程、加强内部控制监督外，强调了对于内部控制流程的监控，通过奖惩、激励、工程项目后评价等手段保证内部控制流程的有效实施，形成有效的内部控制闭环。
英文摘要：	With the high-speed development of world economy, the competition between enterprises is becoming more and more complex. In order to enhance the competitiveness, more and more enterprises continue to expand the scale of investment. Project investment is one of the ways to expand the scale and to enhance the Strength of the company, which is very important for the development of enterprises. But we also note that problems of problems are emerging, such as: engineering projects, engineering safety, engineering quality problems, etc. The appearance of these problems, on the one hand, has exposed that the enterprises pay more attention to the benefit and the progress of the project，but not very care about the quality and safety. On the other hand these problems also exposed the lack of the project internal control or the internal control system cannot be effectively implemented, these problems lead to the failure in investment decision, the investment implementation process and the investment results. The paper based on the research results of internal control at home and abroad, Select the “Project approval, construction and completion” to analyze. These three stages of the project has a typical significance to ZF Company. Through analysis of ZF company's "green renewable energy - solar cell material industrialization project" to analyze the problems in the internal control of ZF company project and to design the optimizational internal control process. In addition to improve the internal control system, optimize the internal control process, strengthen the internal control and supervision, the paper emphasizes the effective implementation of the internal control process by means of rewards and punishments, motivation, and evaluation of the project in the process of analyzing the internal control of ZF company project. The goal is to form effective internal control loop.
查看全文：	预览  下载(下载需要进行登录)