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论文编号：	793
作者编号：	2220060632
上传时间：	2008/6/24 21:28:03
中文题目：	A公司内部控制应用研究<
英文题目：	Application Study on internal
指导老师：	程新生 教授
中文关键字：	内部控制 维修服务行业 应用研究
英文关键字：	Internal Control Maintenance
中文摘要：	内部控制制度是现代企业制度的重要组成部分，它是在高速发展、不断创新的市场经济条件下，企业自我约束、自我完善的产物。近年来，随着社会经济的不断发展和企业间竞争的日益加剧，很多企业都在不断拓展新的经营领域，在新的领域，如何完善企业原有的控制制度，掌控新业务的经营风险，对于企业的继续发展具有重要的现实意义。本文正是应这种需要以COSO框架、内部控制八要素理论等为理论依据，结合A企业逐步发展的维修服务业务的实际，分析了该业务存在的控制风险、控制不足，并据此提出了旨在改进上述缺陷的措施以作为该企业强化内控的参介。 本文共分为六个部分。第一部分是绪论。阐明本文的研究背景、研究意义目的与研究方法；第二部分是概述内部控制的基本理论，梗概介绍了内部控制理论的发展历程，内部控制的八要素等相关理论；第三部分开始导入案例。着重介绍了A公司及其维修服务业务的概况。包括公司维修服务该类业务在公司的分类情况以及目前公司的内部控制状况；第四部分针对A公司的实际，对其几个业务循环的现状及内部控制存在的问题及成因进行了分析。具体包括：收入确认递延调整、现金安全管理不规范、长期应收账款分析不足、人工、物料成本错记，漏记、应用系统后台管理不足等；第五部分针对前述问题分别提出了有针对性的解决方案，解析了方案的可行性；第六部分是结论，对全文进行了概括归纳。 整体论文的主旨力求表明，企业要健康发展，必须要不断完善、大力健全内部控制制度。本文通过理论联系实际的方法，力求对改善A公司维修服务业务内部控制的现状、提高其市场竞争力产生实际的指导作用。同时对于维修服务行业的其他公司也具有一定借鉴意义。
英文摘要：	Internal control is an important component of modern enterprise system. It is benefit from self-discipline and self-perfection of the enterprises under rapid development and continuous innovation of market economy. In recent years, with the continual development of social economy and severe competition among enterprises, most enterprises are putting more and more effort in exploring new operation areas. It’s significant for those corporations to assess the risk in the new area and keep updating the procedure which is applied and approved effective in those traditional business. This thesis bases on the theory of Enterprise Risk Management，eight components of internal control and takes service sales of A company as example, performed a risk assessment, analyzed the control weakness and proposed the action plan for each weakness mentioned. It could be a reference for A company to strengthen its internal control. This thesis consists of six parts. The first part is introduction, which presents the background, significance, purpose and research method of this thesis. The second part presents the basic theories of internal control, which include the history of development of internal control, the eight inter-related components. The third part introduces the basic information of A company which is taken as example to expound the application of internal control in service industry. The information includes the current situation of internal control and catalogs applied in A company. The fourth part outlines the actuality of several business circles and problems of internal control in A company and analyze the control weakness of the area which include the delay of revenue recognition, the control weakness of cash in hand, the lack of analyze in long-term account receivable, the misstatement of cost of labor cost and material and management shortage of background control for application system. The fifth part raises the action plan to amend the control weakness above mentioned and analyses its feasibility. The sixth part is the conclusion that sums up the whole thesis. This thesis purports that an enterprise which is looking forward to develop healthfully and keep vigor, it must constantly perfect and pay close attention to internal control system. This thesis also has practical guidance significance to improve internal control of service and enhance the market competitiveness of A Company based on principle of integrating theory with practice. It also helps for other enterprises in service industry to perfect internal control system.
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