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论文编号：	7962
作者编号：	2120132815
上传时间：	2015/12/9 9:31:03
中文题目：	FWAC股份有限公司内部控制问题研究
英文题目：	FWAC Co. Ltd. Internal-control research
指导老师：	程新生
中文关键字：	内部控制 公司治理 汽车行业
英文关键字：	Internal control corporate governance Automobile industry
中文摘要：	内部控制是由公司的高级管理人员和其他相关人士所采取的一定手段和程序，以保证企业的盈利能力和经营的效率，提升企业财务信息和报告的真实性、可靠性，确保企业运营符合相应法律法规。 汽车产业由于其产业链长、关联度高的特点，具有明显的规模效应和拉动消费效应，是资金和技术密集的重要产业，同时也是我国国民经济的支柱。近年来，伴随着经济的快速增长和消费者观念的持续转变，我国汽车市场逐步成熟，竞争也日趋激烈。FWAC股份有限公司作为我国汽车自主品牌的核心企业，担负了振兴自主汽车产业的重要使命。要在如此激烈的市场竞争环境中将自主产业做大、做强，完善、扎实的内部控制体系是企业可持续健康发展的必要条件。 本文以案例分析的方法，将FWAC股份有限公司的内部控制作为研究对象，以内部控制五要素为出发点，深度研究企业内部控制的特点，通过层层分析，使FWAC股份有限公司内部控制存在的问题浮出水面。该企业存在以下内部控制问题：首先，是该企业内部控制的组织架构、奖惩机制、人力资源战略、企业文化建设等不完善；其次，该企业内部控制风险评估工作标准不统一，内容不完整；第三，该企业控制活动不完善；第四，该企业没有形成有效的信息收集、整理和报告制度；最后，该企业是内部监督不到位，内部审计和监事会不能有效的发挥监督作用。本文根据内部控制五要素发现的问题提供解决措施，从五个方面围绕强化和完善内部控制体系的思路对存在的问题提出建设性、可操作的改进建议。 对以上FWAC股份有限公司内部控制的问题进行总结和分析，为了完善FWAC股份有限公司内部控制体系，本文针对性的逐条提出了优化建议。 首先，逐步完善组织架构，建立内控领导小组，制定内部控制责任奖惩制度，健全考核机制，建立市场化人力资源战略，建立良好的企业文化氛围；其次，将风险评估工作标准化，形成风险评估参照表和评估量化表；第三，优化内部控制活动，加入平级部门审议职能；第四，开发互联网资源，整合信息处理和传递渠道；最后，吸收优秀人才，丰富审计和监事队伍，强化监督职能。 总之，本文旨在帮助FWAC股份有限公司解决现阶段内部控制存在问题，并且形成一套整合的优化策略，以预防为导向，避免内部控制风险的产生，具有一定的理论价值和实际参考价值。
英文摘要：	Internal control is kind of measure which used by company’s senior managers and others related persons, to ensure a company’s profitability, Operating efficiency, reliable accounting information and obey our nation’s law. Because of its long industry chain and high degree of association, automobile industry is kind of important and intensive industry which has concentrated capital and technology, and it is the backbone of national economy. In recent years, with rapid growth of the economy and consumer changed their idea, China's automobile market becomes mature gradually, also competition becomes fierce. In the mission that to boost domestic automobile industry, FWAC Co, Ltd, as core enterprise of our domestic industry, will play a key role. And complete internal control is the requirement to keep an enterprise sustainable development in this kind of intense competitive market. According to the case analysis method, in this paper, we can take the internal control of FWAC as the research object, use the five elements of internal control as the starting point, and deeply study the enterprise internal control characteristics, through the analysis, the problem of the FWAC internal control appear. In a word, the purpose of this paper is to solve the problems in FWAC Co, Ltd internal control system in practical operation. Make up integrate tactical to help FWAC Co, Ltd avoid future internal control risk. This paper has certain theoretical value and practical reference value. FWAC has the following problems of internal control: firstly, the enterprise internal control environment is not perfect, which including the following aspects, the lack of specific and effective internal control of leadership, incentive mechanism, punishment to the property losses of company caused by personal mistakes, incentives to the employee who are actively comply with the rules and regulations, perfect human resource strategy and evaluation mechanism. The enterprise culture consciousness is weak. Secondly, the internal control risk assessment objectives are not clear, not the system, the risk identification process is not comprehensive. Thirdly, the internal control is not perfect, the control methods such as authorization, budget control and separation of duty and so on are all defects; Fourthly, the enterprise has not formed an effective information collection, collation and reporting system, which affecting the efficiency of information. Finally, the internal supervision is not useful, internal audit cannot effectively play the role in supervision and consulting, at the same time, under the influence of the internal control, it is very difficult for supervisors to carry out the supervision work independently, which leading to failure of supervision function. After summarized and analyzed FWAC Co, Ltd internal control problems, this paper summarized some suggestions to help this company to optimize current situation. First of all, complete the organizational structure and set up a leader organization, HR take the lead perfect evaluation mechanism, Set up fair and market-oriented human resource policy, Make full use of party and the Communist and Youth League organizations, improve cultural; Secondly, managers should compete risk identification process by internal accounting control standard; Build up risk comparison table, record risks what already happened in the past and standard risk evaluation tool; Thirdly introduce a kind of evaluation mechanism that two departments restrict each other and promote internal control process; Fourthly, improve internet information collection efficient and set up feedback mechanism; Last, optimize internal audit department and supervisors. In a word, the purpose of this paper is to solve the problems in FWAC Co, Ltd internal control system in practical operation. Make up integrate tactical to help FWAC Co, Ltd to compete internal control system and avoid future internal control risk. This paper has certain theoretical value and practical reference value.
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