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论文编号：	8192
作者编号：	2220120360
上传时间：	2016/6/2 16:47:12
中文题目：	AN危险化学品公司内部控制研究
英文题目：	Research on the internal control of AN dangerous chemical company
指导老师：	程新生
中文关键字：	内部控制;危险化学品;控制环境
英文关键字：	Internal Control;Dangerous Chemicals;Control Environment
中文摘要：	在经济市场化的浪潮中，中国开始逐渐缩小同发达国家之间的经济差距，随着经济全球化概念的不断强化，企业在国际市场上的竞争力需要不断加强，而提高企业国际竞争力的一个重要手段就是建立完善的内控机制，具有高效的内控机制的企业在发展过程中会容易实现收益最大化。比如可以有助于缩减采购成本，预警发展风险，加强企业管理以及实施战略计划。具有较为现代的内部控制机制并不代表运行较为高效，这种内部控制机制需要在符合企业发展情况的基础上建立起来，有效的内控是我国重要的审计手段之一。随着我国企业改革以及市场化体制的不断完善，企业的内控机制在自身发展中扮演着重要角色，一定程度上影响着企业的发展前景。所以为企业量身定做的内控机制有效运作，企业的发展前景才会越来越美好。本文在参阅国内外内部控制理论研究成果的基础上，遵循“发现问题、分析问题、解决问题”的研究思路，根据危险化学品行业相关特点和危险化学品公司内部控制关键点研究，探索完善危险化学品企业内部控制体系的方法。为了使得分析更加实际具体，本文选择了该行业具有代表性的企业作为参考，再结合相关的内控机制的研究成果，针对于该企业的实际情况进行详细分析和研究。由于内控机制对企业的发展具有较大的影响力，本文在选择该行业的企业时更加注重它的代表性。本文详细记录了内控机制从诞生到现状的多个衍变过程，并结合其在国际环境中的使用情况，提醒国内企业内控机制的建立仍需不断完善，提高市场竞争力。随后对该机制进行全面分析，研究AN公司的内控机制发展状态以及在发展过程中出现的情况，例如建立该机制的环境状况较差、防范风险的功能缺失、企业信息不对称以及监管机制不作为等等情况。至于对危险品企业的内控机制进行综合分析时，针对于AN公司存货内控机制，主要是从机制的建立环境层面、风险防范层面、活动管理层面、信息协调层面以及监管层面进行总结并给出相应的加强方法，本文的结尾是针对全文的观点进行最终的总结。
英文摘要：	In the tide of market economy, China began to gradually narrow the gap between developed countries and economic, with strengthening the concept of economic globalization, the competitiveness of enterprises in the international market need to continue to strengthen, and enhance the international competitiveness of enterprises an important means is to establish a sound internal control mechanism, with efficient internal control mechanism of enterprises in the development process will be easy to achieve profit maximization. For example, it can help to reduce the procurement costs, early warning development risks, strengthen enterprise management and implementation of strategic plans. With more modern internal control mechanism does not represent the operation more efficient, the internal control mechanism need in accordance with the established on the foundation of the enterprise development and effective internal control is one of China's important means of auditing. With the continuous improvement of enterprise reform and the market system, the internal control mechanism plays an important role in the development of enterprises. So tailored for the enterprise internal control system effective operation, the prospects for the development of enterprises will be more and more beautiful. The thesis refers to the domestic and foreign internal control theory research foundation, "found the problem, analysis the problem, solved the problem" research ideas to follow, according to dangerous goods industry status and hazardous chemicals company internal control research of key point, explore perfect method of dangerous chemicals enterprise internal control system. In order to make the analysis more concrete, this paper chooses the industry is representative of the enterprise as a reference, combined with the research on the internal control mechanism, according to the detailed analysis and Research on the actual situation of the enterprise. Because the internal control mechanism has a great influence on the development of the enterprise, this paper pays more attention to its representation in the choice of the enterprise in the industry. This paper records the internal control mechanism from the birth to the status of a plurality of evolution process, combined with its usage in the international environment, to remind the establishment of domestic enterprise's internal control mechanism still need to continue to improve, improve market competitiveness. Then the mechanism to conduct a comprehensive analysis, research an company internal control mechanism for the development of state and in the development process, such as the mechanism for establishing the environmental conditions of the poor, as prevent the risk of loss of function, enterprise information asymmetry and the mechanism of regulation and so on situation. As for the comprehensive analysis, the internal control mechanism of enterprises of dangerous goods, according to an inventory of the company internal control mechanism, mainly from the mechanism for the establishment of environmental level, risk prevention level, management level, the level of information coordination and regulatory levels are summarized and given the corresponding strengthening method, standard end is the final summary for the full thesis of the views.
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