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论文编号：	8762
作者编号：	2120142937
上传时间：	2016/12/8 10:49:36
中文题目：	A建筑公司内部控制研究
英文题目：	Study on internal control of A construction company
指导老师：	程新生
中文关键字：	内部控制；风险管理；业务流程设计
英文关键字：	internal control; risk management; business process design
中文摘要：	内部控制是组织的免疫系统，是企业实现生产经营活动自我调节和约束的内在机制，在企业管理系统中起到至关重要的作用，近年来越来越引起人们的关注和重视。内部控制理论经历了内部牵制、内部控制、内部控制结构、内部控制的整体框架和企业风险管理整体框架五个阶段的逐步完善。自二十一世纪以来，各国纷纷推行以COSO内部控制框架为蓝本的内部控制，在此背景下，我国也开始积极引入内控，适用范围由外资企业逐渐扩展到国有和民营企业类型。2010年，财政部、审计署、证监会、保监会、银监会联合发布《企业内部控制配套指引》，为企业实行内部控制提供了具体可行的指导方案。目前，我国内部控制理论和实务正在经历急速发展和变革阶段，内控体系的建立和完善对企业管理的作用也越来越显著。 一直以来，建筑施工企业在国民生产总值中占有较大比例，对我国经济的平稳健康发展起着举足轻重的作用。以A公司为代表的中小建筑企业在建筑市场上占有较大份额，但是目前总体水平不高，许多企业还采用传统的分散经营的管理模式，沿用落后的管理手段和粗放的经营模式，导致经营风险加大，经济效益低下等问题。近年来，我国经济面临的不确定性不断增加，建筑行业发展面临着内外双重挑战，如何完善企业内部控制体系，向集约化、精细化管理方向发展，适应现代市场发展和竞争要求，成为中小建筑企业谋求生存和发展的关键。 本文应用内部控制理论，对A建筑公司进行深入剖析，包括企业内部控制现状和问题分析，并从A公司的发展实际出发，分别从建立良好的内部控制环境、加强风险评估体制建设、内部控制业务流程设计、加快信息系统建设和健全内部监督体制几方面着手，提出针对其特点的改进方案，优化企业的内部控制体系，使企业在激烈的市场竞争中立于不败之地，为长期平稳发展提供保障。
英文摘要：	The internal control is the organization of the immune system, enterprises realize the internal mechanism of production and operation activities of self-regulation and constraints, in the enterprise management system plays a vital role, in recent years attracted more and more attention from people. The theory of internal control through internal check, internal control, internal control structure, internal control framework and enterprise risk management framework in five stages and gradually improve. Since the 21st century, many countries have implemented based on COSO internal control framework is modeled on the internal control, in this context, China also began to actively introduce the internal control theory, scope of application by the foreign-funded enterprises gradually extended to types of state-owned and private enterprises. In 2010, the Ministry of finance, the Audit Commission, the Commission, the China Insurance Regulatory Commission, China Banking Regulatory Commission jointly issued the "internal control supporting guidelines", provides guidance scheme feasible for enterprises to implement internal control. At present, China's internal control theory and practice is experiencing rapid development and change, the establishment of internal control system and improve the role of enterprise management is also becoming more and more significant. All along, the construction enterprises in the gross national product account for a large proportion of the stable and healthy development of China's economy plays a decisive role. Taking A company as the representative of a large share of small and medium construction enterprises in the construction market, but the overall level is not high, many enterprises still adopt the decentralized management of the traditional management mode, use the backward management means and the extensive mode of operation, leading to increased business risk under low economic efficiency problems. In recent years, China's economy is facing increasing uncertainty, construction industry development is facing double challenges from both inside and outside, how to improve the enterprise internal control system, to intensive, fine direction of development, to adapt to the modern development of the market and competition requirements, become small and medium construction enterprises to seek survival and development of the key. In this paper, the application of internal control theory, A construction company to conduct in-depth analysis, including the analysis of the present situation and problems of internal control in enterprises, and from the development of A company's actual situation, respectively, from the establishment of a good internal control environment, strengthen risk assessment system construction, internal control, business process design, accelerate the construction of information systems and improve the internal supervision system in several aspects, put forward the improvement scheme according to its characteristics, the optimization of the internal control the system of enterprise, make the enterprise in an invincible position in the fierce competition in the market, to provide guarantee for long-term stable development.
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