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论文编号：	9242
作者编号：	2220140366
上传时间：	2017/6/14 10:32:09
中文题目：	S 集团企业内部控制问题探究
英文题目：	Research On The Internal Control Of S Enterprises
指导老师：	程新生
中文关键字：	内部控制;研究分析;举措
英文关键字：	internal control;research and analysis;measure
中文摘要：	随着改革开放的不断深化，越来越多的企业进入中国市场，中外资企业同台竞技，使得市场竞争愈加激烈。近年来，我国集团企业为我国经济社会繁荣做出了突出贡献，我国集团企业也得到了越来越快的发展。要在激烈的市场竞争中保持长久的生命力，我国集团企业就必须按照现代企业制度的要求，加快经营管理机制的转变，使得经营和运行机制更加完善、财务管理水平更高效、风险抵御能力更强。内部控制是我国企业按照现代企业制度进行自我完善的重要内容，对于我国的持续、快速和健康发展起着不可或缺的重要作用。 我国企业内部控制起步晚，虽然为推动我国企业的改革和发展做出了一定贡献，但与当今企业控制的改革和发展对内部控制的要求相比，还存在着许多薄弱环节。就S集团内部审计和控制人员情况来看，一方面，人员数量过少，其人员比例只有2%，而对于其它同等规模的外资企业来说其人员比例已达到8%；另一方面，在人员结构配置上比较单一化，专业性人才比较匮乏，对于具有经济理论和内部控制知识的综合型人才处于紧缺状态。就内部审计业务的涉及范围来看，其覆盖面还有待拓展，尤其对于一些新型的业务，内部控制的处理和应对策略仍显滞后，对于企业的业务的提升和发展仍有所羁绊。 本文以S集团企业作为研究对象，对其内部控制的现状及问题进行了研究。首先，从体制、人员、标准、流程、方法等方面，对S集团企业的内部控制现状进行了深入的研究分析，为论文后续进一步的研究提供了理论和实践依据；其次，以其他同等规模的大型集团企业作为参照对象进行纵向对比，从而总结出S集团企业内部控制所面临的困境；最后，在对相关问题进行分析的基础上，有针对性的提出了可行性对策。
英文摘要：	With the deepening of reform and opening up, more and more enterprises to enter the Chinese market, allows foreign companies to compete, that makes the market competition is increasingly fierce. In recent years, the Chinese group enterprises made outstanding contributions to China's economic and social prosperity, and the development of group enterprise got faster and faster. To keep lasting vitality in the fierce market competition, must, in accordance with the requirements of modern enterprise system, speed up the transition of the management mechanism, management and operation mechanism to be more perfect, more efficient financial management level, stronger ability to resist risk. Is our country enterprise internal control shall be carried out in accordance with the modern enterprise system is an important content of self-improvement, for the sustained, rapid and healthy development of our country plays an indispensable role. Internal control in China started late, although in order to promote our country enterprise reform and development has made certain contribution, but with the reform and development in the control of enterprises compared to the requirement of internal control, there are many weak links.The internal audit and control personnel of S group enterprise, on the one hand, the number of people too little, its personnel proportion is only 2%, as for other foreign companies of the same size of its personnel proportion is 8%; On the other hand,the personnel structure configuration is simplified, lack of professional talents, for comprehensive talents with economic theory and knowledge of the internal control is in a state of lack. In the range of the internal audit business, its coverage remains to be development, especially for some new business, processing and coping strategies of the internal audit and internal control is still lagging behind, for the business promotion and development of the enterprise is still a fetter. In this paper, S group enterprise as the research object, the internal control problem is studied. First of all, from the system, personnel, standards, processes, methods, etc., to the situation of internal control of S group carried on the thorough analysis, for the paper further research provides the basis in theory and practice; Second, the other large group enterprises of the same size as reference object longitudinal comparison, thus summed up the difficulties facing S group internal control; Finally, on the basis of the analysis of related problems, targeted feasibility countermeasures are put forward.
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