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论文编号：	9751
作者编号：	2120152929
上传时间：	2017/12/9 23:45:00
中文题目：	D安全评价公司内部控制优化研究
英文题目：	Optimization Research on Internal Control of D Safety Assessment Co.,LTD
指导老师：	程新生
中文关键字：	内部控制；安全评价；优化研究
英文关键字：	internal control;safety assessment;optimization research
中文摘要：	2015年8月12日，天津港爆炸事故发生。随着半年之后处理结果的公布，安全评价公司这一名词进入大众的视野。由于事关社会民生安全和被评价企业安全生产状况，安全评价公司的业务流程和报告出具步骤广受关注。对安全评价企业的内部控制制度进行剖析，进而对现有内部控制制度出现的问题和隐患给出优化建议，是一项十分具有研究价值和社会意义的活动。 企业实施内部控制，旨在通过加强内部管理、风险防控的方式帮助企业实现财务和经营目标。相应的内部控制理论通过内部牵制、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得以逐步完善。当前我们所说的内部控制理论研究，是以COSO内部控制框架和我国五部委出台的内部控制配套指引为基础的。近年来，安全评价行业蓬勃发展，甲级资质安全评价机构逐渐增多。但是出于市场环境、企业自身架构、经营模式等多方面原因，报告内容千篇一律、报告舞弊背后的安全事故频发，这无疑与企业的内部控制不完善紧密相关。本文旨在帮助安全评价企业找出利于企业可持续发展的内部控制改善方案。 本文从研究的背景和意义出发，运用文献归纳法、案例研究法、政策分析法和问卷调查法等，立足社会视角和内部控制视角分别进行阐述和分析。在对国内外现有理论成果进行学习归纳后，整理出全文的研究脉络。然后列举了内部控制的定义、COSO五要素等基础理论。在对内部控制和安全评价行业有基本了解之后，笔者选取了D安全评价公司作为案例企业。首先介绍目标企业的基本情况，在对公司人员进行较为深入的问卷调查之后，从内部控制五要素的角度介绍内部控制现状，并对现状中存在的问题和原因进行归类和分析。在现状和问题分析的环节，我们发现内部控制环境是企业内部控制问题较为突出的方面。最后，以内部控制环境为重点，辅以风险评估、信息系统与沟通、控制活动和内部监督四个方面对目标企业的内部控制提出改进意见。
英文摘要：	August 12, 2015, the Tianjin port explosion occurred. With the announcement of the results after six months, the term “safety evaluation company” entered public views. Due to the safety of the people's livelihood and the evaluation of the safety status of the enterprises, the safety assessment company's business processes and reporting procedures cause great concern. It is a kind of activity which has great research value and social significance to analyze the internal control system of the safety evaluation enterprise and give the optimization suggestions to the problems and hidden dangers of the existing internal control system. Enterprises implement internal control,and aimed at strengthening internal management, risk prevention and control of the way to help enterprises achieve financial and business objectives. The corresponding internal control theory is gradually improved through the five stages of internal control, internal control, internal control structure, the overall framework of internal control and the overall framework of enterprise risk management. The current theory of internal control that we are talking about is based on the internal control framework of the COSO and the supporting guidelines on internal control promulgated by the five ministries in our country.In recent years, safety assessment industry flourished, Class A qualification safety assessment agencies gradually increased. However, due to the market environment, the company's own structure, business model and other reasons, the report content monotonous, reported fraud behind the frequent accidents, which is undoubtedly closely related to the imperfect internal control of the enterprise. The purpose of this thesis is to make comments to safety assessment company’s internal control which is beneficial to conducive to sustainable development. This thesis begins with the background and significance of the study, uses the methods of literature induction, case study, policy analysis and questionnaire survey, this article elaborates and analyzes from the perspectives of society and internal control respectively. After studying and summarizing the existing theoretical results at home and abroad, the full text of the research context is sorted out. Then, the definition of internal control and the basic theory of COSO five elements are listed. After having a basic understanding of the internal control and safety assessment industry, the author selected D Security Assessment Company as a case enterprise. Firstly, the basic situation of the target enterprise is introduced. After a more in-depth survey of the company's personnel, the status quo of internal control is introduced from the perspective of five elements of internal control. The problems and causes existing in the status quo are also classified and analyzed. In the current status and problem analysis, we find that the internal control environment is a more prominent aspect of the internal control of enterprises. Finally, the internal control environment, with emphasis on risk assessment, information system and communication, control activities and internal oversight, is proposed to improve the internal control of target enterprises.
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