东莞H公司内部控制研究

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论文中文摘要:在竞争日益激烈白勺市场环境中,加强内部控制已成为企业提高管理水平,实现可持续发展,保持竞争优势白勺一条重要途径。本文运用内部控制理论及相关管理理论研究了东莞H公司白勺内部控制问题,深入地分析了公司内部控制存在白勺问题及其原因,结合内部控制白勺目标和原则,提出了完善公司内部控制白勺对策。在问题及原因分析中,首先结合公司白勺具体业务循环,指出了公司内部控制中白勺几个薄弱环节,然后运用美国COSO报告中白勺内部控制整体框架理论对公司内部控制中存在问题白勺原因进行总体分析。在完善内部控制白勺对策中,结合公司白勺特点,分别采用流程图法、关键控制点分析法,提出了解决前述问题白勺全局与具体对策。文章通过对东莞H公司内部控制中存在问题及其原因地分析,提出相应白勺解决对策,为公司完善内部控制提供现实可行白勺方案;通过对分析和解决内部控制问题方法白勺归纳和总结,为其他企业发现和完善内部控制中白勺薄弱环节提供参考
Abstract(英文摘要):www.328tibEt.cn The bankrupt of international and domestic enterprises shows the importance of internal control. This thesis takes Dongguan H Co., ltd as an example, after pointing out the main questions of internal control, the corresponding reasons are analyzed. Counter-measures are given by using flow chart method and key point for internal control.This thesis is composed of five chapters.Chapter One the General Condition of the HDongguan H Co., ltd, created in 1995, is a Sino-Japanese joint venture. Japanese shareholders hold main shares, and provide the technologic supporting. There are three series about 200 products, miniature vibrant motor, floppy disk and digital camera.Chapter Two Questions and Reasons Analyzing of Internal Control in the HFirstly, the thesis analyzes the main questions of internal control in the H.In respect of monetary control, accountants are in the same posts over a long period of time, which is not only harmful for mutual supervising among different posts, but also easy to covering the mistaken and fraudulent acts; the examining of expenses is not perfect. Price and amount factors are not focused on; the process of salary checking and issuing is not faultless. The clerks are given more authorization, which leads to fraudulent acts.In respect of inventory management control, some stocks were peculated or stolen. In respect of cost and expense control, cost accounting was not built. So the cost data are too limited to satiying the management demands.Secondly, the reasons existing in internal control are analyzed deeply by using the theory of internal control integrated framework issued by COSO.Control environment. The control environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control. About the policies of human resources, the achievement evaluation system is not fair, which hurts the motivation of the entity’s people, and makes their works deviate the internal control targets. As the organizations, the independent monitoring department of internal control was not built, which leads to that the loopholes in management and control was not corrected for a long time. As management assigns authority and responsibility, incompatible jobs were not separated, which makes the mistaken and fraudulent acts not been discovered and corrected. And the integrity, ethical values and competence of the entity’s people is not perfect, which also is the important reason for the questions.Risk assesent. Risk assesent means that a variety of risks from external and internal sources must be assessed, so that the measures for preventing the risk could be taken. The prerequisite condition for risk assesent is to set up the directives. Secondly the indefinite factors to achieve the directives should be identified. In the H, the scientific directives system is not built, which is detrimental to the risk assesent and internal control.Control activities. Control activities are the policies and procedures that help ensure management directives are carried out. They help ensure that necessary actions are taken to address risks to achievement of the entity’s objectives. They are the main parts of internal control integrated framework. Control activities include a range of activities as diverse as approvals, authorizations, verifications, reconciliations, reviews of operating performance, security of assets and segregation of duties, which are all the reasons probably.Information and communication. Information and communication is providing pertinent information to the members and relative people out of enterprises in a form and timeframe, which enable people to understand the internal control policies and carry out their responsibilities. In the H, information and communication is not effective enough, so the information is asymmetric, which makes internal control invalid.Monitoring. monitoring is the method to ensuring the execution of internal control. Lack of necessary monitoring is another question existing in internal control.Chapter Three Directives and Principles of Improving Internal ControlPerfect internal control must set up specific directives and abide by the decided principle. The directives of internal control include: Security and integrity of the property; Effectiveness and efficiency of operations; Reliability of financial reporting; Compliance with applicable laws and regulations.”The principles abided by internal control consist of: legality; cost efficiency; comprehensive; step by step.Chapter Four the General Countermeasures of Improving Internal ControlIn this chapter, drawing on the experience of Business Process Management model, a new method -- Flow Chart Method -- is used in the specific internal control policy-making.Formulating internal control specific policies by flow chart method conforms to continuity of entity’s operations; is advantageous to improve entity’s efficiency; makes internal control specific policies perfect concise rational work criteria.To formulate internal control specific policies by flow chart method, the first task is to describe the operation processes. A flow chart is an appropriate way that is generally used in different fields. Being similar to the business management, flow charts will show an operation process system at all levels and in all functions. All the flow charts connect each other, form a flow chart system. The thesis shows the detailed drawing way of a matrix-flow chart by giving examples of production operation and receiving material in the H. As a supplement of a flow chart, the management criteria sheet not only expounds the process of the flow chart, but also becomes the specific policy of internal control. With the describing of operation process, the flow chart system and the management criteria sheet system are established, and the internal control policies are formulated. Also with the BPR(Business Process Reengineering), the flow chart and the management criteria sheet are changed, internal control policy is improving at the same time.Chapter Five the Specific Countermeasures of Improving Internal ControlIn this chapter, the thesis improves the internal control in monetary control process, inventory management process, cost and expense process for the H, after considering the control directives, main questions existed in internal control, and relevant reasons. In the monetary control, incompatible jobs are separated; Eligible people are used in the suitable post, different posts alternate on a regular time schedule; Monitoring and checking are put into internal control so that the weak processes of internal control will be corrected in time. In inventory management control, the losing of inventory is prevented by improving assigns authority and responsibility and building system of personal responsibility of inventory stocking. About cost and expense control, it is useful for the H minimizing cost and expense that establish cost accounting.On one hand the thesis consults a lot of documents about internal control, on the other hand, it links up the theories with the internal control practices of the H. Wish these theories and practices could give the enterprises a few edifications on improving internal control.
论文关键词: 内部控制;COSO报告;流程图法;关键控制点;
Key words(英文摘要):www.328tibEt.cn internal control;COSO report;flow chart method;key point for internal control;