【作者】 黄柏玲；

【导师】 王善平；

【作者基本信息】 湖南大学 ， 会计， 2012， 硕士

【摘要】 固定资产投资是企业固定资产的扩大再生产，是企业生产规模的扩大和生产技术的提高，对企业的发展前景有着重要的影响。固定资产投资内部控制制度是指对固定资产投资决策、实施过程和投资结果进行全面控制的一系列控制活动的总和。HNG烟草公司建立了以固定资产投资管理程序为主的固定资产投资内部控制制度，一定程度上实现了固定资产投资从决策到竣工验收的制度控制。基于我国内部控制建设的要求和固定资产投资的特点，HNG烟草公司在固定资产投资内部控制制度仍然存在着不足，成为推进HNG烟草公司内部控制建设急需解决的问题。因此本文研究完善HNG烟草公司的固定资产投资内部控制制度，对加强其内部控制建设和风险防范能力有着重要现实意义。本文在相关文献回顾的基础上，首先探讨了投资决策对固定资产投资内部控制制度的影响，认为应当将投资决策行为和投资决策机制纳入到固定资产投资内部控制制度中，并对企业的公司治理和人员激励提出了新的挑战；然后专题研究HNG烟草公司固定资产投资、实施过程和投资结果中的内部控制制度问题。在研究中，本文主要运用内部控制的基本理论，结合流程管理和激励理论，较系统的分析总结了HNG烟草公司在固定资产投资内部控制上存在的问题，并针对其存在的问题，提出了具有较强建设意义的对策建议。更多还原

【Abstract】 Fixed assets investment is expanded reproduction of enterprise fixed assets, isthe enterprise production scale enlargement and the improvement of productiontechnology, which has an important effect on the development prospect of theenterprise. Fixed assets investment internal control system is refers to the decisionmaking of investment in fixed assets, implementation process and the overall controlof combined a series of control activities. HNG tobacco company set up fixed assetsinvestment internal control system mainly with the fixed assets investmentmanagement program, to a certain extent, realize the control of fixed assetsinvestment from the investment decision to investment completion acceptance. Basedon the construction of our country’s internal control requirements and characteristicsof investment in fixed assets, HNG tobacco in fixed asset investment internal controlsystem still have some defects, which become the problems to promote HNG tobaccocompany of internal control construction needed to resolve. Therefore this paperproposes perfect HNG tobacco companies of fixed assets investment internal controlsystem, and to enhance the construction of internal control and risk prevention abilityhas important realistic meaning.Based on a review of related literatures, this paper firstly probes the investmentdecision’s influence on fixed assets investment internal control system, thinking thatinvest decision-making behavior should be include into the fixed assets investmentinternal control system. It put forward new challenges to business enterprisegovernance and personnel incentive. And then project HNG tobacco company’squestion of the fixed assets internal control system from investment decisions, theimplementation of the investment result. In the study, primarily in the basic theory ofinternal control, combined with the process management and incentive theory, thispaper analyzes HNG tobacco the problem of in fixed asset investment internal control,and according to the existing problems, advances the strong construction significanceof countermeasures.更多还原