【作者】 王辉；

【导师】 李晓玲；

【作者基本信息】 安徽大学 ， 工商管理， 2015， 硕士

【摘要】 内部控制制度在国外已经发展多年,但在国内还不是很成熟。ZJ集团作为一家国有大型矿山建筑企业,在内部控制建设上既取得了一些宝贵经验,同时也存在不少问题,企业下一步将如何改进和完善,促进企业健康持续发展是亟待解决的问题。本研究选取ZJ集团矿山建设项目为研究对象,探寻矿山建筑企业在内部控制建设的最佳路径,以便更好地指导企业发展。本文主要通过案例实证分析法和系统的定性研究方法,在对zJ集团矿山建设项目进行综合分析的基础上,对内部控制的关键环节进行诊断,找出其风险点,并给出控制的措施。全文共分七个章节：第一章绪论,指出本文的研究背景和研究意义,国内研究现状,研究思路与方法以及研究内容和创新点。第二章是研究的相关理论,即内部控制的三种理论：控制论、COSO内部控制框架和企业风险管理框架。第三章是ZJ集团矿建施工项目内部控制建设的现状和存在的问题,通过对ZJ集团的研究,结合集团矿建施工项目的特点,引出矿建施工项目内部控制建设的意义,重点分析了矿建施工项目内部控制建设的现状及存在的问题。第四章为ZJ集团矿建施工项目内部控制体系的重建,包括内部控制目标的设定,内部控制应关注的环节,并给出矿建施工项目内部控制的框架图,为后两章节做出铺垫。第五章为矿建施工项目业务层面内部控制的设计。第六章为矿建施工项目公司层面内部控制的设计。最后一章为结论、不足、和启示。本文在写作过程中注重理论与实践相结合,通过对矿建施工项目内部控制关键点、主要风险的分析,结合成本效益原则,抓住内部控制的主要环节,给出了具体可行的内部控制措施,对集团在其它领域的内部控制建设具有重要的指导意义。更多还原

【Abstract】 Internal control systems have been developed for many years abroad, but it is not very mature in china, specific to each enterprise is a lot of problems. What ZJ had group as a large state-owned construction enterprise in mines, both on the internal control achieved some valuable experience, also exist some problems at the same time, the next step will be how to improve the development of enterprise is the enterprise of a problem. Therefore, this research choose what ZJ had group mine construction project as the research object, to explore the practice of mine construction companies on the internal control system, so as to better guide the development of enterprises.This thesis mainly through case qualitative method, empirical analysis and system in mine construction project on what ZJ had groups on the basis of comprehensive analysis, the internal control of the diagnosis, the key link to find out the risk points, and control measures is given.The full text is divided into five chapters:first chapter is the introduction, introduces the research significance, research status at home, internal control is adopted in this paper expounds the research train of thought and method, and the research content and innovation points. The second chapter is the study of relevant theories, from the origin of the internal control and the different stages of development, focus on internal control of the three theories, namely the cybernetics, the COSO internal control framework and enterprise risk management framework. The third chapter is what ZJ had group the mine construction project of the construction of internal control present situation and the existing problems, in this chapter introduces the general situation of what ZJ had group, and points out the group characteristics of the mine construction project and the significance of building up the internal control, analyses the current situation and existing problems, and lay a solid foundation for the next chapter. The fourth chapter is what ZJ had group the mine construction project is the reconstruction of the internal control system, in the internal control goal setting are introduced, the internal control should pay attention to the link, architecture out of the mine construction project on the basis of the internal control framework, from two aspects of group and project design of internal control system. Last chapter is conclusion, inadequate, and its prospect.In the process of writing this paper pay attention to the combination of theory and practice, through to the mine construction project internal control key points, the analysis of the main risk, combined with the cost-benefit principle, grasp the main steps of internal control, internal control measures, gives the concrete to the construction of internal control group in other areas has a strong guiding significance.更多还原