【作者】 刘稳；

【导师】 张晓峰；

【作者基本信息】 山东大学 ， MBA（专业学位）， 2020， 硕士

【摘要】 随着《企业内部控制基本规范》以及《企业内部控制应用指引》等一系列内部控制文件在全国范围实施,上市公司、国有及国有控股企业被强制性要求进行内部控制管理,并需要实施内部控制有效性评价,这在很大程度上提升了公司经营的规范性,促使企业进行风险管理、提升了企业的经营管理水平。而对非上市公司及广大的中小型企业来说并没有来自政策层面的强制性的内控要求,随着社会经济发展以及市场竞争的需要,很多非上市公司及中小型企业开始产生的对内部控制管理提升的内在需求。本文基于制造业的非上市混合所有制企业——TS公司的管理现状,以及提升公司管理水平、和经营的合规性,提高管理效率、促进经济效益的需要。采用文献研究法、调查法及访谈法等研究方法,首先从研究国内外关于企业内部控制的相关理论着手,对内部控制理论的发展进行了梳理,并对理论研究的现状和应用作出了简要分析。接着根据相关的理论,对TS公司的内部控制现状进行了较为详细研究,通过实地深入调查,对相关管理或关键岗位人员进行访谈,研究TS公司在经营管理中内部控制管理方面存在的问题,从内控环境、风险评估、控制活动、信息与沟通及内部监督等方面进行了描述,并识别了几个主要务环节已经存在或可能存在的风险因素,探讨其形成原因。随后,根据内部控制相关管理理论,有针对性的提出优化方案,给出了一些具体的优化措施及保障措施建议,为提升TS公司内部控制的有效性、达成公司经营目标提供了较为可行的方案。本文对TS公司内部控制体系的优化研究,对TS公司而言,有助于改善管理现状,有利于公司的稳健发展,提升管理效能,促进公司经营;同时,可为“主动”加强自我管控的中小型企业、特别是非上市的混合所有制中小型企业的内部控制有效性提升提供一个可以参考的样本;也可为非上市中小企业内部控制研究提供了一定的研究思路,具有一定的现实意义和理论价值。更多还原

【Abstract】 With the nationwide implementation of a series of internal control documents,such as the internal control" and the“enterprise internal control evaluation guide”,listed companies,state-owned and state-holding companies are required to carry out internal control management under effective evaluation,Which improves the standardization of the company’s operation and promotes the company’s risk management to a large extent,hence improved the management level of companies.However,there is no mandatory internal control requirement from the policy level for unlisted companies and the majority of small and medium-sized enterprises.With the needs of social and economic development and market competition,many unlisted companies and small and medium-sized enterprises begin to generate internal demand for the improvement of internal control management.This paper is based on the current management situation of TS Company,a non-listed mixed ownership enterprise in manufacturing industry with the needs of improving the management level and operation compliance,management efficiency and economic benefits.By using the methods of literature research,investigation and interview,this paper begins with the study of the relevant theories of internal control at home and abroad,combs the development of internal control theory,and makes a brief analysis of the current situation.And then,according to the relevant theories,this paper makes a detailed study on the current situation of TS Company’s internal control,through in-depth field investigation,interviews with relevant management or key personnel,studies the problems existed in the internal control management,and describes the internal control environment,risk assessment,control activities,information and communication,internal supervision,etc.Then,according to the related management theory of internal control,the optimization plan is put forward,and some specific optimization measures and safeguard measures are proposed,which provides a more feasible plan for improving the effectiveness of internal control of TS Company and achieving the company’s business objectives.This paper studies the optimization of the internal control system of TS Company,which is helpful to improve the management status quo,to steady the development,to enhance the management efficiency,and to promote the operation.At the same time,it provides a reference for the improvement of the internal control effectiveness for the small and medium-sized enterprises,especially the unlisted mixed ownership ones which actively strengthen their self-control.It also provides some research ideas of the study of internal control for those enterprises with certain practical significance and theoretical value.更多还原