發(fā)布時(shí)間：2018-05-01 12:28

  本文選題：勘察企業(yè) + 內(nèi)部控制��； 參考：《寧夏大學(xué)》2017年碩士論文

【摘要】：受國內(nèi)經(jīng)濟(jì)發(fā)展形勢(shì)制約以及對(duì)清潔化能源需求,自2013年初開始,煤炭行業(yè)進(jìn)入低迷期,產(chǎn)能過剩,煤炭?jī)r(jià)格走低。煤炭生產(chǎn)企業(yè)對(duì)煤礦儲(chǔ)備的需求降低,對(duì)煤礦勘探的需求大幅度下滑。各煤炭勘察設(shè)計(jì)企業(yè)已由項(xiàng)目的爭(zhēng)優(yōu)轉(zhuǎn)變?yōu)樯�存的�?jìng)爭(zhēng)。作為以煤炭勘查為主業(yè)的企業(yè),寧夏煤炭勘察工程公司的市場(chǎng)出現(xiàn)了大規(guī)模萎縮,主營業(yè)務(wù)收入下滑,企業(yè)經(jīng)營風(fēng)險(xiǎn)增加。而在主業(yè)市場(chǎng)大規(guī)模開拓?zé)o望,企業(yè)轉(zhuǎn)型困難重重的情況下,寧夏煤炭勘察工程公司只能向管理要效益,改變以往粗放的管理模式,加強(qiáng)企業(yè)內(nèi)部控制,優(yōu)化企業(yè)組織架構(gòu),減少內(nèi)耗使企業(yè)渡過難關(guān)。本文通過對(duì)內(nèi)部控制理論的學(xué)習(xí),對(duì)寧夏煤炭勘察工程公司內(nèi)部控制管理現(xiàn)狀進(jìn)行了研究,并對(duì)該企業(yè)內(nèi)部控制現(xiàn)狀進(jìn)行了分析,發(fā)現(xiàn)該企業(yè)在企業(yè)內(nèi)部控制方面存在公司治理結(jié)構(gòu)不完整、組織結(jié)構(gòu)不合理、人力資源制度有缺陷、企業(yè)文化建設(shè)不足、對(duì)風(fēng)險(xiǎn)認(rèn)識(shí)不足、風(fēng)險(xiǎn)管理理念落后、信息溝通不暢以及缺乏內(nèi)部控制監(jiān)督機(jī)制等問題。本文以COSO框架理論為指引,結(jié)合寧夏煤炭勘察工程公司特點(diǎn)對(duì)具體問題具體分析并提出企業(yè)應(yīng)當(dāng)加快事企分離速度、完善企業(yè)公司治理結(jié)構(gòu);調(diào)整組織結(jié)構(gòu),明確職責(zé)分工;加強(qiáng)企業(yè)文化建設(shè);完善人力資源政策;建立有效的風(fēng)險(xiǎn)管理系統(tǒng);優(yōu)化內(nèi)部控制制度及業(yè)務(wù)流程;建立信息化辦公平臺(tái),提高溝通效率;建立健全內(nèi)部控制考核機(jī)制及獎(jiǎng)罰措施等措施。希望該企業(yè)的監(jiān)管者和管理者能夠認(rèn)識(shí)到該公司內(nèi)部控制存在的問題并進(jìn)行改進(jìn),使企業(yè)在良好的內(nèi)部控制環(huán)境中有效運(yùn)行,提高企業(yè)管理水平和風(fēng)險(xiǎn)防范水平,不斷提高企業(yè)的競(jìng)爭(zhēng)力。
[Abstract]:The coal industry has been in a downturn since early 2013, overcapacity and lower coal prices, constrained by domestic economic growth and demand for clean energy. The demand of coal production enterprises for coal mine reserves decreased, and the demand for coal exploration fell by a large margin. The coal survey and design enterprises have changed from project competition to survival competition. As an enterprise with coal exploration as its main business, the market of Ningxia Coal Survey and Engineering Company has been shrinking in a large scale, the main business income has declined, and the business risk of the enterprise has increased. Under the circumstances that the major market has no hope of being developed on a large scale and the transformation of enterprises is difficult, Ningxia Coal Survey and Engineering Company can only seek benefits from management, change the previous extensive management mode, strengthen the internal control of enterprises, and optimize the organizational structure of enterprises. Reduce internal friction to tide over the difficulties. Based on the study of internal control theory, this paper studies the present situation of internal control management in Ningxia Coal Survey and Engineering Company, and analyzes the present situation of internal control in this enterprise. It is found that the corporate governance structure is not complete, the organization structure is unreasonable, the human resource system is defective, the enterprise culture construction is insufficient, the risk awareness is insufficient, and the risk management concept is backward in the internal control of the enterprise. Lack of information communication and lack of internal control oversight mechanism and other issues. Guided by the theory of COSO framework, this paper analyzes the specific problems with the characteristics of Ningxia Coal Survey and Engineering Company and puts forward that enterprises should speed up the separation of enterprises, perfect the corporate governance structure, adjust the organizational structure, and define the division of duties and responsibilities. Strengthen enterprise culture construction; perfect human resource policy; establish effective risk management system; optimize internal control system and business process; establish information office platform to improve communication efficiency; Establish and improve the internal control assessment mechanism and measures such as rewards and penalties. It is hoped that the supervisors and managers of the enterprise can recognize the problems existing in the internal control of the company and make improvements so that the enterprise can operate effectively in a good internal control environment and improve its management level and risk prevention level. Constantly improve the competitiveness of enterprises.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.1;F406.7

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