2023年小型企业内部控制制度设计基于毕罗香公司的分析.doc

工商管理硕士〔MBA〕 学位论文 小型企业内部控制制度设计 ——基于毕罗香公司的分析 作者杨静 年级2023级 学号205120280098 指导教师傅代国教授 定稿时间2023年5月 西南财经大学西南财经大学工商管理硕士﹙MBA﹚ 学位论文原创性及知识产权声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行调查和研究工作所取得的成果。学位论文中除正文对于直接引用的文字、数据或事实资料已经加以注释外，本学位论文不包含他人已经发表或撰写过的研究成果，也不包含他人为获得西南财经大学或其它教育机构等的学位证书而使用过的材料。对本学位论文做出重要奉献的单位、团体、企业和个人，均已在文中以明确方式说明。因本学位论文引起的知识产权纠纷概由本人负责，并承当由此引起的法律后果。 本学位论文成果归西南财经大学所有。 特此申明 学位论文作者签名：杨静 2023年5月26日 摘 要 随着经济全球化进程的开展，以及市场竞争的日趋剧烈，小企业问题已成为世界性的长久课题。加快小企业的开展，对于开展中国家或兴旺国家而言，都是一项长期而艰巨的任务。内部控制是企业为标准会计行为、保证会计资料的准确性和可靠性、提高企业会计信息质量、保护企业资产的安全完整、确保有关法律法规和规章制度的贯彻执行等方面制定和实施的一系列控制方法、措施和程序。是随着单位对内强化管理，对外满足社会需要而不断丰富和开展起来的，对于解决企业各种管理缺陷有着不可或缺的作用。目前，我国许多大企业已逐渐认识到了内部控制的重要性，而我国的小企业在不断的深化改革中，虽然有各种管理弊端日益暴露出来，但大多数小企业对内部控制的认识还比拟模糊。因此，促进我国小企业对内部控制重要性的认识，建立小企业内部控制制度的设计和实践就显得十分紧迫。 本文选择的研究对象毕罗香公司是四川本地一家食品加工企业。通过研究毕罗香公司的内部控制制度设计理论和实践，对于改善目前毕罗香公司的内部控制现状和提高企业核心竞争力，具有较强的理论指导和现实意义；同时，对我国其他小型企业设计内部控制制度也起到一定的借鉴和参考作用。 本文主要分九章进行了论述。第一章绪论主要介绍研究及应用意义、国内外研究现状，以及本文的研究思路等内容。第二章在吸收内部控制最新研究成果的根底上，提出小企业的界定以及内部控制现状。第三章在小型企业内控现状研究的根底上，结合内部控制构建要素、构建原那么和构建方法，研究得出小型企业内部控制构建的方案。第四章从COSO报告五要素的各个方面，对毕罗香公司内部控制现状进行分析，从大的层面指出其内部控制存在的缺乏和分析存在问题的原因以及改良的方向。第五、六、七章在内部控制构建方案的指导下，结合企业实际，从操作层面进一步研究毕罗香公司内部控制的具体设计与实施，包括采购业务、销售业务、生产业务、存货业务、固定资产业务，货币资金业务等六类主要业务内部控制的设计。第八章提出在目前条件下落实公司内部控制实施的具体措施。第九章是结论局部，总结本文，指出内部控制的局限性以及笔者对局限性的认识。 关键词：小企业 内部控制 制度设计 业务循环 Abstract With the economic globalization and the fierce market competition, the private company problem has become a universal problem.Speeding up the development of private company is a long term and arduous task for developing countries as well as developed countries.Internal control is a series of method,measure and procedures to regulate accounting behavior，insuring the credibility of accounting data,improving the information of accounting,protecting the integrity of company,insuring the enforcement of relative regulations and laws.It has developed to enhance the management and meet the demand of society,which has great significance in solving various management deficiency in companies.At present,many large state-owned companies has realized the importance of internal control,but many private companies has not realized that while many managerial deficiency has emerged in the reform of private companies.Thus,it is urgent to make private companies realize the importance of internal control,and the design and application of internal control system of private company is quite necessary. The research object of the paper is BLX,a local food and beverage company in Sichuan province,which has its significance in improving the current internal control of BLX and enhancing its core competition ability. Meanwhile,this paper can be used as reference for the design of internal control system of other company in China. This paper is made of nine chapters.The first chapter introduced theresearch and application both at home and abroad,as well as the methodology used in this paper.Based on the latest research about internal control,the definition of private company and the status quo of internal control was put forward.In the third chapter,based on the research about the internal control of private company,the solution of building internal control of private company is reached with the element of building internal control and its principle and methodology.The fourthchapter analyzed the current internal control of BLX company from five factors of COSO report,and the deficiency of internal control,the causes of the problems,and the direction of improvement is pointed out in a large sense.In the fifth,sixth,seventh chapter,under the direction of internal control building solution and with the consideration of the current situation,the detailed design and application of BLX internal control is analyzed from the tier of operation,including purchase,sales,production, stocking,fixed assets and monetary capital.The eighth introduced the detailed measure to realize internal control of the company with the current situation.The ninth chapter made the conclusion,pointed out the limitation of internal control and the author’s understanding about it. Key words：Small enterprise Internal control System design Business circle 目录 1绪论........................................................................................................1 1.1选题目的及依据.............................................................................1 1.2国内外研究动态.............................................................................1 1.3本文研究思路、结构及研究方法................................................3 1.4论文的奉献和缺乏.........................................................................4 2我国小企业的界定及其内部控制现状...............................................5 2.1小企业的界定.................................................................................5 2.2小企业的特点.................................................................................6 2.3小企业内部控制实践情况......................