随着近世纪科技的高度发展和电能的普遍广泛使用,电器已是城乡家庭的必
需品。SV德国总公司是一家厨房小家电百年老店,十五年甜,SV总公司为适应发
展的需要在中国南方一个年轻城市建立了制造加工基地,即SV家用电器(中国)
公司,简称SV公司。SV公司从一个只有三百人的小厂成长到现在,已经是拥有二
千员工的中型丄厂。公司大了,管理也就更加复杂困难化,而内部控制是提升管
理质量的一项重要机制。公司目前的内部控制系统主要是针对相关生产制程而设
立的,如IS09000质量管理系统、目标管理系统、ERP以及相应的纠正预防保障
措施。
本文的主要内容是根据COSO五要素对SV公司内部控制进行梳理和分析研究:
内部环境、风险管理现状、资讯与沟通、控制活动、内部监督。SV公司现存内部
控制缺失及问题如下:治理结构不完善、组织结构不合理、内部环境不良、内部
监督缺失、风险管理不健全、控制体系不完整。本文主要从两个方面,对SV公司
现存的内部控制提出改进建议和措施:通过科学的方法进行风险识别与评估,同
时提出了风险应对的具体方案;设立一系列公司内部控制保障措施,例如优化内
部环境、加强组织文化建设、梳理治理结构、优化人事管理、建立符合公司运营
现状的信息沟通体系、强化内部审计和监督。
近两年家电行业竞争激烈,企业内部控制管理是成功运营的保障,本文的研
究可以为SV公司和其他家电制造业优化内部控制,控制企业风险和加强内部管理
提供参考和借鉴。
关键词:SV公司;内部控制;COSO框架;风险管理
ABSTRACT
In the modern socialization production, internal controlling as intrinsic mechanism
of enterprise business and management activities of self-regulation, self-restraint, is in
the key position of the central nervous system. Enterprise internal control is perfect or
not has become the key to enterprise&39;s success. The internal control is playing a very
important role in the enterprise management process. The appropriate use of internal
control will help enterprises to reduce errors and violations of rules and laws, is
beneficial to prevent risks, to ensure the safety and integrity of the property of enterprise,
but also conducive to improving the business activities, rapidly improve the business
efficiency, therefore any enterprise in the world should continue to improve and develop
internal control system, to strengthen the measures responding to risks.
With recent centuries the technology highly developed and electric energy widely
used, appliances have become the urban and rural household necessities. SV German
parent company is a century-old small household electrical kitchen appliance
corporation. Fifteen years ago, In order to meet the needs of development, SV head
office established a manufacturing base in a young city of southern China, namely the
SV household appliances (China) Co. Ltd., SV company for short. SV company has
grown up from a three hundred employees small plant to now two thousand employees
medium-sized factory. With the expanding of the company, management becomes more
complex and difficult, and the internal control is an important mechanism to promote
the management quality. The establishment of the company internal control at present is
mainly aimed at the production process related,such as the quality management system
IS09000, Object management, ERP, related corrective and preventive measures.
The main content of this paper is the analysis and research of SV company based on
COSO five elements: internal environment, risk management status, information and
communication, control activities, internal supervision. The followings are SV&39;s existing
internal control deficiencies and problems: the incomplete governance structure, the
unreasonable structure of the organization, internal environment disorder,internal
supervision deficiency, risk management imperfect, controlling system incomplete. This
paper puts forward improving suggestions and measures for the existing internal control
problems in SV company from two aspects: Doing risk identification and evaluation by
the scientific method, and puts forward the concrete scheme of risk response measures;
Setting up a series of internal control safeguards of the company, such as optimization
of internal environment, strengthening the construction of organizational culture,
combing the governance structure, optimization of personnel management, establishing
information communication system in compliance with the company operating status,
strengthening internal audit and supervision.
Under the fierce competition of household electrical appliances industry in the past
two years, the enterprise internal control management is the guarantee of successful
operation, this research can provide reference and consult for optimizing internal control,
controlling enterprise&39;s risk and strengthening internal management of SV company and
other household appliance manufacturing corporations.
Keywords: SV company ; Internal control ; COSO Framework; Risk
management
第1章绪论
1.1论文开题的背景和意义
1.1.1研究背景
SV公司是一家德商独资企业,主要生产和制造厨房小型家用电器。随着家电
行业的迅猛发展,市场竞争也越来越激烈,陈旧的经营方式已经不能适应SV公司
进一步发展的需要,而且可能会给企业带来风险。改进企业经营现状的一个重要
因素是加强企业内部控制体系。作为以加工制造为主的SV公司,其内部己经开展
了相关的内部控制工作,例IS09000质量控制体系、目标管理系统和ERP信息控
制系统等,保证了生产制程的顺利进行和质量风险预防。但这些系统有局限性,
对整个公司管理起不到控制作用。公司目前内部控制不良情况円趋严重,例如公
司治理结构不恰当、组织结构不合理、内部环境混乱、、内部监督缺失等等。这些
问题己威胁到公司的经营活动和效益。为了确保SV公司在中国长期稳定的发展,
为德国总公司延续百年老店的辉煌而稳固坚定的后方,公司应该更加注重内部控
制体系的优化与完善,对企业的各项经营管理活动进行系统性控制与监督,建立
科学的激励机制来激化员工的工作热情及潜能,提高他们的工作效率,最终实现
企业整体效益与效率的提高。
1.1.2研究意义
越来越多的企业都自觉地认识到加强内部控制体系建设的重要性,表明各企
业在円趋竞争激烈的新型国际经济形势下,提高现代的科学的管理意识正在不断
加强.本论文结合SV公司的实际状况,根据COSO五要素,对SV公司内部控制现
状进行综合系统的透彻分析,注重理论知识与实践体系相结合,从而为优化SV公
司内部控制体系提出合理的改进措施,以此确保SV公司的战略目标的实现,达到
企业的可持续发展。完善内部控制对公司运营具有重大意义:1.保证国家的方针
政策、法律规范在SV公司的贯彻实施;2.保证企业的经营决策、内部规章制度
的有效执行;3.及时提供真实准确、可靠的财务信息;4.有效的防范企业风险;
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