大成集团应顺应市场，结合自身优势，走出困境，重新崛起
本文结合大成集团近年公司运营的实际情况和今后的发展方向，合理运用内
部控制相关理论知识，通过对该企业整体的分析，进而制定出符合大成集团本身
特点的内部控制制度。首先，阐述了内部控制理论体系及其研究意义并结合国内
外研究现状引出了本文的主要研究内容，文中对于研究方法和创新之处也作了简
要介绍，采用文献分析法对国内外文献进行系统研究，理清脉络，对内部控制理
论体系进行全面阐述。另外还采用访谈法，与大成集团大部分中层管理人员和
80 多位员工进行详谈，初步掌握了大成集团的现状。其次，介绍了内部控制的
相关理论和发展历程并对内部控制五要素进行了详细说明。再次，详细介绍了本
文研究对象大成集团的内部控制现状，并指出了集团内部控制所存在的一些主要
问题及其成因。最后，述了大成集团的内部控制存在的问题并提出了完善和改进
的对策以及为这些对策能够顺利实施所提出的保障措施。通过本文的研究可以为
大成集团管理层提供一定的参考，并对内部控制理论的应用进行实践
关键词：财务内部控制，玉米加工企业，内控制度II
Abstract
Maize is an important grain crop in our country. It can be used not only for food,
but also for producing many kinds of derivative products. Such as starch, lysine,
monosodium glutamate, feed and so on. Since the 21st century, with the development
of science and technology, the corn industry&39;s production capacity is also advancing
by leaps and bounds.There have been oversupply situation. Changchun Dacheng
Biochemical Technology Group Co., Ltd. (hereinafter referred to as Dacheng Group)
was established in 1994. The group&39;s main products are amino acids, corn starch and
so on. These products, once produced, quickly enter the domestic and foreign markets.
However, with the international market competition pressure increases, Dacheng
Group itself has a lot of mistakes. Dacheng Group is now in trouble or even on the
verge of bankruptcy. In the second half of 2015, the Jilin provincial government to
support the Dacheng Group, subscribed to the Dacheng Group&39;s stock, directed to
Dacheng Group funds to support. The subscription, given the Dacheng Group new
opportunities. Dacheng Group should follow the market, combined with their own
advantages, out of the woods, re-rise.
Based on the actual situation and future development direction of Dacheng
Group in recent years, this paper makes use of the relevant theoretical knowledge of
internal control, and then analyzes the internal control system which conforms to the
characteristics of Dacheng Group through the analysis of the whole enterprise. First of
all, it expatiates the theoretical system of internal control and its research significance,
and concludes the main research contents of this paper. In this paper, the research
methods and innovations are also briefly introduced. Using literature analysis of
domestic and foreign literature systematically, clarify the context, the internal control
theory system to fully explain. In addition, the use of interviews, and Dacheng most of
the middle management and more than 80 employees to go into details, the initial
grasp of the Dacheng Group&39;s status quo. Secondly, it introduces the relevant theory
and development course of internal control and elaborates the five elements of
internal control. Thirdly, it introduces the current situation of the internal control of
Dacheng Group, and points out some main problems and causes of the internal control
of the group. Finally, the author analyzes the problems existing in the internal control
of Dacheng Group and puts forward the countermeasures of perfecting and improving
the security measures as well as the smooth implementation of these measures.III
Through the research of this paper, we can provide some reference for the
management of Dacheng Group, and practice the application of internal control
theory.
Keywords: Financial internal control，Corn processing enterprise，Internal
control systemIV
目 录
摘要.I
Abstract..........II
第 1 章 绪论.......1
1.1 研究的背景与意义........1
1.1.1 研究背景..........1
1.1.2 研究意义..........1
1.2 国内外研究现状..........2
1.2.1 国外研究现状......2
1.2.2 国内研究现状......3
1.3 研究内容与研究框架......4
1.3.1 研究内容..........4
1.3.2 研究框架..........5
1.4 研究方法与创新..........5
1.4.1 研究方法..........5
1.4.2 创新之处..........5
第 2 章 相关理论概述...........6
2.1 内部控制的概念界定......6
2.2 内部控制的发展历程......6
2.3 内部控制的构成要素......7
第 3 章 大成集团内部控制现状...9
3.1 大成集团简介9
3.2 大成集团内部控制基本情况...........10
3.2.1 整体环境.........10
3.2.2 风险评估.........10
3.2.3 控制活动.........11
3.2.4 信息系统.........11
3.2.5 内部监督.........11
3.3 大成集团内部控制存在的问题.........11
3.3.1 组织架构难以满足公司的战略发展...........12
3.3.2 货币资金管理不规范...........12
3.3.3 固定资产管理成本过高.........13
3.3.4 采购与付款环节有缺陷.........14V
3.4 大成集团内部控制存在问题的原因分析.15
3.4.1 管理者未充分认识内部控制的重要性.........15
3.4.2 会计人员素质不高.15
3.4.3 信息与沟通不畅...15
3.4.4 缺乏内部监督控制.16
3.4.5 外购成本高居不下.16
第 4 章 大成集团内部控制的改进方案........17
4.1 大成集团内部控制改进的目标和原则...17
4.2 大成集团内部控制改进的准备工作.....18
4.2.1 坚持公司高层的正确领导.......18
4.2.2 纠正部分员工的错误思想.......18
4.2.3 借助企业的外部力量...........18
4.3 大成集团内部控制的改进措施.........19
4.3.1 公司部门组织架构的改进措施...19
4.3.2 货币资金内部控制的改进措施...19
4.3.3 固定资产内部控制改进措施.....21
4.3.4 采购与付款内部控制改进措施...22
第 5 章 大成集团内部控制改进实施的保障....24
5.1 提升公司整体内部控制能力...........24
5.1.1 提高高层掌控能力.24
5.1.2 增强员工学习能力.24
5.1.3 巩固企业再创造能力...........24
5.2 优化现代治理结构.......25
5.2.1 统一指挥策略.....25
5.2.2 整体协调策略.....25
5.2.3 价值考核策略.....25
5.3 健全预算体系...........25
5.3.1 预算中引入价值管理...........25
5.3.2 预算中引入信息技术手段.......26
5.4 加强内部控制信息技术的应用.........26
5.4.1 信息化能链接各个部门.........26
5.4.2 信息化能优化流程......
。。。以上简介无排版格式，详细内容请下载查看
==>>