毕业设计（论文）--某公司废旧产品再制造中内部控制的调查分析.docVIP

本科生毕业论文 某公司废旧产品再制造中内部控制的调查分析 院系名称 会计学院 姓　　名 学　　号 专　　业 指导教师 2012年5月 摘 要 内部控制是现代企业制度的重要组成部分，是衡量企业管理的重要标志，企业经营失败在很大程度上是由于企业内部控制缺少或失效造成的。21 世纪是循环经济的世纪，是可持续发展的时代。再制造作为循环经济的核心内容，能够使有限的自然资源得到充分利用，资源潜力巨大、经济效益显著、环保作用突出。因此，加强再制造企业内部控制的研究，促进再制造企业建立健全内部控制，对增强再制造企业的竞争力和提高管理水平有着十分重要的作用，对我国经济的发展有着现实意义，符合低碳经济、循环经济和可持续发展的要求。 本文采用理论联系实际的方法，以H公司为例，详细阐述了企业内部控制的理论及其实际应用。文章总体上分两大部分，即理论部分和案例部分。理论部分主要是介绍内部控制理论和再制造企业的概念和经营特点。案例部分结合H公司的实际情况，分析 H公司内部控制存在的问题，并在此基础上，提出建立健全再制造企业内部控制的具体建议。期望这篇文章能够为再制造企业解决现实问题，建立健全内部控制提供参考。 关键词：内部控制；再制造企业；H公司 Abstract Internal control is an important component of modern enterprise system, and is an important measure of the enterprise management, business failure is largely due to lack of internal control in enterprises. The 21st century is the century of circular economy, and is the era of sustainable development. Remanufacturing as the core content of circular economy, and can make limit natural resources can be fully used, that has great resource potential, significant economic benefits, highlighting environmental protection. Therefore, strengthening the research on internal control in remanufacturing enterprises, and promoting remanufacturing enterprises to establish a perfecting internal control, play an important role in enhance the competitiveness of remanufacturing enterprises and raise the level of management, have realistic significance on Chinas economic development, in line with the low carbon, requirements of circular economy and sustainable development. In this paper,I use the theory plus practical ways to elaborate the internal control theory and its practical application of H Group.Generally speaking the article is divided into two part, a theoretical part and a case part. Theoretical part mainly introduces the internal control theory and remanufacturing enterprise concept and operating characteristics . Then analyze the status of Hs internal control,existing problems,and on this basis ,make specific suggestions to establish and improve the