铸造企业工薪与人事内部控制设计毕业论文.docVIP

毕业论文 （20_ _届） 铸造企业工薪与人事内部控制设计 摘 要 随着内部控制理论的不断发展，内部控制作为一种有效的现代管理技术在企业中得到了迅速发展和广泛应用。这不仅是法律的要求，更是企业为应付所面临的风险而权衡成本与效益以最小化控制成本的选择结果。薪酬问题是现代企业发展的核心问题，它关系到每位员工的切身利益。薪酬作为用工成本，是企业进行成本控制的重点。完善企业的工薪人事控制有利于吸引员工，激发员工的积极性、主动性和创造性。为企业资源的优化提供了很好的保证。 最近几年，由于内部控制知识的普及，大多数企业领导层对内部控制重要性有了共同的认识，但对内部控制促进企业效率和效果的提高还有疑虑。此外，我国部分中小企业内部控制缺失，导致了其经营失败，信息资料失真。本文运用实证法，对浙江弗兰克精密铸造有限公司进行分析，从该公司的招聘、选拔、考勤、薪酬计算和发放、培训等方面剖析弗兰克公司在工薪与人事内部控制各方面存在的不足与问题，并提出相应的措施。 关键词：Abstract With the continuous development of internal control theory, as a kind of effective internal control of modern management techniques in the enterprise have developed rapidly and widely used. This is not only the requirements of the law, but also to cope with the enterprise risks faced by weigh the costs and benefits of choice to minimize cost control results. Salary problem is the core of modern enterprise development, it relates every employees vital interests. Salary as labor costs, is the enterprise cost control point. Perfect enterprise working personnel control to attract employees, motivate their enthusiasm, initiative and creativity. For enterprise optimize resource provides good guarantee. In recent years, due to internal control popularization, most enterprise leadership of internal control have a common understanding of the importance of internal control, but to promote enterprise efficiency and effect of improving and doubt. In addition, some small and medium-sized enterprise internal control in China, caused its lack of business failure, information distortion. This paper uses empirical method, the Zhejiang Frank precision casting Co., LTD from this company is analyzed. The recruitment and selection, attendance, salary calculation and payment, training in working and analyzed frank personnel internal control various aspects deficiency and problems, and proposes the corresponding measures. Key words: Internal contro;Salary;Measures 目 录 1 内部控制的国内外研究现状 1 1.1 国内研究现状 1 1.1.1 内部控制的含义 1 1.1.2 内部控制的原则 2 1.1.3