三毛集团分析.doc

PAGE  PAGE 14 摘 要 随着科学、技术、经济的发展，以及全球化程度的提高，目前，各企业的业务范围不断拓展，而竞争也更加激烈。其中，飞速发展的连锁超市在中国创造了奇迹，但同时也埋下了隐患的种子，随着时间的推移，这些隐含的问题逐渐显现出来，而防范企业风险日趋重要。内部控制是防范风险的有效措施，是企业自我调节和约束的机制，而内控环境是内部控制系统发挥作用的基础，所以，如果内部控制失效，其关键原因是内控环境存在问题。因此完善内控环境是让务之急。本文以开封三毛商业总公司为例，对其内控环境现状进行分析，在分析中发现一些不足，如；对企业文化认识不足，缺乏执行力；人力资源管理不善；组织结构需要完善等；社会责任承担不够。针对上述问题，提出了应对措施：推进企业文化建设；完善人力资源管理；建立有效的???织结构；积极承担社会责任等。希望这些建议能帮助开封三毛商业总公司改善其内控环境，在各级人员的共同努力下，三毛商业总公司会建立起科学合理与自身发展相适应的内部控制环境机制。 关键词：内控环境；企业文化；人力资源管理；组织结构；社会责任 Abstract With the science, technology, economic development, and improvement in the level of globalization, the scope of the company’s business continued to expand, while the competition is more intense. chain supermarkets entering China market and made a rapid development .With the rapid development of chain supermarkets create a miracle, but also bury a hidden seed. With the pass of time, the problems of rapid development of prise system on the base of internal control. Among them, the rapid development of supermarket chains in China has created a miracle, but it also planted the seeds of the hidden implied, over time, gradually revealed, while preventing enterprise risk is becoming increasingly important. Internal control is effective measures to prevent risks, corporate self-regulation mechanisms and constrains, and internal control environment is the basis of the internal control systems play a role, if the internal control failure, the key reason is the internal control environment problems. Therefore, to improve the internal control environment so that the pressing task. This paper takes the Kaifeng Sanmao company for example, analysis the internal control environment, and finds out the following aspects: employee lack inadequate understanding about the enterprise’s culture and a lack of execution. Human resources are mismanaged. Organization structure needs improvement. Social Responsibility to bear is not enough. Aiming at these problems, this paper puts forward the corresponding impro