浅谈企业内部控制问题——以森泰英格为例.docVIP

摘要 市场要发展企业要稳健的运行都需要内部控制的支持和保障，在国家一系列的内部控制相关文件的规范和规则下，发现企业内部控制的潜在隐患并及时改正。本文主要基于中小制造企业森泰英格（成都）数控刀具股份有限公司公司为例，进行展开深入的分析，以下简称森泰英格，以案列分析方法为主，浅谈国内企业内部控制在各个方面存在的普遍问题和缺陷，通过自身的知识和借鉴他人的成果进一步帮助企业定位到内部控制制定和实施的问题，为企业提供良好可行，有针对性的解决方案。 本文在第一个方面主要详细的梳理了与内部控制有关概念界定，其中分别包含了内部控制的内涵、组成部分、最终的目的等重要要素，第二部分介绍森泰英格公司内部控制存在的问题，包括森泰英格公司概况，森泰英格公司内部控制现状和主要存在的问题；第三部分介绍森泰英格公司存在问题背后深层次的原因分析；第四部分介绍森泰英格公司内部控制的优化建议。最后希望根据对森泰英格公司案列的分析总结和启发能够对国内企业内部控制的问题提供可行的良策。 关键词：内部控制 存在问题 优化建议 Abstract In order to develop enterprises to operate steadily, the market needs the support and guarantee of internal control, and under the norms and rules of a series of internal control related documents in the country, the potential hidden dangers of internal control of enterprises are found and corrected in time. This article is mainly based on small and medium-sized manufacturing enterprises Szenteying (Chengdu) CNC Tool Co., Ltd. Company as an example, carry out in-depth analysis, hereinafter referred to as Szenteying, based on the case analysis method, talking about the domestic enterprise internal control in all aspects of the common problems and defects, Through their own knowledge and learn from the results of others to further help enterprises positioning to the internal control of the formulation and implementation of the problem, to provide enterprises with a good and feasible, targeted solutions. In the first aspect, this paper combs the definition of the concept related to internal control in detail, which includes the connotation, components and ultimate purpose of internal control respectively, and the second part introduces the problems existing in the internal control of Szenteying company, including the general situation of Szenteying company, The present situation and main problems of the internal control of Szenteying Company; The third part introduces the deep reason analysis behind the existing problems of Szenteying company, and the Part IV introduces the optimization suggestion of Szenteying Company