会计学 江西万年青水泥股份有限公司内部控制缺陷分析及对策建议.docxVIP

PAGE 19 摘 要 进入21世纪以来，频繁的出现公司内部控制失效案件，给企业造成巨大的风险甚至导致企业破产。例如，在2001 年，美国安然公司倒闭；同时在2002 年，世界通讯公司由于会计丑闻事件破产。这些公司破产的最重要的原因就是公司内部控制的缺陷导致的巨大经营风险。这促使全球开启了一波加强内部控制和监管的浪潮。 本文综合分析江西万年青水泥股份有限公司的内控情况，以2016年公司出现的财务内控缺陷为起点具体研究内部控制缺陷的影响因素及对策。在华东市场江西万年青公司得到了客户的广泛认可，品牌知名度较高，受到了消费者的广泛好评。凭借优质的产品质量和贴心的服务，万年青成为江西省水泥市场的龙头企业，产销量以及市场占有率位居前列。但是2016年公司出现的财务内控缺陷说明公司的内部控制仍然存在着一些问题，内控的监督和执行不到位。因此企业和相关人士应重视起来，进行深入探讨和研究，为该公司谋求更好的发展方向，并以此促进我国的经济增长。 本文首先分析了万年青公司内部控制的现状，其次论述了万年青公司的内部控制缺陷及原因分析，最后从公司层面提出建议。利用实证分析方法和文献综述法分析万年青公司内部控制失效案例，探讨公司内部控制缺陷的影响因素及优化措施。以内部控制的五要素以及人才管理方面出发提出对策建议。 关键词：内部控制； 缺陷； 风险 Abstract Since entering the 21st century, there have been frequent cases of internal control failure of the company, which have caused great risks to enterprises and even led to the bankruptcy of enterprises. In 2001, for example, Enron failed in the United States, and in 2002, World Communications went bankrupt because of an accounting scandal. The most important reason for the bankruptcy of these companies is the huge operational risks caused by defects in the companys internal controls. This has prompted a wave of stronger internal controls and regulation around the world. This paper makes a comprehensive analysis of the internal control situation of Jiangxi Evergreen Cement Co., Ltd., and studies the influencing factors and countermeasures of internally controlled defects from the point of view of the financial internal analysis defects of the company in 2016. In East China market Jiangxi Evergreen Company has been widely recognized by customers, brand awareness is high, has been widely praised by consumers. With high-quality product quality and attentive service, Evergreen has become the leading enterprise in Jiangxi Province cement market, production and sales volume and market share in the forefront. However, the financial internal control defects of the company in 2016 show that there are still some problems in the companys internal controls, and the supervision and execution of the control is