家电制造企业内部控制研究--以格力电器为例.docxVIP

PAGE 14 家电制造企业内部控制研究—以格力电器为例 摘要 随着“中国梦”的不断推进，以经济建设为中心，生产发展一直是重中之重，如何把我国建设成为制造业强国话题讨论持续升温着。制造业是国民经济主体，强国之基。制造型企业的不断完善发展，是我国实现制造强国梦不可或缺的部分。在我国最激烈的竞争行业中，家电制造业为其一，且我国家电的年产量位居全球第一。我国的家电行业具有独特的行业性质，企业内部控制的强弱与其经营活动的优劣有着密不可分的关系。不断完善企业内部控制管理体系，能为制造型企业的可持续发展提供更有力的保障。且家电制造企业的财务状况良好稳定，是推进国民经济稳步前进的有效保证之一。然而我国家电制造业的内部控制体系还存在着些许问题。加以完善整改，方可促进产业的进一步优化升级。 本文旨在分析以格力电器为例的家电制造企业发展状况，通过对格力电器内部控制的分析，发现格力电器在发展过程存在的问题，并重点分析其内部控制存在的问题，以及问题产生的原因和影响，对这些问题提出切实可行的建议及应对措施。 本文写作的目的旨在通过家电制造企业的内部控制分析，提出相应的内部控制改善建议，有助于家电制造业的可持续发展，从而利于提高企业的经济效益，进一步提高资源配置效率及市场透明度。 关键词： 家电制造企业；制造业；内部控制； Research on Internal Control of Household Appliance Manufacturing Enterprises--Taking Gree Electric Appliance as an example HUANG Dan-xia Abstract：With the continuous advancement of Chinese Dream, economic construction as the center, production development has been the most important, how to build China into a manufacturing power topic continues to heat up. Manufacturing industry is the main body of the national economy and the foundation of a powerful country. Among the most competitive industries in China, the home appliance manufacturing industry is one of them, and the annual output of household appliances in China ranks first in the world. The household electrical appliances industry in our country has a unique industry nature, and the strength of the internal control of the enterprise is closely related to the advantages and disadvantages of its business activities. Constantly improving the internal control and management system of enterprises can provide a more powerful guarantee for the sustainable development of manufacturing enterprises. And the financial situation of household electrical appliances manufacturing enterprises is good and stable, which is a basis for judging the development of the national economy. However, there are still some problems in the internal control system of Chinas household electrical appliances manufacturing industry. The purpose of this paper is to analyze the development of ho