WBH集团内部控制优化研究

发布时间：2018-05-22 20:02

本文选题：内部控制 + 内部环境　；参考：《中国海洋大学》2014年硕士论文

【摘要】：汽车产业在我国国民经济发展中已经占据了重要的地位,而自2000年以来,乘用车的生产和销售一直呈现几何式增长,汽车4S店也如雨后春笋般在全国各地涌现,截止2013年底,国内汽车经销商已经达到了76000家,汽车4S店21000家,但随着竞争的不断激烈,汽车生产企业产能逐年扩张,部分城市开始限购,导致汽车经销行业的利润率也逐年下滑。在外部激烈的竞争环境下,加强企业内部控制越来越显示出其必不可少的作用。所以,做好内部控制管理是汽车营销企业持续发展的有效途径,加强企业内部控制对提高经营管理水平、风险防范能力、确保战略目标得以实现具有重大意义。本文的基本思路为：首先分析WBH集团的经营特点和管理现状,以COSO《企业风险管理—整合框架》和我国五大部委颁布的《企业内部控制基本规范》中的对中小企业内部控制的相关要求为导向,从企业的内外部环境、企业战略、风险评估体系、财务报告、监督体系、控制措施、信息化的现状分析入手,来发现内部控制中存在的主要问题。并根据上述问题设计新方案,进行设计总结和提出实施的意义。本文采用文献分析和实证分析相结合的方法,以4S店企业集团日常管理中的实例,并结合国内外内部控制方面的理论文献,对WBH集团内部控制体系进行研究和设计。采用对比分析的方法来说明新的内控体系在企业管理中的优势。本文的主要内容：第一章“绪论”介绍了选题背景、意义、研究内容与研究方法、创新与不足。第二章“文献综述与相关理论基础”介绍了国内和国外内部控制相关文献和文献评价、我国内部控制相关法律法规。第三章“对WBH集团内部控制现状进行分析”介绍了WBH集团简介、内部环境、集团内部控制现状,对集团现行内部控制中存在的问题进行分析。第四章“WBH集团内部控制设计”针对WBH集团内部控制中存在的问题,通过重新设计公司的组织架构,完善和统一公司的管理制度,设计新的业务流程,将新的业务流程设计固化到集团统一的ERP信息系统中,尤其是分离了采购和销售的环节而成立了分销部和零售部,分销部能够保证集团以最低的价格采购车辆,并采用集团统一的库存管理制度,提出各店集中并强制按照一定期限处理超期库存的规定,独立的零售部可以保证企业在销售环节加强对客户的服务与管理,保证企业的利润点。在销售管理方面,提出对未收到的返利进行预估计入成本核算,并在新车销售时将新车利润和随车销售的附件产品和服务整体利润进行考核,并在系统中对销售利润进行分级别管理。在资金管理方面,由集团统一对资金进行监督管理,成立融资中心,进行集团统一融资,提高企业的融资能力。编制集团统一口径的内部报表,对报表内容进行多维度的设计,满足不同管理层人员的需要。本文针对企业的内部审计、税收风险等环节也进行重点设计,设计新的业务流程和制度,加强内部审计工作等措施来解决上述内部控制中在的问题,规避集团原有的风险,提高盈利水平,保证集团资产安全完整。本文结尾,对内部控制体系建设进一步的研究提出了一些看法,对本文设计的WBH集团内部控制系统的效果进行了评价,对论文研究的现实意义做了剖析。
[Abstract]:The automobile industry has occupied an important position in the national economic development of our country. Since 2000, the production and sales of passenger cars have been showing geometric growth, and the automobile 4S stores have sprung up all over the country. By the end of 2013, the domestic auto dealers have reached 76000 and 21000 car 4S stores, but with the competition In the fierce competition environment, strengthening the internal control of the enterprise is becoming more and more important. Therefore, the internal control management is the continuous development of the automobile marketing enterprise. It is of great significance to strengthen the internal control of the enterprise to improve the management level, the risk prevention ability and ensure the realization of the strategic goal. The basic idea of this paper is to analyze the management characteristics and management status of WBH group first, with the COSO< enterprise risk management integration framework and the internal enterprise within the five major ministries and commissions in China. To control the relevant requirements of the internal control of small and medium-sized enterprises in the basic norms, the main problems in the internal control are found from the internal and external environment of the enterprise, the enterprise strategy, the risk assessment system, the financial report, the supervision system, the control measures and the information technology, and the new scheme is designed according to the above problems. In this paper, the author uses the method of combining literature analysis and empirical analysis to study and design the internal control system of the WBH group with the examples in the daily management of 4S store group and the theoretical literature of internal and external internal control. The new internal control system is illustrated by the method of comparison and analysis. The main content of the enterprise management. The main content of this article: the first chapter "Introduction" introduces the background, significance, research content and research methods, innovation and deficiency. The second chapter "literature review and the related theory foundation" introduces domestic and foreign internal control related literature and literature evaluation, China's internal control related laws and regulations. Third Chapter "the analysis of the current situation of WBH group internal control" introduced the introduction of WBH group, the internal environment, the internal control status of the group, and analyzed the existing problems in the current internal control of the group. The fourth chapter "WBH group internal control design" aimed at the problems existing in the internal control of WBH group, and redesigned the organization structure of the company. To improve the management system and the Unifi Inc management system, design new business processes, solidify the new business process design into the group's unified ERP information system, especially the separation of the procurement and sales links and the establishment of the Distribution Department and retail department. The Distribution Department can guarantee the group to purchase vehicles at the lowest price and adopt the unified stock of the group. The management system puts forward the regulations of each store to concentrate and enforce the overdue stock in accordance with a certain period of time. The independent retail department can guarantee the enterprise to strengthen the service and management of the customer in the sales link and guarantee the profit point of the enterprise. In the sales management, it puts forward an estimate into the cost accounting for the non received rebate and in the sale of a new car. Check the profit of new car and the overall profit of the accessories and services of the car, and carry on the division management to the sales profit in the system. In the aspect of fund management, the group is unified to supervise and manage the funds, set up the financing center, carry out the unified financing of the group, raise the financing ability of the enterprise. In order to meet the needs of different management personnel, this paper designs the content of the report to meet the needs of different management personnel. This paper focuses on the design of the internal audit, tax risk and other links in the enterprise, designs the new business process and system, strengthens the internal audit work and so on to solve the problems in the internal control and evade the original wind of the group. At the end of this paper, we put forward some views on the further research on the construction of the internal control system, appraise the effect of the internal control system of the WBH group, and analyze the practical significance of the research.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.471

【相似文献】