长春大成生化科技集团有限公司内部控制问题研究

发布时间：2018-01-13 05:11

本文关键词：长春大成生化科技集团有限公司内部控制问题研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：玉米是我国重要的粮食作物,不但能用来食用,还能生产多种衍生产品。如淀粉、赖氨酸、味精、饲料等。进入21世纪以来,随着科技的发展,玉米行业的产能也在突飞猛进地增长,目前已经出现了供大于求的局面。长春大成生化科技集团有限公司(以下简称大成集团)成立于1994年,该集团的主要产品是氨基酸、玉米淀粉等,这些产品一经生产,迅速进入国内外市场。然而,随着国际市场竞争压力的增加,大成集团自身又出现了诸多失误,现在大成集团身陷困境甚至濒临破产。2015年下半年,吉林省政府对大成集团进行扶持,认购了大成集团的股票,定向给予大成集团资金支持。这次认购,给予了大成集团新的机会。大成集团应顺应市场,结合自身优势,走出困境,重新崛起。本文结合大成集团近年公司运营的实际情况和今后的发展方向,合理运用内部控制相关理论知识,通过对该企业整体的分析,进而制定出符合大成集团本身特点的内部控制制度。首先,阐述了内部控制理论体系及其研究意义并结合国内外研究现状引出了本文的主要研究内容,文中对于研究方法和创新之处也作了简要介绍,采用文献分析法对国内外文献进行系统研究,理清脉络,对内部控制理论体系进行全面阐述。另外还采用访谈法,与大成集团大部分中层管理人员和80多位员工进行详谈,初步掌握了大成集团的现状。其次,介绍了内部控制的相关理论和发展历程并对内部控制五要素进行了详细说明。再次,详细介绍了本文研究对象大成集团的内部控制现状,并指出了集团内部控制所存在的一些主要问题及其成因。最后,述了大成集团的内部控制存在的问题并提出了完善和改进的对策以及为这些对策能够顺利实施所提出的保障措施。通过本文的研究可以为大成集团管理层提供一定的参考,并对内部控制理论的应用进行实践。
[Abstract]:Corn is an important food crop in China, not only can be used for food, but also can produce a variety of derivative products, such as starch, lysine, monosodium glutamate, feed, etc. Since 21th century, with the development of science and technology. The capacity of the corn industry is also growing by leaps and bounds, and there has been a situation of oversupply. Changchun Dacheng Biochemistry Technology Group Co., Ltd (hereinafter referred to as Dacheng Group) was established in 1994. The main products of the group are amino acids, corn starch and so on. Once these products are produced, they quickly enter the domestic and foreign markets. However, with the increase of competition pressure in the international market, Dacheng Group itself has made a lot of mistakes. Now Dacheng Group is in trouble or on the verge of bankruptcy. In the second half of 2015, Jilin Provincial Government gave support to Dacheng Group, subscribed for Dacheng Group shares, and gave Dacheng Group financial support. Dacheng Group should conform to the market, combine its own advantages, get out of the predicament and rise again. This paper combines the actual operation of Dacheng Group in recent years and the future development direction. Reasonable use of internal control related theoretical knowledge, through the analysis of the enterprise as a whole, and then to formulate the characteristics of the Dacheng Group internal control system. First. This paper expounds the theoretical system of internal control and its research significance, and combined with the domestic and foreign research status quo leads to the main research content of this paper, the research methods and innovations are also briefly introduced in this paper. The literature analysis method is used to study the domestic and foreign literature systematically, to clarify the context, to elaborate the theoretical system of internal control comprehensively. In addition, the method of interview is also used. Dacheng Group with most of the middle management and more than 80 employees to discuss the preliminary grasp of the status of Dacheng Group. Secondly. This paper introduces the theory and development of internal control and describes the five elements of internal control in detail. Thirdly, this paper introduces the current situation of internal control of Dacheng Group in detail. And pointed out some of the main problems in the group internal control and their causes. Finally. This paper describes the problems existing in the internal control of Dacheng Group, and puts forward the countermeasures for perfection and improvement, as well as the safeguard measures for the smooth implementation of these countermeasures. Through the study of this paper, we can provide a new method for the management of Dacheng Group. Fixed reference. And carries on the practice to the internal control theory application.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F326.5

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