Dissertation > Excellent graduate degree dissertation topics show

Research on Internal Control of Chinese Private Enterprises

Author: LiGang
Tutor: PanXueMo；ChenYong
School: Southwestern University of Finance and Economics
Course: MPAcc
Keywords: Private Enterprise Internal Control System Construction
CLC: F276.5
Type: Master's thesis
Year: 2008
Downloads: 1250
Quote: 1
Read: Download Dissertation

Abstract


The phenomenon of“short life”in Chinese private enterprises is an unarguable fact, and the main reason is not quite the lack of product competitiveness or marketplace, but the lack of scientific management. A sound and effective internal control system is an important part of the self-regulation and self-restriction in enterprise management. It can hold the enterprise in the orbit of achieving its strategic goals and be a necessary element of success. With the rapid development in recent years, private enterprises are playing more and more important roles and making an increasing influence on economic activities. So it is very necessary and urgent to establish a sound internal control system in private enterprises.The most significant reports in internal control theory and practice is the series of internal control reports issued by the COSO commission. In the latest report“Enterprise Risk Management-Integrated Framework”, internal control is referred to as the key content of the enterprise risk management system. In China, instructions and guide documents issued by CSRC、MOF and CICPA are all based on the COSO reports, which definition and elements of internal control are almost the same. Hence, it is the certain choice to construct a private enterprise internal control system with reference to the COSO reports.The SDG company is a private industrial enterprise purchased from state-owned enterprises by private person and it’s all shares belong to the founder. Although, with the development of years, SDG has stepped into the top 10 of the industry in China. However it’s disquieting that its internal management and control are unsuitable for its development. It’s representative to take SDG which faces both opportunities and challenges as an example because SDG is in face of great risks from macroeconomic control, environmental policy and so on.This paper is divided into five parts, including: The first part: the background of the paper, the aim, the essential thought and research methods are expounded.The second part: the essential conceptions of internal control, development and evolvement, researchful results and application in China are reviewed, and then the conception of Chinese private enterprise and its developing process are explained. common problems in internal control in private enterprises and the necessity of constructing internal control in private enterprises are analyzed. The third part: Current problems in internal control of SDG are exampled and analyzed after SDG’s developing process introduced.The forth part: The main ideal of building internal control system in SDG is proposed in this part, and the fundamental method is pointed out according to the actual situation of SDG by subdividing every element of internal control in COSO.The fifth part: By reviewing the experience in the process of constructing internal control in the case company, fundamental thought of private enterprises internal control and keys which need pay attention to are proposed.The main points of this paper:This paper points out that the construction of internal control environment should be paid great attention to, including shares structure, organization structure, human resource policy, and enterprise culture and so on. It is thought that control environment is more important than control methods.The main contribution of this paper :The main contribution of this paper lies in that application the whole internal control frame of COSO in SDG is not only confined to account control of financial department and arguments of the control methods, but also holds the key points of constructing internal control in terms of macroscopical management. This paper also combines the management of the enterprise group theory, at the height of enterprise groups to discuss the construction of internal control. This paper is expected to have effects on strengthening and perfecting the internal management of SDG, and help private enterprises to establish internal control system.Further research directions of this paper:Internal control is very comprehensive, and it is related to Management, Audit, Accounting, etc. COSO reports adopted in this paper are based on audit technology guide and it is also a current mainstream theory in internal control. Because of the lack of theoretical knowledge and practical experience and the insufficiency of internal control theories in financial report guide and company manage guided, researches should be further developed to find out how to integrate different kinds of internal control theories in order to establish universal internal control system suitable for various private enterprises.

Related Dissertations

  1. On Practical Exploration of Construction of Students’ Self-management System,G637
  2. Study on the Internal Control Issues of Highway Construction Investments,F540.34
  3. Private Enterprise of Jilin City’s Labor-capital Relationship Problems and Solutions,F249.26
  4. The Research of Pledge Supervision Risk Control in Inventory Financing,F259.27
  5. Chinese and Uighur Group Financial Control,F406.72
  6. An Empirical Study of the family of listed companies in China governance structure of the internal control,F276.5
  7. Research on the Risk Control of Local Government Debt and Its Application,F812.5
  8. Corporate governance structure of listed commercial banks in China to study of the effectiveness of internal control,F830.42
  9. A Study on Risk-oriented Internal Audit Control Evaluation System of Commercial Banks in China,F239.45
  10. A Research about Internal Control Mechanism on Coping with Public Crisis of Huai’an Maritime Safety Administration,D630
  11. The Perfection of Administrative Monopoly Regulation,D922.294
  12. Our Country’s Jobbery Crime Initial Investigation System in the Human Rights Protection,D925.2
  13. The Impact of Internal Control Over Financial Reporting Quality on Company Performance,F272;F224
  14. Positive Disclosure of Internal Control Information Influence on the Value Correlation of Earnings,F224
  15. Research on Internal Control of X State-owned Grain Enterprise,F324.9
  16. Study on the Enterprise Internal Control Based on the Perspective of Anti-dumping Response,F752.02
  17. On China 's environmental liability insurance system,D922.68;F842.6
  18. Z railway construction enterprise training system research,F532
  19. Study on the Mode and the Legal System of Banking Supervision,D922.281
  20. Study on Logistics Enterprise’s Internal Control,F253.7
  21. MJ Company’s Production and Inventory Cycle Internal Control Study,F273

CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > The private sector
© 2012 www.DissertationTopic.Net  Mobile