蒙牛企业内部控制缺陷案例研究.docxVIP

PAGE PAGE 12 PAGE PAGE 15 摘要 随着我国经济的快速发展，市场经济也在逐渐的成熟起来，这在很大程度上推动了我国企业的发展，而企业间的竞争也越来越激烈，如何在激烈的市场竞争中占据有利的地位，就成为了各行各业所关注的重点。企业为了提高核心竞争力，就需要完善内部控制，但是由于我国企业本身起步相对较晚，内部控制存在很多不足之处，这也是很多公司所面临的主要问题。 本次研究以蒙牛集团为例，针对其内部控制缺陷进行深入的分析研究，首先阐述了与其相关的概念；其次从该控制环境、活动、监督、风险评估、信息与沟通这五个方面对蒙牛集团内部控制现状进行了分析；然后根据现状提出问题，最后针对问题给予相应的解决对策，以期望可以为蒙牛集团在内部控制管理方面提供借鉴。 关键词：内部控制；风险评估；控制监督 Abstract With the rapid development of Chinas economy, the market economy is also gradually maturing, which to a large extent has promoted the rapid progress of Chinese enterprises, and the competition among enterprises is becoming more and more fierce. How to occupy a favorable position in the fierce market competition, has become the focus of attention of all walks of life. In order to improve the core competitiveness of enterprises, it is necessary to improve internal control. However, because of the relatively late start of enterprises in China, there are many deficiencies in internal control, which is also the main problem faced by many companies. this study makes a deep analysis of its internal control deficiencies. Firstly, it expounds the concept of internal control, Secondly, the status quo of internalcontrol of mengniu group is analyzed from the aspect of internal control environment, activities, supervision, risk assessment, information and communication. Then put forward the problem according to the present situation, finally give the corresponding solution to the problem, in the hope that it can provide reference for Mengniu Group in the aspect of internal control management. Key words:Internal control; Mengniu group; defect 目录 一、绪论 1 二、相关概念 1 （一）内部控制概念 1 （二）内部控制要素 1 1.内部环境因素 1 2.控制活动因素 2 3.风险评估因素 2 4.内部监督因素 2 5.信息与沟通因素 2 （三）内部控制的目的 2 三、蒙牛集团内部控制现状 2 （一）蒙牛集团公司简介 3 （二）内部控制环境现状 3 1.组织结构分析 3 2.权责分配制度分析 3 3.内部审计分析 4 4.人力资源分析 4 5.企业文化分析 4 （三）内部控制实施情况 4 1.内部控制制度 4 2.内部控制内容 4 3.内部风险评估 5 （四）信息与沟通 5 四、蒙牛集团内部控制缺陷 5 （一）内部控制财务制度不健全 5 1.管理观念落后，一味追求利益 5 2.财务