hng烟草公司固定资产投资内部控制制度改进研究

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1、湖南大学硕士学位论文HNG烟草公司固定资产投资内部控制制度改进研究姓名：黄柏玲申请学位级别：硕士专业：会计硕士指导教师：王善平20120606AbstractFixedassetsinvestmentisexpandedreproductionofenterprisefixedassets，istheenterpriseproductionscaleenlargementandtheimprovementofproductiontechnology，whichhasanimportanteffec

2、tonthedevelopmentprospectoftheenterprise．Fixedassetsinvestmentinternalcontrolsystemisreferstothedecisionmakingofinvestmentinfixedassets，implementationprocessandtheoverallcontrolofcombinedaseriesofcontrolactivities．HNGtobaccocompanysetupfixedassetsinve

3、stmentinternalcontrolsystemmainlywiththefixedassetsinvestmentmanagementprogram，toacertainextent，realizethecontroloffixedassetsinvestmentfromtheinvestmentdecisiontoinvestmentcompletionacceptance．Basedontheconstructionofourcountry’Sinternalcontrolrequir

4、ementsandcharacteristicsofinvestmentinfixedassets，HNGtobaccoinfixedassetinvestmentinternalcontrolsystemstillhavesomedefects，whichbecometheproblemstopromoteHNGtobaccocompanyofinternalcontrolconstructionneededtoresolve．ThereforethispaperproposesperfectH

5、NGtobaccocompaniesoffixedassetsinvestmentinternalcontrolsystem，andtoenhancetheconstructionofinternalcontrolandriskpreventionabilityhasimportantrealisticmeaning．Basedonareviewofrelatedliteratures，thispaperfirstlyprobestheinvestmentdecision’Sinfluenceon

6、fixedassetsinvestmentinternalcontrolsystem，thinkingthatinvestdecision—makingbehaviorshouldbeincludeintothefixedassetsinvestmentinternalcontrolsystem．Itputforwardnewchallengestobusinessenterprisegovernanceandpersonnelincentive．AndthenprojectHNGtobaccoc

7、ompany’Squestionofthefixedassetsinternalcontrolsystemfrominvestmentdecisions，theimplementationoftheinvestmentresult．Inthestudy，primarilyinthebasictheoryofinternalcontrol，combinedwiththeprocessmanagementandincentivetheory,thispaperanalyzesHNGtobaccothe

8、problemofinfixedassetinvestmentinternalcontrol，andaccordingtotheexistingproblems，advancesthestrongconstructionsignificanceofcountermeasures．Keywords：FixedAssetsInvestment；InternalControl；BusinessProcessCombIiiMPAcc学位论文插图索引固定资产项目投资总流程图⋯⋯⋯⋯⋯⋯⋯⋯⋯