I 摘要 B 公司是一家民营上市企业，主营业务是自动化控制及微电子产品，附属业务还有 融资租赁、环保、咨询服务等。B 公司前期在石油行业的自动控制领域居于国内领先地 位，然而随着国际油价的下跌，中石油、中石化、中海油钻井需求的减少，B 公司主营 业务出现了雪崩式下滑。为了扭转这种局面， B 公司提出“流程标准化，提效降成本” 的举措，然而，从近两年的运行情况来看，这些举措并未发挥有效作用，成本虽然降低， 但销售额却大幅下降。 为了探寻 B 公司在内部控制信息化流程管理中出现的漏洞及问题，本文通过实地调 研，对 B 公司的内部控制信息化流程管理进行现状分析，总结出流程效率低下、监管不 统一、考核未具体量化等问题。并对造成这些问题的原因进行进一步分析，得出 B 公司 在内部控制信息化流程管理方面存在“审批权利过度集中”、“两套系统不兼容”、“流程 环节繁琐”以及“标准模糊不规范”这四个原因，它们共同影响着 B 公司的成本率进而 整体运营效率。在此之后，本文提出了相应的解决方案及优化措施，并给出促进 B 公司 相关举措顺利实施所需的保障措施。 本文得出的结论是，针对 B 公司内部控制信息化流程管理中的漏洞及问题，要采取 “建立扁平化的流程审批管理体系”、“整合公司内控信息化管理系统”、“简化公司内部 控制信息化流程环节”和“建立公司流程管理标准”的优化措施，通过在权力分配、信 息管理、流程管理和标准管理这些方面全面提升 B 公司的管理效率，同时也给其他民营 企业提供一定的借鉴意义和实践指导。在文章的最后，还对相应的保障措施进行详细的 阐述。 关 键 词，内部控制、信息化、流程管理 研究类型，应用研究西北大学硕士学位论文 II ABSTRACT Company B is a privately listed company with a focus on automation control and microelectronics products, as well as financial leasing, environmental protection and consulting services. In the early stage of the company's automatic control in the petroleum industry, Company B took the lead in the domestic market. However, with the decline in international oil prices, the demand for drilling of PetroChina, Sinopec and CNOOC decreased, and the main business of Company B experienced an avalanche. In order to reverse this situation, Company B proposed the “process standardization, efficiency reduction and cost reduction” measures. However, from the operation situation in the past two years, these measures did not play an effective role. Although the cost was reduced, the sales volume was greatly reduced. decline. In order to explore the loopholes and problems that B company has in the internal control information process management, this paper analyzes the current situation of B company's internal control information process management through field research, and concludes that the process is inefficient, the supervision is not uniform, and the assessment is not specific. Quantify and other issues. Further analysis of the causes of these problems reveals that Company B has “excessive concentration of approval rights”, “two systems are incompatible”, “process is cumbersome” and “standard fuzzy is not standardized” in the internal control information process management. These four reasons, together affect the cost rate of company B and the overall operational efficiency. After that, this paper puts forward corresponding solutions and optimization measures, and gives the necessary safeguard measures to promote the smooth implementation of relevant measures of Company B. The conclusion reached in this paper is: to establish a flat process approval management system, “integrate the company internal control information management system” and “simplify the internal control of the company” for the loopholes and problems in the internal control informationization process management of Company B. The optimization process of the information process process and the establishment of the company process management standard enhances the management efficiency of Company B in terms of power distribution, information management, process management and standard management, and also provides some reference for other private enterprises. Meaning and practical guidance. At the end of the article, the corresponding safeguards are also elaborated.III Key Words，Internal control, Informatization, Process management Research type，Applied research 西北大学硕士学位论文西北大学硕士学位论文 IV 目 录 摘要...................................................................................................................................I ABSTRACT.......................................................................................................................II 目 录................................................................................................................................IV 第一章 绪论.......................................................................................................................4 1.1 选题背景...................................................................................................................1 1.2 研究思路及方法.......................................................................................................2 1.3 研究内容及框架.......................................................................................................3 1.3.1 研究内容............................................................................................................3 1.3.2 研究框架............................................................................................................4 1.4 主要贡献...................................................................................................................4 第二章 相关理论及文献综述...........................................................................................6 2.1 相关理论..................................................................................................................6 2.1.1 企业内部控制理论............................................................................................6 2.1.2 企业信息化管理理论........................................................................................8 2.1.3 流程管理理论....................................................................................................8 2.2 文献综述...................................................................................................................9 第三章 B 公司内部控制信息化流程管理现状及问题分析.........................................12 3.1 B 公司内部控制信息化流程管理现状.................................................................12 3.1.1 B 公司简介......................................................................................................12 3.1.2 B 公司内部控制信息化流程管理现状..........................................................12 3.2 B 公司内部控制信息化流程管理问题.................................................................15 3.2.1 流程效率低下..................................................................................................15 3.2.2 流程监管不统一..............................................................................................16 3.2.3 流程考核未具体量化.....................................................................................16 3.3 B 公司内部控制信息化流程管理问题原因分析.................................................17 3.3.1 流程审批权力过度集中..................................................................................17 3.3.2 OA 和 ERP 两套信息化流程不兼容............................................................. 18V 3.3.3 管理流程环节过度繁琐..................................................................................20 3.3.4 流程操作标准模糊不规范..............................................................................22 第四章 B 公司内部控制信息化流程管理优化方案......................................................25 4.1 优化依据.................................................................................................................25 4.2 优化原则.................................................................................................................25 4.3 优化方案.................................................................................................................26 4.3.1 扁平化的流程审批管理体系..........................................................................26 4.3.2 整合 OA 和 ERP 内控信息化系统................................................................ 28 4.3.3 简化公司内部控制信息化流程环节..............................................................30 4.3.4 建立公司各业务流程管理标准......................................................................32 第五章 B 公司内部控制信息化流程管理优化方案实施保障......................................34 5.1 人力保障.................................................................................................................34 5.2 物力保障.................................................................................................................36 5.3 企业文化保障.........................................................................................................37 第六章 结论与展望.........................................................................................................39 6.1 主要结论.................................................................................................................39 6.2 研究展望.................................................................................................................41