I
摘 要
自从 AW 矿业投资公司成立开始，公司就通过各种各样的手段来使公司规模
迅速得到扩大，逐渐实现了对许多公司的收购和控股，在这个迅速发展的过程中，
AW 矿业投资公司对于公司内部的管理控制体系建设给予了一定的重视，随着公
司的不断发展建立起了一套比较初步的内部管控体系。但是随着时间的推移，公
司的各种经济环境以及公司自身的一些特点都在不断的发生着改变，公司现行的
内部管控体系已经不能适应公司高速发展的需要，在很大程度上阻碍了公司的未
来发展，出现了许多的问题。因此，如何通过一定的措施来对公司内部的现行管
控体系进行合理的优化，是 AW 矿业投资公司目前所要急需解决的问题。

在相关的公司内部管理控制理论的基础上，通过实地调查以及相关文献研究
的方法，本文主要对 AW 矿业投资公司内部管理控制体系的问题进行挖掘并制定
出相应的优化方案。是通过对目前 AW 矿业投资公司内部管理控制进行剖析并发
现问题，最终制定出一个符合当前环境的最佳的 AW 矿业投资公司内部管理控制
体系。围绕着这个研究主题，本文首先对内部管控的相关概念进行界定，在此基
础上，对 AW 矿业投资公司内部管理控制现状进行了描述和分析，指出其在内部
管理控制所存在的问题以及形成的原因，之后对 AW 矿业投资公司内部管理控制
体系从多个不容的角度提出了相关的优化思路，最后对内部管控体系优化过程中
的保障措施从不同方面进行了说明。本文的研究结果不仅能够对 AW 矿业投资公
司的现有内部管控体系进行一定的优化，更能够成为其他公司进行自身内部管控
体系建设与相关优化的重要参考。

关键词：AW 矿业投资公司，管控体系，管控优化

II
Abstract
AW Mining Investment Company has been developed rapidly since its
foundation, and it spares no efforts to develop its own distinctive development way
while building the management platform and integrating the existing resources. AW
Mining Investment Company has made a great effort to manage and regulate its
subsidiary corporations, and achieved great success. However, during the process, the
company also encountered many problems and difficulties. The major problem is the
choice and design of the management control system, and the problem of how to
divide the responsibility of the parent-subsidiary corporations. Therefore, choosing a
practical and effective management control system is a very important and crucial
thing for AW Company to do.
By adopting the method of qualitative research, document research, case analysis,
and the problem proposal - problem analysis - problem solution way, this thesis
describes how to optimize the AW Company’s management control system. This
thesis briefly introduces the company, and analyzes the Company's current situation of
management control and also its existing problems. In terms of the company's system,
strategic management, liability system and incentive mechanism. The thesis proposes
some methods of optimizing the management and control model in terms of
organization structure, decision-making mechanism, incentive mechanism and
monitor mechanism. Last but not least, the thesis comes up with some supporting
measures and insurance methods in the area of the cultural construction and so on.
The thesis not only has practical meaning for the improvement of the company's
internal management control system, but also provides experience for other
companies of multiple ownership structure.
Key words: AW Mining Investment Company, management control system, system optimization