目前我们已经达到了全面建成小康社会的初级阶段，人们的消费能力不断提 升，生活习惯也在悄然的发生着变化，大家已经由过去的追求温饱转变为追求一 些营养，而这些原因都导致了我国乳品的销售量节节攀升人们的需求量也是逐年 增长。而“三聚氰胺”、“黄曲霉素”等等添加剂的出现使得人们对我国本土的 乳品健康安全问题产生了怀疑，大家转而纷纷投入进口乳品的怀抱，这对我国乳 品行业无疑带来了一定的打击。广大乳品企业愈发的意识到目前他们面临的危机， 他们迫切的需要减少其经营风险，严格把控其管理活动，而这都要求企业拥有一 套完整且高效的内部管理体系。 本文针对K乳业公司的内部控制方面展开研究，充分借鉴学术界、业界在内 部控制体系方面的学术成果和实践经验，并借助文献法、问卷调研等方法，评估K 乳业公司内部控制体系的有效性，系统性梳理K乳业公司内控体系存在的薄弱环 节，笔者根据内部控制的五要素设计调查问卷，设计了45个问题调动员工对其内 部控制的有效性进行评价，同时结合实地调查法有针对性的对员工进行走访调查， 以期可以准确的评价当前K乳业公司内部控制有效性。调查问卷回收后，对调查 结果进行统计同时结合实地走访获取的信息发现，K乳业公司目前在内部环境、控 制活动、内部监督、风险管理、信息沟通等业务上，存在部分薄弱环节。然后根 据K乳业公司的实际情况，因地制宜的对其内部控制质量的提升提出相关的解决 对策，以期其在后期管理中可以有所借鉴，促进K乳业公司的转型发展。 关键词：内部控制，控制五要素，风险控制，内部监督 II ResearchonOptimizationofKDairy'sInternalControl Abstract Withthesteadyimprovementofpeople'slivingstandards.People’sspending poweriscontinuouslyimproving,andtheirlivinghabitsarequietlychanging.People aregraduallypursuinghigherlivingstandards.Thesereasonshaveledtoourcountry. Thedairysalescompaniesissteadilyincreasing,andpeople'sdemandisalsoincreasing yearbyyear.Theemergenceofadditivessuchas"melamine"and"aflatoxin"hasmade peopledoubtthehealthandsafetyofdomesticdairyproductsinourcountry.Someone hasturnedtotheembraceofimporteddairyproducts,whichundoubtedlybroughtmeto thedairyindustry.Acertainblow.Themajorityofdairycompaniesareincreasingly awareofthecrisestheyarecurrentlyfacing.Theyurgentlyneedtoreducetheir businessrisksandstrictlycontroltheirmanagementactivities.Thisrequiresthe companiestohaveacompleteandefficientinternalmanagementsystem. ThisarticleconductsresearchontheinternalcontrolofKDairyCompany,and referstotherelatedresearchresultsofinternalcontrolinacademiaandindustry,using literaturereviewmethod,questionnairesurveymethodandcaseanalysismethodto analyzethecurrentsituationofKDairyCompany’sinternalcontrol.Thecurrent problemsintheinternalcontrolofdairycompanies.Theauthordesigneda questionnairebasedonthefiveelementsofinternalcontrol,anddesigned45questions tomobilizeemployeestoevaluatetheeffectivenessoftheirinternalcontrol.Atthesame time,combinedwiththefieldsurveymethod,targetedinterviewswithemployeesThe investigationisexpectedtoaccuratelyevaluatetheeffectivenessofthecurrentinternal controlofKDairyCompany.Afterthequestionnairewasreturned,Throughfield investigation,Kcompanyhasweaklinksininternalenvironment,controlactivities, internalsupervision,riskmanagementandinformationcommunicationbusiness.Then, accordingtotheactualsituationofKDairyCompany,relevantsolutionsareproposed toimprovethequalityofitsinternalcontrolaccordingtolocalconditions,inthehope thatitcanbeusedforreferenceinthelatermanagementandpromotethetransformation anddevelopmentofKDairyCompany. III Keywords:Internalcontrol,fiveelementsofcontrol,riskcontrol,internal supervision 目录 摘要....................................................................................................................................I Abstract............................................................................................................................II 第1章绪论.....................................................................................................................1 1.1研究背景及意义.......................................................................................1 1.1.1研究背景........................................................................................1 1.1.2研究意义........................................................................................2 1.2国内外研究综述.......................................................................................3 1.2.1国外研究综述................................................................................3 1.2.2国内研究综述................................................................................4 1.2.3国内外研究现状述评....................................................................6 1.3研究内容及方法.......................................................................................6 1.3.1研究内容........................................................................................6 1.3.2主要研究方法................................................................................7 1.4创新点.......................................................................................................7 1.5技术路线图...............................................................................................8 第2章内部控制相关理论概述.....................................................................................9 2.1内部控制的定义及要素...........................................................................9 2.1.1内部控制的定义............................................................................9 2.1.2内部控制的要素............................................................................9 2.2内部控制的目标及原则.........................................................................10 2.2.1内部控制的目标..........................................................................10 2.2.2内部控制的原则..........................................................................11 2.3内部控制有效性......................................................................................11 第3章K乳业公司内部控制现状...............................................................................13 3.1K乳业公司概况.....................................................................................13 3.2K乳业公司内部控制现状分析.............................................................13 3.2.1内部环境现状..............................................................................13 V 3.2.2风险评估现状..............................................................................15 3.2.3控制活动现状..............................................................................17 3.2.4信息沟通现状..............................................................................18 3.2.5内部监督现状..............................................................................18 3.3K乳业公司内部控制有效性调查.........................................................18 3.3.1调研问卷设置与实施..................................................................18 3.3.2调查结果与统计..........................................................................19 3.3.3调查结果分析..............................................................................25 第4章K乳业公司内部控制问题分析.....................................................................27 4.1内部环境问题.........................................................................................27 4.1.1董事会结构不合理......................................................................27 4.1.2管理体系不完善..........................................................................28 4.1.3人资政策落实不到位..................................................................29 4.1.4企业文化宣传不到位..................................................................29 4.2风险管理问题.........................................................................................30 4.2.1风险管理意识淡薄......................................................................30 4.2.2无法及时识别风险关键点..........................................................30 4.3控制活动问题.........................................................................................32 4.3.1债务规模控制不力.