导　　师： 李青

学科专业： L0201

授予学位： 硕士

作　　者： ;

机构地区： 云南财经大学

摘　　要： 流程再造是美国20世纪90年代初期兴起的一股企业管理改革浪潮。它引导人们重新思考传统的职能分工合作体系，为企业适应现代变化莫测的市场竞争提供了新的管理思路。目前关于流程再造的研究角度，主要集中在管理、信息技术及实施策略三个方面，而内部控制在流程再造中的研究非常少，其完善的理论及程序体系和本身对分工、流程及技术的关注，决定了从流程再造视角研究内部控制有着很大的优越性。因此本文从流程再造视角对内部控制进行了研究。 第一章，本文介绍了流程再造和内部控制的研究现状，提出了本文的研究思路和研究目的。指出，本文的目的是基于流程再造视角对内部控制设计提出建议。第二章，对流程再造与内部控制进行了综述。对流程再造的基本概念，基本原理与思想、技术与方法以及内部控制的概念、有效内部控制的评价标准、基本要素进行了介绍。然后就内部控制与流程再造的关系加以梳理，即流程再造与内部控制在对成本效益、风险等方面都存在着共同的追求。第三章，对流程再造组织进行内部控制设计的可行性进行分析，分别对构建稳健有效的组织架构和畅通有序的流程管理、电子商务的运用、对风险评估的要求等方面进行了探讨。第四章，对基于流程再造视角下内部控制设计的目标从三个方面加以归纳，即提高员工的自主性、创造性目标、改善企业经营管理目标、保证电子商务的安全性目标进行探讨。并提出了在流程再造组织中内部控制设计的基本原则是岗位设置原则、交易授权原则、成本效益原则、建立畅通交流渠道原则。最后以长沙华天大酒店为例，对该酒店的采购流程做了详细分析，并对其重新进行了构建，证明基于业务流程再造企业的内部控制的设计问题现实意义重大，但 Process Reengineering is a tide of corporate governance reform raised in the United States in the early-1990s.It leads people to rethink the traditional system of function division and cooperation and provides a new management idea for enterprises to adapt to the fierce market competition. Presently, the research on the Process Reengineering fragment, However, Process Reengineering of internal control is very few. Its concerns on function division, processes and technology provide it a great advantage to probe into the Process Reengineering from the perspective of Internal Control.Therefore; this paper tries to do some new research on the Process Reengineering from the perspective of Internal Control. ChapterⅠ, It starts with the theory study on Process Reengineering and Internal Control. And then, this study by the ideas and research fragment. That the purpose of this paper is that Perspective on the Process Reengineering of internal controls designed to make recommendations. ChapterⅡ, to the process Reengineering and internal controls were reviewed. To the basic principles and thinking of Process Reengineering, Technology and methods, And the concept of internal controls and effective internal control evaluation criteria, the basic elements were introduced. Then on internal controls and processes to sort out the relationship between recycling, the recycling process and internal controls in the cost-effectiveness, risk and other areas there is a common pursuit. ChapterⅢ, the Process Reengineering organizations internal controls designed to analyze the feasibility of, respectively, to build stable and effective organizational structure and smooth and orderly process management, the use of e-commerce, risk assessment requirements, and other aspects were discussed, ChapterⅣ, based on the recycling process from the Perspective of the objectives of internal controls designed to be summed up in three aspects, namely, enhancing the autonomy of the staff, creative goals, improving enterprise management obje

关 键 词： 内部控制 流程再造 企业管理

领　　域： [经济管理] [经济管理]