本科论文摘 要 水泥作为建设领域的基础材料，目前国内外施工作业暂无其他材料可以替代其地位。21 世纪以来，我国水泥行业在技术、装备上都取得了突破性进展，各大型水泥制造企业也伴随着行业的飞跃发展实现了自身经济规模上的跨越式提升。企业发展的同时，有效的企业管理制度能够为自身的发展、创收提供有力保障。但近年来很多企业却在盲目创造利润之际，忽略了内部控制的重要性，时常暴露出的财务舞弊案、财务造假案使人瞠目结舌。在发生严重后果后，企业才会意识到内部控制对企业发展的重要性。此文以江西万年青公司（以下简称万年青公司)为样板，基本概念入手结合公司内部控制现状和具体案例进行分析，深度分析其内部控制存在的缺陷，即治理结构不完善，缺乏内部监督机制，会计基础环节工作薄弱等影响公司发展的问题。同时针对以上问题，结合万年青公司近年来经营状况深入探索其存在的原因。最后结合内部控制相关理论与万年青公司未来发展方向，提出应对解决方案，完善内部控制。通过本文主旨在为万年青公司以及同行业企业内部控制管理做出一定警示，提高企业管理意识，为企业高效、安全发展提供帮助。关键词：水泥行业；内部控制；内部监督；管理意识本科论文AbstractCement is the basic material in the field of construction. Is there any material available to replace it Since the 21st century, China's cement industry has made a breakthrough in technology and equipment. Due to the rapid development of the industry, the economic situation of the major cement manufacturing industry has been greatly improved. At the same time of the development of enterprises, an effective enterprise management system can provide a certain guarantee for the development of enterprises. However, in recent years, many enterprises have been blindly creating profits, ignoring the importance of internal control, and often exposed cases of financial fraud and financial fraud. After serious difficulties, enterprises will realize that internal control is very important for the development of enterprisesTaking Jiangxi Wanqing Cement Co., Ltd. (hereinaf...
