下面是小编为大家整理的建筑施工企业岗位责任和授权审批制度评价和改进---以A公司为例,优秀专业论文（完整）,供大家参考。
题目
建筑施工企业岗位责任和授权审批 制度的评价和改进---以 以 A 公司为例
摘
要 随着我国经济的不断发展和城镇化的大力推进，建筑业迎来了发展的大好时机，在国民经济发展中起到了巨大推动作用，在前进的同时也出现了许多不和谐的杂音和令人痛惜的现象。由于建筑施工企业点多面广、战线长、工程项目多，财务管理方面授权审批就势在必行，因为管理不善导致的违法、违规行为层出不穷。内部控制评价就是建立在企业内部控制基础上的一种评价机制。实行内部控制评价，有利于企业发现并克服内部控制缺陷、改善内部控制的薄弱环节、有利于实现企业实现价值最大化和又好又快发展，也是当前建立和健全现代企业制度改革所努力的一个方向和明确目标。
论文以 A 公司的岗位责任和授权审批制度为研究对象。主要从以下几方面入手：
（1）通过对 A 公司的发展概况，经营情况、岗位责任和授权审批制度情况的阐述，进一步加深了对 A 公司岗位责任和授权审批制度的了解和认识，为下一阶段进行改进和优化提供了依据。
(2) 通过阐述基于模糊综合评价法的 A 公司岗位责任和授权审批制度评价这个中心议题，论文主要从模糊综合评价法基本原理及评价指标体系、A 公司岗位责任和授权审批制度的综合具体评价、A 公司的岗位责任和授权审批制度最终评价结论等三个方面进行了详细分析和论述。通过对 A 公司的案例分析和研究，得出 A
2 公司岗位责任和授权审批制度总体水平处于一个较好状态，但是仍然存在不少亟需改进和优化的薄弱环节。比如，授权审批时间过长，极个别项目内部控制管理处于失控的状态等问题。所有这些都是 A 公司下一阶段有待进一步完善和改进岗位责任和授权审批制度管理的地方。
论文主要采用了系统分析法和案例分析法两种研究方法。
论文的主要创新：目前为止对岗位责任和授权审批制度的研究文章很多，但是根据建筑施工企业的情况和的特点建立评价制度并进行改进研究的文章很少。企业内控方面对于资金的集中管理、价款的支付、工程施工管理、项目及合同管理、员工管理等方面研究文章很多，也很具体，但对岗位责任和授权审批制度的评价和改进文章较少，即使有，也是研究两个问题中的一个。本文试图从 A 公司的实际情况出发，有的放矢进行这方面的研究，弥补此项研究的欠缺。
总之通过研究，探寻了 A 公司岗位责任和授权审批制度的评价和改进理论和实践应用，希望能够对我国企业这方面的理论研究提供一定的参考价值。
关键词：建筑施工企业，岗位责任，授权审批制度，评价模型构建，优化举措
ABSTRACT With the development of China"s economy and urbanization and vigorously promote the construction industry, ushered in a golden opportunity of development, in the development of the national economy played a huge role in advance, also appeared many not harmonious murmur and deplorable phenomenon. Due to construction enterprises much, long front, the multi project, financial management authorized approval is required, because of the law, illegal things lead to poor management emerge in an endless stream. Is to establish an evaluation mechanism based on control in the enterprise internal control evaluation. The implementation of internal control evaluation, help enterprise find and overcome the defects of internal control, improve internal control weakness, conducive to the realization of enterprise to achieve maximum value and good and fast development, but also the current build and perfect the direction of a modern enterprise system reform efforts and clear objectives. Taking A company as the research object. Mainly from the following several aspects: (1) the development situation of A company, the business situation, post responsibility and authorization and approval system situation elaboration, further deepen the understanding of A post responsibility and authorization and approval system understanding. Analyzed on the basis of A company post responsibility and authorization and approval system, provides the basis for the improvement and Optimization for the next phase of. (2) through the elaboration of the fuzzy comprehensive evaluation method of A company post responsibility and authorization and approval system evaluation based on the central issue, the paper mainly from the basic principle of fuzzy comprehensive evaluation and the evaluation index system of post responsibility, A approval and authorization system of comprehensive evaluation, A company"s specific job responsibility and authorization and approval system the final evaluation conclusion three aspects of the detailed analysis and discussion. Through the case analysis and research of A company, A company that the overall level of job responsibility and authorization and approval system in a better state, but there are still many weak links in urgent need of improvement and optimization. For example, the authorized approval
4 time is too long, the extremely individual project internal control management in the problem of out of control condition etc.. All of these are A the next stage needs to be further perfected and improved post responsibility and authorization management of the local examination and approval system. This paper mainly adopts two research methods of system analysis and case analysis. The main innovation of the thesis: research articles now approval of post responsibility and authorization system a lot, but according to the features of construction enterprises and the establishment of evaluation system and improving research few articles. Enterprise internal control for the centralized funds management, payment management, project construction, project and contract management, staff management and other aspects of many articles, also very specific, but the article less evaluation and improvement, approval of the post responsibility and authorization system even if there is also a two study of the question. This paper attempts to proceed from the actual situation of A company, targeted to carry out research in this area, to make up for the lack of study. In short, through research, to explore the evaluation of A company post responsibility and authorization and approval system and improvement of theory and practice, hoping to provide some reference value to China"s theoretical research enterprises in this area..
Keywords：Post construction enterprise, responsibility, authorized examining and approving system, set up the evaluation model, optimization measures
目
录
学位论文原创性声明 ......................................................................... 错误! 未定义书签。
学位论文版权使用授权书 ................................................................. 错误! 未定义书签。
摘要 .................................................................................................................................... 1 ABSTRACT ....................................................................................................................... 3 第 1 章 引言 ...................................................................................................................... 4 1.1 研究背景和意义 .................................................................................................. 4 1.1.1 研究背景 .................................................................................................... 4 1.1.2 研究意义 .................................................................................................... 4 1.2 国内外研究现状 ................................................................................................... 5 1.2.1 国外研究现状 ............................................................................................. 4 1.2.2 国内研究现状 ............................................................................................. 4 1.2.3 研究述评 ..................................................................................................... 4 1.3 研究内容与方法 .................................................................................................. 8 1.3.1 研究内容 ..................................................................................................... 4 1.3.2 研究方法 ..................................................................................................... 4 1.4 论文的基本框架 .................................................................... 错误! 未定义书签。
第 2 章 相关理论研究 ..................................................................................................... 11 2.1 委托代理理论 ...................................................................................................... 11 2.2 内部控制理论 ..................................................................................................... 12 2.2.1 内部牵制理论阶段 ................................................................................... 14 2.2.2 内部控制理论阶段 ................................................................................... 15 2.2.3 内部控制结构理论阶段 ........................................................................... 16 2.2.4 内部控制整体框架理论阶段 ................................................................... 16 2.3 相关概念界定 ..................................................................................................... 12 2.3.1 岗位责任 ................................................................................................... 14 2.3.2 授权审批 ................................................................................................... 15 2.3.3 内部控制体系 ........................................................................................... 16
2 2.4 做好岗位责任和授权审批制度评价和改进工作的意义 ................................. 12 2.4.1 有利于企业发现并改进内部控制体系 ................................................... 14 2.4.2 有利于企业加强内部管理堵塞漏洞 ....................................................... 15 2.4.3 有利于企业降本增效促进财务管理 ....................................................... 16 2.4.4 有利于建立现代企业制度 ....................................................................... 16 2.5 本章小结 ............................................................................................................. 18 第 3 章 A 公司岗位责任和授权审批制度现状介绍及评价 ......................................... 18 3.1 建筑市场和 A 公司的情况介绍 ........................................................................ 18 3.2 A 公司岗位责任和授权审批制度现状 ............................................................. 20 3.2.1 岗位职责和管理 ....................................................................................... 14 3.2.2 制度和流程 ...................................................................
