Business management is an important product in the economic society. It can coordinate all aspects of economic activities and bring purification of the economic environment, thereby better promoting economic development. The following is the 5,000-word content of the Business Administration Graduation Thesis that I have collected for you. I hope it will be helpful to everyone. You are welcome to read and refer to it! 5,000-word Business Administration Graduation Thesis Part 1

A brief discussion of my country's primary and secondary schools The current situation and system improvement of enterprise internal control

With the development of the economy, internal control has increasingly become the top priority of enterprise management. Sound internal control can promote the healthy and sustainable development of enterprises.

1. Current problems and causes of internal control in small and medium-sized enterprises in my country

1. Management lacks awareness of internal control. Lack of good internal environment.

The internal environment is the basis of internal control, which determines whether and how other requirements can be fulfilled. A considerable part of my country's small and medium-sized enterprises originated from early self-employed individuals. The investors of the enterprise are often the operators. There is no board of directors and board of supervisors, or the directors, supervisors and senior executives are in name only. Corporate shareholders, managers and employees lack risk awareness and have a serious problem of not following rules or following rules when things happen. Furthermore, a considerable number of small and medium-sized enterprises in our country adopt a family-style management style. Managers often believe that it is enough to evaluate the operating results of the enterprise based on personal direct control and direct observation. There is no need to rely on modern management technology to supervise the entire operation. Process, subconsciously emphasizes production but neglects management, and emphasizes development but neglects internal control. Some heads of small and medium-sized enterprises may even think that the internal control system that follows processes and prescribed procedures constrains their own hands and feet, and the internal environment is completely lacking.

2. The internal control system is lacking or incomplete. The asset safety factor is low and the risk is high.

In recent years, internal control has actually risen to the level of corporate strategic management. Someone once joked that internal control is not omnipotent, but without internal control nothing is possible. Such an important internal control system is not satisfactory within my country's small and medium-sized enterprises: some small and medium-sized enterprises lack sufficient understanding of the role of internal control as an overall framework, and use internal financial systems to replace corporate internal control systems. Some corporate managers and financial personnel even Equate internal control systems with financial systems. As a result, the internal control construction of the enterprise is incomplete.

3. There is a lack of effective supervision mechanism and the internal control function is weakened.

Internal supervision is an important guarantee for internal control. Supervision includes internal supervision and external supervision. Internal supervision is generally achieved through auditing and supervision, but the effectiveness of internal auditing and supervision in small and medium-sized enterprises is not flattering. Due to cost considerations, small and medium-sized enterprises generally have fewer personnel. Some have no audit department at all and cannot supervise. Although some have internal audit departments, they are subordinate to the financial department and lack sufficient independence. In fact, they are in name only and cannot be discussed at all. supervision and cannot fully perform its functions. External supervision includes social supervision (mainly external audit supervision by certified public accountants), public opinion supervision and judicial supervision. However, due to information asymmetry and opacity, external supervision of small and medium-sized enterprises often requires high supervision costs, resulting in the loss of effective implementation of internal control. external pressure.

4. There is a lack of professional management talents and internal supervision is out of control.

Internal control focuses on the process. Its successful implementation comes from the joint efforts of the company's governance, management and all employees. It is a systematic project in which all employees participate. At the management and employee levels, because small and medium-sized enterprises, especially small and medium-sized private enterprises, rely more on their own people based on blood and kinship in the allocation and selection of senior executives and even general employees, it limits the entry of excellent management talents into the enterprise. , making it difficult for enterprises to introduce reasonable and effective internal control concepts and systems from the outside. Even in enterprises that have established an internal control system, the effectiveness of internal supervision will be greatly reduced due to the inherent constraints of blood and kinship among internal employees. As a result, the entire supervision system in our country currently cannot have a certain degree of binding force on small and medium-sized enterprises. , and at the same time, it also provides the accounting personnel and leaders of some public institutions with room for arbitrary power, and the "small treasury" has been repeatedly banned. The lack of a supervision system will also cause employees in small and medium-sized enterprises to have a weak sense of responsibility and lack of constraints on their thoughts and behavioral norms, which may lead to bribery, embezzlement of public funds, forgery of false invoices, etc.

5. Lack of corporate culture and internal behavioral norms cannot be integrated into the management philosophy of managers.

A considerable number of small and medium-sized enterprises in our country adopt a family-style management method. They mainly rely on their own judgment of the market and personal adventurous spirit to complete the primitive accumulation of capital. The fierce market competition makes them There is no time to summarize one's own management philosophy and refine the corporate spirit. The more reason is that the company is not familiar with internal control and does not agree with internal control. After all, it consumes more financial resources, material resources and energy.

The person in charge of the enterprise has not subconsciously realized the important position of corporate culture in corporate management, so internal control cannot be integrated into the corporate culture.

2. Improve the construction of internal control systems for small and medium-sized enterprises

1. Leaders pay attention to establishing correct internal control management concepts and constantly optimizing the internal environment.

The internal environment generally includes governance structure, organizational setup and distribution of rights and responsibilities, internal audit, human resources policies, corporate culture, etc. The internal environment controls employees' awareness of internal control and affects their attitudes, perceptions and behaviors in implementing control activities and fulfilling responsibilities. Whether internal control is effective has a lot to do with whether leaders pay attention to it and take the lead in implementation. Small and medium-sized enterprises should strengthen the sense of responsibility of corporate leaders and formulate effective internal control objectives and systems based on the actual situation of the enterprise. We should get rid of misunderstandings, update our concepts, and establish a modern enterprise system with clear property rights, clear responsibilities and rights, and scientific management; we should straighten out the management system, improve the corporate governance structure, and form a coordinated and efficient system of authorization by the shareholders' meeting, decision-making by the board of directors, supervision by the board of supervisors, and execution by the managers. operating mechanism; a specialized agency for internal control should be established to clarify the rights and responsibilities of the leadership and all employees.

2. Establish scientific and effective control activities to ensure asset safety.

Control activities are a specific way to implement internal control. Small and medium-sized enterprises can carry out the following controls according to their own characteristics and the needs of operator management:

(1) Incompatible positions separation. The core of the separation of incompatible duties is "internal containment", which mainly includes: separation of authorization approval and execution management, separation of execution and review, separation of execution and recording, separation of property and material custody and asset recording positions.

(2) Authorization approval control. Authorization approval control means that when an enterprise handles various economic business payments, it must go through prescribed procedures for authorization and approval. Before economic business occurs, its correctness and rationality should be verified in accordance with established procedures, and it should be determined whether, how and how it should occur. Authorization approval is divided into regular authorization and special authorization.

(3) Accounting control. In order to ensure the effectiveness and reliability of internal control, small and medium-sized enterprises should set up accounting institutions in accordance with the actual situation, staff them with practitioners, strictly implement the national unified accounting standards system, strengthen basic accounting work, and clarify the requirements for accounting vouchers, account books, and reports. Processing procedures to ensure the authenticity and completeness of accounting information.

(4)Property protection and control. Property protection control refers to the control carried out to protect the safety and integrity of various physical assets and prevent fraud. Small and medium-sized enterprises should first establish a system to limit access to property and materials based on actual conditions. According to the nature and management characteristics of various physical objects, the personnel allowed to access should be reasonably determined, and the compliance with restricted access should be strictly supervised and inspected. Secondly, property records and physical storage must be carried out, accounting records must be kept for property and materials, and accounting information must be properly preserved to prevent tampering and destruction of accounting books. Secondly, regular asset inventory and account verification should be carried out to check the actual quantity of property and materials, properly handle the surplus and losses, and ensure that the accounts are consistent to ensure the safety and integrity of property and materials.

(5) Budget control and operational analysis. In the operation process of small and medium-sized enterprises, it is necessary to highlight the comprehensive budget management and economic operation analysis work, give full play to the management role of the comprehensive budget, maintain the rigidity and seriousness of the budget, regularly analyze the implementation of the budget, and make timely adjustments.

(6) Develop a strict reward and punishment system. Small and medium-sized enterprises should scientifically set up an assessment indicator system, conduct regular assessments and objective evaluations of the performance of each responsible unit and all employees within the enterprise, and implement rewards for the superior and punishment for the inferior.

3. Establish a risk assessment mechanism to reduce corporate risks. Risk assessment is an important part of internal control. At present, some small and medium-sized enterprises do not conduct regular risk assessments and have weak risk prevention capabilities, which will seriously threaten the survival and development of small and medium-sized enterprises. As we all know, risks cannot be completely avoided, but risks can be minimized by choosing optimal countermeasures and reasonably controlling risks during the business process. Enterprises can use analysis methods such as SOWT to formulate their own development strategies, establish risk management mechanisms, and enhance their ability to resist risks by analyzing their own strengths and weaknesses, and opportunities and developments in the external environment. Enterprise risk management and risk control are achieved through procedures such as goal setting—risk identification, risk analysis, and risk response.

4. Trinity, strengthen information communication and strengthen internal supervision.

Internal supervision is an important guarantee for the implementation of internal control. The basis of internal control of small and medium-sized enterprises is the control of small and medium-sized enterprises, the intermediary is social control, and the guarantee is government control. In order to improve the effectiveness of internal accounting control in small and medium-sized enterprises, the three must cooperate with each other while performing their respective duties and establish an effective supervision system. First of all, the internal accounting control system should be improved and implemented based on the relevant requirements of internal accounting control, so that internal accounting control can play its corresponding role. Internal auditing should be institutionalized, and small and medium-sized enterprises must conduct regular supervision and assessment of the implementation of internal accounting controls to master the implementation of the internal control system of small and medium-sized enterprises. Secondly, in terms of society, CPAs must be allowed to fully play their supervisory and service roles in various social and economic activities in our country.

Secondly, the taxation, finance, banking and other departments that exercise our country's supervisory functions must have a reasonable division of labor and strengthen the review and supervision of the internal accounting controls of small and medium-sized enterprises. They should also pay attention to the exchange of information between various departments. Regular intelligence communication can be carried out to form a Strong supervision will work together to intensify accounting control and supervision, thereby ensuring the effective implementation of various economic businesses of small and medium-sized enterprises.

5. Improve the quality of all employees. Comprehensively improve the level of internal control.

Control activities rely on people to execute and improve, and the human factor is crucial. Whether they are managers or employees, they are both the executors of internal control and the objects of control. Their concepts, qualities and sense of responsibility all affect the effectiveness of internal control. Therefore, it is necessary to embody the people-oriented thinking and get rid of the misunderstanding of the ego. Small and medium-sized enterprises should recruit talents, recruit outstanding personnel to their own staff, regard professional ethics and professional competence as important criteria for selecting and hiring employees, effectively strengthen employee training and continuing education, continuously improve employee quality, and organize employee learning The principles and policies of the party and the country, learn the development strategy of the enterprise, and establish an incentive mechanism to cultivate employees' loyal and diligent qualities and good professionalism; organize employees to learn the basic norms and application guidelines for enterprise internal control jointly issued by the Ministry of Finance and other five departments. Evaluation guidelines and audit guidelines, etc., establish a good internal control system to comprehensively enhance the competitiveness of small and medium-sized enterprises. Business Administration Graduation Thesis 5000 words Part 2

Brief discussion on the relationship between business administration and economic development

Abstract Business administration is an important product in the economic society and can coordinate various aspects of economic activities. relations, bring purification of the economic environment, and thus better promote economic development. At the same time, economic development can also have a corresponding promotion effect on industrial and commercial management, prompting industrial and commercial management to make corresponding institutional and structural adjustments, so as to better serve economic activities.

Keywords Business Administration Economic Development Promotional Role

With the acceleration of my country’s economic development, the demand for economic system reform has also increased. Business administration is an important aspect of social management and is of great significance for standardizing economic behavior. In the process of economic integration, my country's economic development is facing new challenges. Continuously standardizing industrial and commercial management can better ensure long-term economic development. In the new development period, the previous development model of business administration can no longer adapt well to the requirements of modern society. Economic development has an increasing impact on business administration. The continuous improvement of the business administration system can in turn promote economic development. Long-term stable development.

1. Overview of the functions of business administration

Business administration was developed as the market economy system continues to mature, and it has many implications for the economic management of society. The correct definition of business administration is an important prerequisite for better performance of its functions, and it can also continuously expand the connotation and foundation of business administration.

(1) Standardizing market economic behavior

Business administration is a supervision and execution process of rules and regulations in the operation of the socialist market economy. It is important to ensure the healthy and orderly behavior of the entire market economy. plays an important role. In the process of increasingly frequent economic exchanges between our country and other countries around the world, establishing sound legal norms and systems is the cornerstone for maintaining the stability of the entire market. In the actual development process of our country, the state's macro-control can provide centralized guidance for economic activities, adjust the balance between enterprises' pursuit of self-interest and social interests, and limit the behavior of enterprises within reasonable and scientific scopes, thereby Ensure the long-term and stable development of the economy and society.

(2) Adjustment of economic development measures

Business administration behavior is also reflected in the process of adjustment of economic-related development measures. The market environment is constantly changing, and the original system and management process cannot adapt well to the existing development needs. The continuous adjustment of economic development measures is an important prerequisite for ensuring the sustainable development of the market economy. Enterprises are an important aspect of business management. Accelerate the integration of advantageous enterprise resources, help enterprises understand development difficulties in a timely manner, and curb bad habits in the production and trading process of enterprises, thereby providing consumers with standardized goods and services, and also Provide a better employment environment for employees. Through the establishment of a fair competition mechanism, enterprises can continuously adjust their development strategies in the market environment to ensure the innovation of technology and concepts, thereby achieving the purpose of promoting economic development.

2. The Development Process of my country’s Business Administration

my country’s market economic system has been constantly changing due to changes in the market environment, which has also led to changes in the business administration that serves economic activities. , this change has many characteristics:

(1) Expansion of management scope

Economic prosperity has promoted the expansion of enterprise types and norms, and also promoted the expansion of business management. Expanded scope. In the beginning, it was only for the management and inspection process of private enterprises and markets. Industrial and commercial administration has developed "six-way inspection" and established corresponding price standard management. Its management scope is constantly expanding, and its functions are also expanding. , This is the need to establish a standardized market economy development.

(2) Standardization of management systems

Relevant departments and systems of industrial and commercial administration are also gradually moving towards standardization. Single management supervision can no longer meet the huge market management needs. An organized, disciplined and complete management process management team is the basic requirement to promote better industrial and commercial management work in the new era. At the same time, in order to meet the national macro-control needs, a standardized management system is also necessary.

(3) Diversification of management methods

Management concepts and methods are changing with the continuous progress of social concepts. Management is no longer a single administrative method, but It includes various aspects such as administration, economics, law, and ideological and political education, and the management methods are diversified. The regulation and punishment of market economy behaviors have also implemented diversified management methods to promote the achievement of the long-term goals of market economy.

3. The positive role of business administration in economic development

The role of business administration in economic development is multi-faceted, including the implementation of business management behaviors and the development of relevant business management systems. The establishment of standardization is a prerequisite for ensuring better development of the market economy. In the specific operation process, business administration can play the following roles in economic development:

(1) Business administration stabilizes the economic development pattern

Business administration can promote enterprises Active cooperation with relevant law enforcement agencies to improve the working methods of both parties, thereby promoting the establishment and development of a stable economic structure in our country. While exerting its own administrative functions, business administration should clarify its management scope and management methods, strengthen market supervision and law enforcement processes, and build a healthy and positive market competition environment. Economic development is the lifeblood of national development and determines a country's strength and international status. In the process of business administration, we should also firmly grasp this principle of economic development and regard the pursuit of maximizing social and economic interests as the top priority in management. tasks, put aside narrow management concepts, protect the vital interests of the people, and at the same time pay attention to the commodity rights and interests of enterprises and crack down on illegal activities in economic activities, thereby ensuring the stability of the economic structure.

(2) Industrial and commercial administration guarantees the dominant position of enterprises

In the process of continuous and in-depth economic reform, industrial and commercial administration can strengthen the reform of the circulation system. Some large industry groups have large regional spans and industry extensions. Independent communication between enterprises is prone to obstacles, and the interests of enterprises are no longer clear, resulting in the occurrence of forced relationships. This can be effectively avoided through the separation of government and enterprises. The occurrence of local policy constraints. In the process of business administration, various forms of enterprise economic connections can be developed into an independent system based on the enterprise's comprehensive business model. Through this interventional guidance, business administration assists the development of enterprises, improves the production efficiency of enterprises, ensures the dominant position in the development process of enterprises, and promotes faster and better development.

(3) Industrial and commercial administration protects the interests of consumers

Industrial and commercial administration can provide consumers with legal ways to protect their own rights and interests, standardize the economic behavior of enterprises, and allow consumers to purchase goods while You can enjoy the quality you deserve during the consumption process. The industrial and commercial administration departments should carry out in-depth public welfare legal forums, strengthen the public's legal concepts and awareness, establish legal channels for consumers to protect their rights and interests, clarify consumer needs, and give full play to the public's supervision function, thereby guiding the development of enterprises to standardize , efficient modern road.

IV. New requirements for business management from economic development

The relationship between business management and economic development is complementary and mutually reinforcing. Economic development provides the basic premise and foundation for business management. . The standardization of economic activities requires corresponding management processes. The market scope is expanding, and laws and regulations are constantly improving, which provides a good material foundation for industrial and commercial management. In the new era of economic development, business administration has acquired new development connotations and requirements.

(1) Rapid economic development improves the connotation of business management

The economy is constantly moving forward, which promotes the prosperity of all walks of life in human society and also brings about various aspects The appearance has changed, and the connotation and foundation of business management have also been improved accordingly. The orderly progress of the market economy and the steady advancement of reforms are all guaranteed by corresponding management systems. Industrial and commercial administration can continuously optimize the market environment, purify the atmosphere, and adjust the industrial structure. The rapid development of the economy has also put forward higher requirements for the efficiency of industrial and commercial management.

(2) Economic development standardizes the industrial and commercial management system

The pace of economic development continues to accelerate, and it also drives the continuous standardization of relevant systems. In the process of industrial and commercial administration, the improvement of relevant systems can better serve economic development, and the reform and improvement of the system can correct the defects in the original system.

(3) Economic development brings a new pattern of business administration

In the process of developing the original pattern, business administration is suitable for the original economic development status. For the emerging The market environment and development status are not well matched, which reduces the role of business administration in promoting economic development and affects the performance of the administrative functions of business administration.

V. Summary

Business administration is of great significance to the rapid development of enterprises and the continuous integrity of the economic structure. Relevant business administration departments need to better organize management functions and structural settings. Only through adjustment can we adapt to the development of modern society. Industrial and commercial administration can create a good corporate competition environment, standardize corporate behavior, protect the legitimate rights and interests of consumers, and establish a good socialist market economic order. In the new market environment, there are more requirements for business management, which has improved the connotation of business management, standardized the system of business management, and also brought about a new pattern of business management. Economic development and business administration promote each other. Only by continuously accelerating the pace of economic development and standardizing business administration can we promote faster and better development of our society.

References:

[1] Xing Haijun. A brief discussion on the important influence of business management in enterprise transformation [J]. Dajiang Weekly: Forum, 2011, (09) .

[2] Alifu Semaiti. Analysis of effective ways to develop circular economy in my country [J]. Modern Business, 2009, (17).

[3] Zhuang Wensheng. On how business administration promotes economic development [J]. Small and medium-sized enterprise management and technology (early issue), 2011, (08) >>> More exciting ones on the next page? 5000 words for business administration graduation thesis?