摘要
我国新能源汽车产业经过20多年的发展,目前已成为全球化产销量最高、市场推广最好、配套设施最为完善的产业。比亚迪作为我国新能源汽车企业中的典型代表,其内部控制的实施为企业的可持续发展奠定了坚实的基础。本论文从比亚迪的内部环境、控制活动、内部监督和内部控制评价四个方面详细阐述了其内部控制机制,发现内部控制实施的效果对企业组织、战略、人力、文化、财务、研发、声誉、业务等方方面面起着至关重要的作用。然后,对其潜在的风险进行识别,以期给新能源汽车企业优化内部控制制度提供借鉴。文章最后提出新能源汽车企业应该从体系内容、组织、技术、业务、评价五个方面对自身内部控制进行衡量和改进。
After more than 20 years of development,China's new energy vehicle industry has become the industry with the highest global production and sales,the best market promotion and the most complete supporting facilities.As a typical representative of China's new energy vehicle enterprises,BYD's implementation of internal control has laid a solid foundation for the sustainable development of enterprises.This paper elaborates BYD's internal control mechanism from four aspects:internal environment,control activities,internal supervision and internal control evaluation,and finds that the effect of internal control implementation plays a vital role in enterprise organization,strategy,human resources,culture,finance,research and development,reputation,business and other aspects.Then,the potential risks are identified,in order to provide reference for new energy vehicle enterprises to optimize the internal control system.At the end of the paper,the new energy vehicle enterprises should measure and improve their internal control from five aspects:system content,organization,technology,business and evaluation.
作者
朱荟文
Huiwen Zhu(School of Management,Nanjing University of Posts and Telecommunications,Nanjing,Jiangsu,China)
基金
南京邮电大学大学生创新创业训练计划项目(项目编号:202310293046Z)资助。
关键词
内部控制
比亚迪
新能源汽车企业
机制
Internal Control
BYD
New Energy Vehicle Enterprises
Countermeasures
