對企業(yè)內(nèi)部控制的研究
1.1萬字 17頁


【摘 要】在知識經(jīng)濟到來的今天，影響企業(yè)經(jīng)營的環(huán)境不僅日益復雜，而且越來越不穩(wěn)定，市場競爭更是日趨激烈，如何增強企業(yè)的競爭實力，提高企業(yè)的經(jīng)濟效益，成為企業(yè)最關注的問題，內(nèi)部控制制度則為企業(yè)提供了一個強有力的保證。本文從控制論原理出發(fā)，對內(nèi)部控制作了多層面的理解；在研究了內(nèi)部控制理論COSO報告出臺的背景、具體內(nèi)容及創(chuàng)新特點之后，提出該報告對構(gòu)建中國北車集團大同電力機車有限責任公司內(nèi)部控制綜合框架的啟發(fā)和借鑒意義體現(xiàn)在五個方面，即完善公司的控制環(huán)境、進行全面的風險評估、設立良好的控制活動、加強信息流動與溝通、加強公司的內(nèi)部監(jiān)督；同時建議有關部門和團體制定企業(yè)內(nèi)部控制準則或指南，為企業(yè)內(nèi)部控制建設提供一個框架和參考依據(jù)。

【關鍵詞】內(nèi)部控制；控制環(huán)境；風險評估；內(nèi)部審計


Internal development and the counterplan of theoretical control of business enterprise

Abstract：Today in the knowledge-based economy arrival， affect the environment of the business enterprise management not only increasingly complicated， and less and less stable， the market competition is also gradually vigorous， how the competition real strenght of the to build up business enterprise， raise the economic performance of the business enterprise， become the problem that business enterprise most pay attention to， the inner part control system was then to provide a powerful assurance for the business enterprise.This text talks about the principle to set out from the control， controling to make many comprehensions of level to the inner part;Studied the inner part control theories COSO to report a background of pedestal， concrete contents and creative characteristicses after， put forward should report to set up the Chinese north car group greatly and together internal control of the electric power motorcycle limited liability company comprehensive the frame inspires and draws lessons from the meaning body now five aspect， namely the control environment of the perfect company， carry on the overall risk valuation， establish the good control activity and strengthen the information fluxion and communicate， strengthen internal direct of the company;Suggest the department concerned and groups to draw up the business enterprise inner part control standard or guidebooks at the same time， constuct to provide a frame and reference for the internal control of business enterprise according to。
Keywords：Internal control；Control the environment； Risk valuation；Inner part audit



目 錄

中文摘要 ………………………………………………………………………01
Abstract ………………………………………………………………………02
專題論文 ………………………………………………………………………04
一、對內(nèi)部控制的理解 ………………………………………………………04
二、內(nèi)部控制理論的發(fā)展 ……………………………………………………05
（一）企業(yè)內(nèi)部控制的構(gòu)成要素 ……………………………………………07
（二）coso報告提出的主要觀點……………………………………………08
三、加強同車公司內(nèi)部控制的對策 …………………………………………11
（一）完善同車公司的控制環(huán)境 ……………………………………………11
（二）進行全面的風險評估 …………………………………………………15
（三）設立良好的控制活動 …………………………………………………16
（四）加強信息流動與溝通 …………………………………………………17
（五）加強企業(yè)的內(nèi)部監(jiān)督 …………………………………………………18
參考文獻 ………………………………………………………………………21
致謝 ……………………………………………………………………………22