對(duì)企業(yè)內(nèi)部控制的研究
1.1萬(wàn)字 17頁(yè)


【摘 要】在知識(shí)經(jīng)濟(jì)到來(lái)的今天，影響企業(yè)經(jīng)營(yíng)的環(huán)境不僅日益復(fù)雜，而且越來(lái)越不穩(wěn)定，市場(chǎng)競(jìng)爭(zhēng)更是日趨激烈，如何增強(qiáng)企業(yè)的競(jìng)爭(zhēng)實(shí)力，提高企業(yè)的經(jīng)濟(jì)效益，成為企業(yè)最關(guān)注的問(wèn)題，內(nèi)部控制制度則為企業(yè)提供了一個(gè)強(qiáng)有力的保證。本文從控制論原理出發(fā)，對(duì)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(bào)告出臺(tái)的背景、具體內(nèi)容及創(chuàng)新特點(diǎn)之后，提出該報(bào)告對(duì)構(gòu)建中國(guó)北車集團(tuán)大同電力機(jī)車有限責(zé)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(gè)方面，即完善公司的控制環(huán)境、進(jìn)行全面的風(fēng)險(xiǎn)評(píng)估、設(shè)立良好的控制活動(dòng)、加強(qiáng)信息流動(dòng)與溝通、加強(qiáng)公司的內(nèi)部監(jiān)督；同時(shí)建議有關(guān)部門和團(tuán)體制定企業(yè)內(nèi)部控制準(zhǔn)則或指南，為企業(yè)內(nèi)部控制建設(shè)提供一個(gè)框架和參考依據(jù)。

【關(guān)鍵詞】?jī)?nèi)部控制；控制環(huán)境；風(fēng)險(xiǎn)評(píng)估；內(nèi)部審計(jì)


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(duì)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(bào)告提出的主要觀點(diǎn)……………………………………………08
三、加強(qiáng)同車公司內(nèi)部控制的對(duì)策 …………………………………………11
（一）完善同車公司的控制環(huán)境 ……………………………………………11
（二）進(jìn)行全面的風(fēng)險(xiǎn)評(píng)估 …………………………………………………15
（三）設(shè)立良好的控制活動(dòng) …………………………………………………16
（四）加強(qiáng)信息流動(dòng)與溝通 …………………………………………………17
（五）加強(qiáng)企業(yè)的內(nèi)部監(jiān)督 …………………………………………………18
參考文獻(xiàn) ………………………………………………………………………21
致謝 ……………………………………………………………………………22