会计本科毕业论文 浅谈企业内部控制制度的建设.doc

浅谈企业内部控制制度的建设

中文摘要
建立和完善企业内部控制制度，是当前企业改革的重头戏。国内各界人士都在深入思考和尝试着实践这一重大改革措施，但到目前为止，人们对内部控制的认识还远未取得共识，尽管政府有关部门正在制定相应的规则，但有些重大的问题还有待深入研究和讨论，而且我国企业内部控制尚处在较低级的阶段，管理松弛、控制弱化，致使我国企业内部控制普遍薄弱。因此，加强内部控制是当务之急，面对瞬息万变的外部环境，企业必须建立完善的企业内部控制制度。建立一个完善的内部控制制度应该认识到我国的社会经济环境和企业管理水平与发达国家存在差距，国外内部控制制度建立在国外企业经济和管理的现实基础上，我国在内部控制制度目标定位上不应强求与国外控制目标一致 ，在建立内部控制体系时应以我国实际出发，依据内部控制管理目标，采取一系列完善内部控制的措施。
本文拟就企业内部控制制度建设进行探讨，试图从内部控制的相关问题入手，分析我国企业内部控制的现状，剖析存在的问题，以求能提出较为完善的内部控制制度建设的一些对策，以有助于提高我国的内部控制水平。首先，对内部控制这个概念进行明确。其次，分析对企业内部控制问题重要性的认识，我国企业内部控制存在的问题主要有控制环境弱化、企业风险意识差、控制活动缺失、信息沟通不畅、内部监督缺乏、外部监督乏力等六个方面。这些问题的存在导致了严重的社会和经济后果。最后，从完善企业内部控制环境、建立风险评估体系、建立健全企业内部控制体系、建立有效的管理信息系统、加强企业的内部监督、强化外部监督机制这六个方面来探讨如何采取相应的措施。

关键词：内部控制        控制环境       内部控制体系
ABSTRACT
Establishing and perfecting the system of internal control, the current enterprise reform is the key. People from all walks of life in in-depth thinking and try to practice this major reform measures, but so far, people's understanding of internal control has not yet reached a consensus, although the government departments concerned are corresponding rules However, some major problems have yet to be studied and discussed in detail, and our internal control is still at a low level stage, lax management, control weakened, resulting in Chinese enterprises is generally weak internal controls. Therefore, the strengthening of internal control is imperative, in the face of rapidly changing external environment; enterprises must establish a sound internal control system. Establish a sound internal control system should recognize that our socio-economic environment and enterprise management level and developed countries depositors in the gap, the foreign establishment of the system of internal controls in foreign enterprises and the management of the economy on the basis of reality, China's system of internal control targets should not expect foreign control objectives, the establishment of the internal control system should be to China's actual conditions, based on the internal control management objectives, a series of sound internal control measures.
This paper on corporate internal control systems of the problems is discussed and trying to internal control related problems. analysis of internal control, analyzing the existing problems, in order to put forward a more comprehensive system of internal control some of the measures to help improve China's level of internal controls. First, the internal control to the concept clear. Secondly, the internal control having thus awareness of the importance of the issue and that is why it is necessary for Chinese enterprises to the internal control problems and should take corresponding measures. I think that the Chinese enterprises in the internal control problems mainly weakened control environment, enterprise risk awareness poor loss control activities, information, communication impeded, and the lack of internal supervision and external supervision malaise six points. The existence of these problems has led to serious social and economic consequences. Then, the paper mainly from a sound internal control environment, the establishment of a risk assessment system, establish and perfect an internal control system, the establishment of an effective management information system, to strengthen the enterprise's internal supervision, strengthen external oversight mechanism six and discuss how to take corresponding measures. This is the focus of this paper, as well as focus on the local.

Key words：Internal Control    Control Environment
Internal Control System
目   录
一、文献综述 1
（一）内部控制与公司治理的关系 1
（二）内部控制与组织间的关系 2
（三）借鉴经济学理论解释内部控制 2
二、企业内部控制制度建设的必要性 2
（一）加强和完善内部控制制度是建立现代企业制度的需要 3
（二）加强和完善内部控制制度是巩固改革成果，提高企业效益的需要 3
（三）加强和完善内部控制制度是制止经济犯罪、遏制腐败现象的需要 3
三、企业内部控制制度的现状分析 4
（一）控制环境弱化 4
（二）企业风险意识差 4
（三）控制活动缺失 4
（四）信息沟通不畅 5
（五）内部监督缺乏 5
（六）外部监督乏力 5
四、完善企业内部控制制度建设的对策 5
（一）完善企业的控制环境 6
（二）建立风险评估体系，提高风险意识及风险管理水平 6
（三）建立健全企业内部控制体系，有效发挥控制活动的作用 6
（四）建立有效的管理信息系统，提高内部控制效率 7
（五）加强企业的内部监督 7
（六）强化外部监督机制 8
参考文献 9
致  谢 10