对企业内部控制的研究.doc

约17页DOC格式手机打开展开

对企业内部控制的研究,1.1万字 17页【摘要】在知识经济到来的今天,影响企业经营的环境不仅日益复杂,而且越来越不稳定,市场竞争更是日趋激烈,如何增强企业的竞争实力,提高企业的经济效益,成为企业最关注的问题,内部控制制度则为企业提供了一个强有力的保证。本文从控制论原理出发,对内部控制作了多层面的理解;在研究了内部控制理论...
编号:10-65388大小:91.00K
分类: 论文>管理学论文

内容介绍

此文档由会员 一起追逐梦想 发布

对企业内部控制的研究
1.1万字 17页


【摘 要】在知识经济到来的今天,影响企业经营的环境不仅日益复杂,而且越来越不稳定,市场竞争更是日趋激烈,如何增强企业的竞争实力,提高企业的经济效益,成为企业最关注的问题,内部控制制度则为企业提供了一个强有力的保证。本文从控制论原理出发,对内部控制作了多层面的理解;在研究了内部控制理论COSO报告出台的背景、具体内容及创新特点之后,提出该报告对构建中国北车集团大同电力机车有限责任公司内部控制综合框架的启发和借鉴意义体现在五个方面,即完善公司的控制环境、进行全面的风险评估、设立良好的控制活动、加强信息流动与沟通、加强公司的内部监督;同时建议有关部门和团体制定企业内部控制准则或指南,为企业内部控制建设提供一个框架和参考依据。

【关键词】内部控制;控制环境;风险评估;内部审计


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 录

中文摘要 ………………………………………………………………………01
Abstract ………………………………………………………………………02
专题论文 ………………………………………………………………………04
一、对内部控制的理解 ………………………………………………………04
二、内部控制理论的发展 ……………………………………………………05
(一)企业内部控制的构成要素 ……………………………………………07
(二)coso报告提出的主要观点……………………………………………08
三、加强同车公司内部控制的对策 …………………………………………11
(一)完善同车公司的控制环境 ……………………………………………11
(二)进行全面的风险评估 …………………………………………………15
(三)设立良好的控制活动 …………………………………………………16
(四)加强信息流动与沟通 …………………………………………………17
(五)加强企业的内部监督 …………………………………………………18
参考文献 ………………………………………………………………………21
致谢 ……………………………………………………………………………22