本文選題：內(nèi)部控制 + 電信企業(yè)　； 參考：《安徽財經(jīng)大學》2014年碩士論文

【摘要】：21世紀以來,隨著世界經(jīng)濟發(fā)展,國內(nèi)外許多上市公司紛紛曝出丑聞,這也使得如何加強企業(yè)內(nèi)部控制成為了擺在國內(nèi)外理論界與實務界面前刻不容緩的課題。2002年,美國頒布了《薩班斯法案》,對在美上市公司內(nèi)部控制評價提出了強制性要求。我國也相繼出臺了一系列制度規(guī)范,用于指導我國企業(yè)內(nèi)部控制制度建設。 電信行業(yè)是關系我國國民經(jīng)濟命脈的重要行業(yè),隨著我國電信行業(yè)市場的高速發(fā)展,電信企業(yè)管理機制,業(yè)務流程,管理架構甚至企業(yè)文化都在變化,這時候,加強電信企業(yè)內(nèi)部控制成為了電信企業(yè)重整管理和運營機制不可或缺的重要手段,為了加強電信企業(yè)內(nèi)部控制,提升我國電信企業(yè)競爭力,我們應建立一個符合我國電信企業(yè)自身的內(nèi)部控制評價體系。本文立足于內(nèi)部控制評價基本理論,通過回顧國內(nèi)外有關內(nèi)部控制評價基本理論的研究,對我國電信運營企業(yè)內(nèi)部控制現(xiàn)狀,行業(yè)特征,存在的問題展開分析,結合我國電信運營企業(yè)的特點與管理需求,以ABLT公司為例,在此基礎上建立了一個完整的電信企業(yè)內(nèi)部控制評價體系。 本文首先闡述了研究背景,緊接著敘述了加強我國電信運營企業(yè)內(nèi)部控制評價建設的理論意義與現(xiàn)實意義,然后從總體上綜述了國內(nèi)外有關內(nèi)部控制評價的研究現(xiàn)狀。接下來介紹了有關內(nèi)部控制評價的基本理論,包括內(nèi)部控制評價的概念界定,內(nèi)部控制評價的目標原則、必要性與可行性,內(nèi)部控制評價的框架與要素。隨后對我國電信運營企業(yè)內(nèi)部控制現(xiàn)狀進行分析,分析了電信運營企業(yè)內(nèi)部控制的主要內(nèi)容以及存在的問題,在此基礎之上提出了電信運營企業(yè)內(nèi)部控制評價體系的建立主要步驟,最后以ABLT公司為例,結合ABLT公司內(nèi)部控制現(xiàn)狀,介紹了ABLT公司的現(xiàn)狀,描述了公司內(nèi)部控制現(xiàn)狀,最后將電信運營企業(yè)內(nèi)部控制體系運用到ABLT公司,并提出完善公司內(nèi)部控制相關建議,希望可以對我國電信企業(yè)內(nèi)部控制評價建設起到一定借鑒意義。
[Abstract]:Since the 21st century, with the development of the world economy, many listed companies at home and abroad have been exposed to scandals, which makes how to strengthen the internal control of enterprises has become an urgent task in front of the theoretical and practical circles at home and abroad. The United States promulgated the Sarbanes Act, which puts forward mandatory requirements for the evaluation of internal control of listed companies in the United States. China has also issued a series of system norms to guide the construction of internal control system. The telecommunications industry is an important industry related to the lifeblood of our national economy. With the rapid development of the telecommunications industry market in China, the management mechanism, business processes, management structure and even corporate culture of telecommunications enterprises are all changing. At this time, Strengthening the internal control of telecom enterprises has become an indispensable and important means to restructure the management and operation mechanism of telecom enterprises. In order to strengthen the internal control of telecom enterprises and enhance the competitiveness of our telecom enterprises, We should establish an internal control evaluation system that accords with our telecom enterprises. Based on the basic theory of internal control evaluation, this paper analyzes the status quo, industry characteristics and existing problems of internal control evaluation of telecom enterprises in China by reviewing the basic theory of internal control evaluation at home and abroad. Taking ABLT Company as an example, a complete evaluation system of internal control of telecom enterprises is established based on the characteristics and management requirements of telecom enterprises in China. This paper first describes the research background, and then describes the theoretical and practical significance of strengthening the evaluation of internal control in telecom operation enterprises in China, and then summarizes the research status of internal control evaluation at home and abroad as a whole. Then it introduces the basic theory of internal control evaluation, including the definition of internal control evaluation, the objective principle, necessity and feasibility of internal control evaluation, the framework and elements of internal control evaluation. Then it analyzes the current situation of internal control of telecom operation enterprises in China, and analyzes the main contents and existing problems of internal control of telecom operation enterprises. On this basis, the paper puts forward the main steps of establishing the internal control evaluation system of telecom operation enterprises. Finally, taking ABLT company as an example, combined with the present situation of internal control of ABLT company, the present situation of ABLT company is introduced, and the present situation of internal control of ABLT company is described. Finally, the paper applies the internal control system to ABLT company, and puts forward some suggestions to improve the internal control of the company, hoping that it can be used for reference in the evaluation and construction of internal control of telecom enterprises in China.
【學位授予單位】：安徽財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F626.115

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本文編號：2033508