本文選題：國(guó)有上市公司 + 內(nèi)部控制體系建設(shè)　； 參考：《華北電力大學(xué)》2014年碩士論文

【摘要】：自國(guó)際上有很多上市公司涉嫌會(huì)計(jì)造假的丑聞傳開(kāi)以后,為了可以進(jìn)一步對(duì)上市公司秩序起到整頓的功效,維護(hù)投資者信心,各國(guó)都推出了一系列政策法案對(duì)其進(jìn)行了規(guī)定。美國(guó)的國(guó)會(huì)出臺(tái)了薩班斯·奧克斯利法案,在該法案頒發(fā)以后,上市公司面臨著前所未有的挑戰(zhàn),尤其是在法案當(dāng)中要求各公司對(duì)自身的內(nèi)部控制做出明確可行的報(bào)告。國(guó)務(wù)院國(guó)資委、財(cái)政部也發(fā)布了加快構(gòu)建中央企業(yè)內(nèi)部控制體系的有關(guān)文件。在這樣的背景下,對(duì)于我國(guó)國(guó)有上市公司進(jìn)行內(nèi)部控制方面的研究具有重要意義。 課題研究當(dāng)中采用了文獻(xiàn)法、訪談法、個(gè)案分析法、統(tǒng)計(jì)分析法、歸納法等相關(guān)方法。通過(guò)綜合采用這些方法,研究以下方面的內(nèi)容：首先,主要對(duì)課題研究一些具體情況進(jìn)行說(shuō)明,包括課題研究的選題背景、研究意義、國(guó)內(nèi)外研究現(xiàn)狀、研究思路、方法和研究創(chuàng)新點(diǎn)。其次,對(duì)內(nèi)部控制相關(guān)概念及理論進(jìn)行闡述,主要包含內(nèi)部控制的內(nèi)涵、內(nèi)部控制建設(shè)及評(píng)價(jià)相關(guān)概念及理論。其三,對(duì)國(guó)有企業(yè)內(nèi)部控制體系建設(shè)情況進(jìn)行研究,闡述了國(guó)有企業(yè)內(nèi)部控制體系建設(shè)的必要性,分析了國(guó)有企業(yè)內(nèi)部控制的發(fā)展現(xiàn)狀、困難和這些困難的成因。其四,以ABC集團(tuán)為研究對(duì)象,對(duì)ABC集團(tuán)內(nèi)部控制體系建設(shè)工作實(shí)施情況進(jìn)行了深入的研究,從背景、程序、內(nèi)容、缺陷和問(wèn)題發(fā)現(xiàn)及改進(jìn)建議等各個(gè)層面進(jìn)行分析,對(duì)取得的成果和改善措施進(jìn)行了總結(jié)。最后,構(gòu)建了ABC集團(tuán)內(nèi)部控制評(píng)價(jià)體系,建立數(shù)理模型,通過(guò)財(cái)務(wù)數(shù)據(jù)分析,對(duì)ABC集團(tuán)內(nèi)部控制建設(shè)結(jié)果進(jìn)行評(píng)價(jià)并提出改進(jìn)策略。
[Abstract]:In order to further rectify the order of listed companies and maintain the confidence of investors, many countries have introduced a series of policy bills to regulate them after the scandal of accounting fraud of many listed companies has been spread in the world. After the introduction of the Sarbanes-Oxley Act in Congress, listed companies face unprecedented challenges, especially in which companies are required to make clear and feasible reports on their own internal controls. The SASAC and the Ministry of Finance have also issued documents to speed up the construction of a central enterprise internal control system. Under this background, it is of great significance to study the internal control of the state-owned listed companies in China. Literature, interview, case analysis, statistical analysis, induction and other related methods are used in the research. Through the comprehensive use of these methods, the following aspects are studied: first of all, the specific situation of the study is mainly explained, including the background of the topic, the significance of the research, the current research situation at home and abroad, and the research ideas. Methods and research innovations. Secondly, the related concepts and theories of internal control are expounded, including the connotation of internal control, the construction of internal control and the evaluation of related concepts and theories. Thirdly, this paper studies the construction of the internal control system of state-owned enterprises, expounds the necessity of the construction of the internal control system of state-owned enterprises, and analyzes the present situation, difficulties and the causes of these difficulties. Fourthly, taking the ABC Group as the research object, the paper makes a deep research on the implementation of the internal control system of the ABC Group, and analyzes the background, procedure, content, defect, problem finding and suggestions for improvement and so on. The achievements and improvement measures are summarized. Finally, the evaluation system of internal control in ABC Group is constructed, and the mathematical model is established. Through the analysis of financial data, the results of internal control construction of ABC Group are evaluated and the improvement strategies are put forward.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61;F406.7

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