本文選題：A公司 + 內(nèi)部控制�。� 參考：《大連理工大學(xué)》2014年碩士論文

【摘要】：自20世紀(jì)以來,縱觀全球,一些著名公司的財(cái)務(wù)舞弊案相繼爆發(fā),給企業(yè)造成了重大的經(jīng)濟(jì)損失。在這樣的背景下,為應(yīng)對(duì)此類問題,各國(guó)紛紛出臺(tái)了相關(guān)的法律法規(guī),旨在規(guī)范企業(yè)的行為。COSO報(bào)告和薩班斯法案為企業(yè)構(gòu)建內(nèi)部控制提供了指引,新COSO報(bào)告的出臺(tái)也引起了內(nèi)部控制及其評(píng)價(jià)理論的研究熱潮。 在我國(guó),企業(yè)內(nèi)部控制失效的問題同樣引起了相關(guān)部門實(shí)務(wù)界和理論界的高度重視。2011年,中國(guó)規(guī)定企業(yè)內(nèi)部控制規(guī)范從2011年1月1日起在境內(nèi)外同時(shí)上市的69家公司率先全面執(zhí)行,以后將陸續(xù)在內(nèi)地上市的公司和非上市的大中型企業(yè)執(zhí)行。內(nèi)部控制對(duì)加強(qiáng)企業(yè)內(nèi)部管理、促進(jìn)內(nèi)部控制目標(biāo)的實(shí)現(xiàn)有著重要的意義。 本文在梳理A公司內(nèi)部控制管理體系研究現(xiàn)狀的基礎(chǔ)上,根據(jù)民營(yíng)中小企業(yè)的特點(diǎn),分析了A公司內(nèi)部控制的實(shí)際情況,診斷其存在的問題,根據(jù)現(xiàn)有的民營(yíng)中小企業(yè)內(nèi)部控制理論研究成果并結(jié)合本人的實(shí)際工作經(jīng)驗(yàn),從公司的發(fā)展戰(zhàn)略考慮,提出了完善A公司內(nèi)部控制管理體系的主要思路和建議。全文共分4章： 第1章主要對(duì)文章的研究背景、研究意義、研究方法進(jìn)行了說明。 第2章為文獻(xiàn)綜述。本章簡(jiǎn)要梳理了國(guó)外內(nèi)部控制理論的發(fā)展過程。 第3章是A公司內(nèi)部控制存在的問題及原因。本章分析了A公司內(nèi)部控制管理體系現(xiàn)狀,探究診斷了A公司在內(nèi)部控制管理體系方面存在的問題,并探究了問題產(chǎn)生與存在的主要原因。 第4章是A公司內(nèi)部控制管理體系完善的主要思路及建議。本章結(jié)合國(guó)內(nèi)外對(duì)小企業(yè)內(nèi)部控制的研究成果和經(jīng)驗(yàn),針對(duì)A公司內(nèi)部控制管理體系存在的問題,提出了完善的思路和建議。
[Abstract]:Since twentieth Century, throughout the world, the financial fraud cases of some famous companies have broken out successively, causing significant economic losses to the enterprises. In this context, in order to cope with such problems, various countries have issued relevant laws and regulations, aiming at standardizing enterprise's behavior.COSO report and Sarbanes act for the enterprise to build internal control. Guidelines, the introduction of the new COSO report also led to the upsurge of research on internal control and its evaluation theory.
In China, the problem of the internal control failure of enterprises has also aroused the high attention of the relevant departments and the theorists in.2011 years. China stipulates that the internal control norms of enterprises have taken the lead in the overall implementation of the 69 companies listed at the same time in China and abroad since January 1, 2011, and the companies which will be listed in the mainland and the large and medium enterprises that are not listed in the mainland will be listed in the future. Implementation of internal control is of great significance for strengthening the internal management of enterprises and promoting the realization of internal control objectives.
On the basis of combing the research status of the internal control management system of A company, this paper analyzes the actual situation of internal control of A company according to the characteristics of private medium and small enterprises, and diagnoses its existing problems. According to the existing research results of the internal control theory of private small and medium enterprises and the actual working experience of my own, the development strategy of the company is from the company. Consider, put forward the main ideas and suggestions to improve the internal control management system of A company. The full text is divided into 4 chapters:
The first chapter mainly explains the research background, research significance and research methods of the article.
The second chapter is literature review. This chapter briefly reviews the development process of foreign internal control theory.
The third chapter is the problems and reasons for the internal control of A company. This chapter analyzes the status of the internal control management system of A company, explores and diagnoses the problems existing in the internal control management system of A company, and explores the main reasons for the problem and the existence of the problems.
The fourth chapter is the main ideas and suggestions for the improvement of the internal control management system of A company. This chapter combines the domestic and foreign research achievements and experiences on the internal control of small enterprises, and puts forward some perfect ideas and suggestions in view of the problems existing in the internal control management system of A company.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.72

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