本文選題：內(nèi)部控制　切入點(diǎn)：財(cái)務(wù)報(bào)告　出處：《山東大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：加入WTO以來,為順應(yīng)國家經(jīng)濟(jì)環(huán)境的變換,我國大多數(shù)企業(yè)開始建立現(xiàn)代企業(yè)法人治理制度,這極大提高了企業(yè)的現(xiàn)代化水平。對(duì)提高企業(yè)財(cái)務(wù)水平,增強(qiáng)企業(yè)的透明度,完善會(huì)計(jì)制度,具有重要意義。然而,現(xiàn)代化的公司治理結(jié)構(gòu)并不能避免企業(yè)的營利目的。尤其是美國安然、世通財(cái)務(wù)造假丑聞發(fā)生以來,廣大投資者越來越渴望提高企業(yè)的透明度。由于上市公司公開籌集資金,一份真實(shí)合法的財(cái)務(wù)報(bào)表是維護(hù)投資者利益的關(guān)鍵。為維護(hù)資本市場穩(wěn)定,增強(qiáng)投資信心,各方將目標(biāo)轉(zhuǎn)向企業(yè)內(nèi)部控制。 法律機(jī)制在內(nèi)部控制中的作用是顯而易見的,為了提高企業(yè)的經(jīng)濟(jì)效益,降低風(fēng)險(xiǎn),我們應(yīng)借鑒外國經(jīng)驗(yàn),完善我國法律機(jī)制。 本文分五個(gè)部分展開,主要內(nèi)容如下： 第一部分內(nèi)部控制概論。該部分從內(nèi)部控制的概念、性質(zhì)、要素以及價(jià)值評(píng)析著手。在研究內(nèi)部控制的法律規(guī)制以前,首先,我們應(yīng)當(dāng)就內(nèi)部控制的是什么進(jìn)行全面的分析。社會(huì)關(guān)系是立法的根基,有沒有必要立法,應(yīng)該如何立法都是以社會(huì)經(jīng)濟(jì)發(fā)展的需要為前提的。因?yàn)槲覀儜?yīng)當(dāng)認(rèn)真研究這種制度的內(nèi)涵和外延。其次,在理解了內(nèi)部控制的含義的基礎(chǔ)上,進(jìn)一步分析其組成部分和應(yīng)當(dāng)具備的價(jià)值。這是我們維護(hù)這一制度的必要性所在。在抽象的內(nèi)涵分析基礎(chǔ)上充分理解內(nèi)部控制的構(gòu)造,為我們進(jìn)行設(shè)置法律規(guī)制手段提供了內(nèi)部的規(guī)范機(jī)制。 第二部分內(nèi)部控制的過程和方式。在理解了內(nèi)部控制的基本概念的基礎(chǔ)上,該部分就內(nèi)部控制如何在上市公司產(chǎn)生作用進(jìn)行分析。這為后面的具體操作奠定了基礎(chǔ)。 第三部分分析國外各國有關(guān)內(nèi)部控制的法律規(guī)制的做法。進(jìn)行一定的法律移植是提高立法技術(shù)的一種手段。那么,我們進(jìn)行立法時(shí)可以充分參照國外成熟的法律規(guī)定,以提高我國的立法水平。 第四部分分析我國上市公司內(nèi)部控制的法律規(guī)制現(xiàn)狀并提出相應(yīng)的解決方案。這是本文的一個(gè)前提,我們進(jìn)行相關(guān)的立法,改進(jìn)現(xiàn)有的法律規(guī)范,充分認(rèn)識(shí)我國的現(xiàn)狀這是基礎(chǔ),若想將我國有關(guān)內(nèi)部控制的立法做好,這是一個(gè)基本的前提。必須進(jìn)行明確的分析。 第五部分分析關(guān)聯(lián)交易的有關(guān)理論。內(nèi)部控制僅僅是上市進(jìn)行資本維護(hù)的一種手段,其銜生出來的作用是需要在實(shí)際的資本運(yùn)作中發(fā)揮。那么在本文中我們將結(jié)合關(guān)聯(lián)交易的進(jìn)行分析其作用,首先我們需明確關(guān)聯(lián)交易的有關(guān)理論規(guī)定。 第六部分分析內(nèi)部控制對(duì)規(guī)避關(guān)聯(lián)交易的作用。作為本文的收尾之筆,該部分深入分析他們之間的關(guān)系,也為內(nèi)部控制理論畫上圓滿的句號(hào)。
[Abstract]:Since China's entry into WTO, in order to adapt to the change of national economic environment, most enterprises in our country have begun to establish modern corporate governance system, which has greatly improved the modernization level of enterprises. Improving accounting system is of great significance. However, modern corporate governance structure can not avoid the profit of enterprises. Especially since the financial fraud scandal of Enron and WorldCom, The majority of investors are increasingly eager to improve the transparency of their enterprises. Since listed companies raise funds publicly, a true and legitimate financial statement is the key to safeguarding the interests of investors, in order to maintain the stability of the capital market and enhance investment confidence, Each side turns the target to the enterprise internal control. The role of legal mechanism in internal control is obvious. In order to improve the economic benefits of enterprises and reduce risks, we should learn from foreign experience and perfect our legal mechanism. This paper is divided into five parts, the main contents are as follows:. The first part is an introduction to internal control. This part begins with the concept, nature, elements and value of internal control. Before studying the legal regulation of internal control, first of all, We should make a comprehensive analysis of what internal control is. Social relations are the foundation of legislation. Is it necessary to legislate? How to legislate is based on the need of social and economic development. Because we should study the connotation and extension of this system carefully. Secondly, on the basis of understanding the meaning of internal control, Further analysis of its components and the value it should have. This is the necessity for us to maintain this system... The structure of internal control is fully understood on the basis of abstract connotative analysis, For us to set up legal regulation means to provide the internal normative mechanism. The second part is the process and mode of internal control. On the basis of understanding the basic concept of internal control, this part analyzes how internal control works in listed companies. In the third part, the author analyzes the legal regulation of internal control in foreign countries. It is a means of improving the legislative technology to carry out certain legal transplantation. So, we can make full reference to the mature legal provisions of foreign countries when we legislate. In order to improve the legislative level of our country. Part 4th analyzes the current situation of the legal regulation of the internal control of listed companies in China and puts forward the corresponding solutions. This is a prerequisite of this paper, we carry on the relevant legislation, improve the existing legal norms, It is the foundation to fully understand the present situation of our country. If we want to make the legislation on internal control in our country well, this is a basic premise, and we must make a clear analysis. Part 5th analyzes the related theories of related party transactions. Internal control is only a means of capital maintenance. In this paper, we will analyze the role of related party transactions, first of all, we need to clarify the relevant theoretical provisions of related party transactions. Part 6th analyzes the role of internal control in evading related party transactions. As the end of this paper, this part deeply analyzes the relationship between them, and draws a satisfactory end to the theory of internal control.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D922.291.91;F832.51;F275

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