本文選題：內(nèi)部控制　切入點：制度優(yōu)化　出處：《西安建筑科技大學》2013年碩士論文　論文類型：學位論文

【摘要】：健全有效的內(nèi)部控制體系是公司高效管理的必要部分，可以合理保證企業(yè)經(jīng)營管理合法合規(guī)、資產(chǎn)安全、財務(wù)報告及相關(guān)信息真實完整，提高企業(yè)經(jīng)營效率和效果，促進企業(yè)實現(xiàn)發(fā)展戰(zhàn)略[1]。隨著中國市場經(jīng)濟改革的深入發(fā)展、經(jīng)濟全球化步伐的加快、世界經(jīng)濟動蕩頻率、幅度和影響程度愈來愈大，，企業(yè)面臨的風險種類越來越多、風險程度也越來越大，每個企業(yè)都越來越希望能夠進行風險管理并提高經(jīng)營效率和效果，所以，內(nèi)部控制也受到越來越多的關(guān)注。伴隨著我國《企業(yè)內(nèi)部控制基本規(guī)范》及相關(guān)應(yīng)用指引的發(fā)布，內(nèi)控制度對企業(yè)經(jīng)營管理的重要性更是被提到了一個更高的程度，我國越來越多的企業(yè)開始逐步加強內(nèi)部控制建設(shè)、完善和實施。 本文共分四大部分進行論述。首先在介紹本選題相關(guān)情況的基礎(chǔ)上，對內(nèi)部控制理論和相關(guān)研究成果進行簡述;其次在講述我國內(nèi)部控制制度體系的建設(shè)情況的基礎(chǔ)上，介紹了內(nèi)部控制的定義、構(gòu)成要素、基本原則，內(nèi)部控制對企業(yè)建設(shè)和發(fā)展的重要性及其局限性；第三結(jié)合ABC公司實際情況，從內(nèi)部環(huán)境、風險評估、控制活動、信息與溝通、內(nèi)部監(jiān)督等五個內(nèi)部控制要素，[1]研究ABC公司的內(nèi)部控制現(xiàn)狀，分析內(nèi)部控制存在問題的原因；最后結(jié)合ABC公司存在問題及業(yè)務(wù)規(guī)模和特點，按照企業(yè)內(nèi)部控制五要素提出完善內(nèi)部控制的建議，指出本文的研究成果以及未來的研究展望，并得出本文研究結(jié)論等。主要從提升公司的內(nèi)部控制目標定位，建立有效的權(quán)責體系；加強公司內(nèi)部控制環(huán)境建設(shè)；學習先進的企業(yè)風險管理機制，降低企業(yè)風險；加強企業(yè)內(nèi)部監(jiān)督，建立并完善內(nèi)部審計職能；加強企業(yè)財務(wù)控制等方面進行改進。[1]相信這對于提高ABC公司的管理水平，保證信息可靠、資產(chǎn)安全，保證業(yè)務(wù)運作流暢，降低企業(yè)經(jīng)營風險，實現(xiàn)企業(yè)自身戰(zhàn)略目標，以及促進集團協(xié)同管理和實現(xiàn)集團整體戰(zhàn)略方面，都有積極的意義；另外對國企改制為私企的操作也能提供一些積極的借鑒意義和一定的參考作用。
[Abstract]:Sound and effective internal control system is a necessary part of the efficient management of the company, it is reasonable to ensure legal compliance of business management, asset security, financial reports and related information integrity, improve enterprise management efficiency and effectiveness, and promote the development of enterprise strategy with the development of [1]. Chinese market economy reform, the accelerated pace of economic globalization. The world economic turbulence frequency, amplitude and influence more and more, more and more kinds of risks faced by enterprises, the degree of risk is also growing, every enterprise is more and more hope to be able to carry out risk management and improve the management efficiency and effect, therefore, the internal control has attracted more and more attention. With the release of control basic norms "and the relevant application guidelines" within the enterprise in our country, the importance of the internal control system of enterprise management is being developed to a higher degree in China More and more enterprises are gradually strengthening the construction of internal control, improvement and implementation.
This paper is divided into four parts. Firstly, based on the introduction of this topic related situation, the internal control theory and related research achievements are reviewed; secondly based on the construction of internal control system about China's system, introduces the definition of internal control elements, the basic principle, the importance and limitations of the construction and development of the enterprise internal control; third according to the actual situation of ABC company, from the internal environment, risk assessment, control activities, information and communication, internal supervision and other five elements of internal control, internal control status of [1] company ABC, to analyze the problem of internal control; finally, the existing problems and the scale of business and the characteristics of ABC company, the enterprise in accordance with the five elements of internal control to improve internal control recommendations, pointed out and future research prospects the research results of this paper, and the research The conclusion. Mainly from the promotion of internal control objectives, the establishment of effective accountability system; strengthen the internal control construction company; learn the advanced enterprise risk management mechanism to reduce the risk of enterprises; strengthen internal supervision, establish and improve internal auditing; strengthen the financial control of enterprise is improved by.[1] to believe it to improve the management level of ABC company, to ensure the reliable information, the security of assets, to ensure smooth operation, reduce business risks, enterprises to achieve their strategic goals, and promote group cooperative management and implementation of the group's overall strategy, have a positive meaning; in addition to the restructuring of state-owned enterprises to private operation can provide some positive reference meaning and reference function.

【學位授予單位】：西安建筑科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.31;F406.7

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