本文選題：企業(yè)內(nèi)部控制評價 + 評價軟件　； 參考：《北京工業(yè)大學(xué)》2016年碩士論文

【摘要】：企業(yè)內(nèi)部控制評價是對企業(yè)內(nèi)部控制的有效性進行的評價,也就是指企業(yè)內(nèi)部控制評價主體根據(jù)一定的內(nèi)部控制評價標準對企業(yè)在一定時期內(nèi)(通常是一個財務(wù)年度)的內(nèi)部控制合理保證內(nèi)部控制目標的實現(xiàn)程度或水平而進行的評價活動。準確的企業(yè)內(nèi)部評價對于企業(yè)最高管理層、政府監(jiān)管部門以及市場經(jīng)濟中的中介都具有非常重要的意義。論文系統(tǒng)地開展企業(yè)內(nèi)部控制評價研究,并設(shè)計相應(yīng)的控制軟件系統(tǒng),論文主要內(nèi)容包括:(1)企業(yè)內(nèi)部控制評價指標體系設(shè)計。根據(jù)一定的評價指標構(gòu)建原則,結(jié)合我國企業(yè)的實際情況,設(shè)計相應(yīng)的評價指標體系。(2)企業(yè)內(nèi)部控制評價方法研究。設(shè)計了企業(yè)內(nèi)部控制評價的三級指標,并進一步提出綜合指標和全指標設(shè)計方法。(3)企業(yè)內(nèi)部控制評價軟件設(shè)計與開發(fā)。依據(jù)指標體系、評價方法、權(quán)重設(shè)計和評分標準,進行評價軟件的設(shè)計和開發(fā)。(4)企業(yè)內(nèi)部控制評價軟件系統(tǒng)實現(xiàn)。運用評價軟件,對企業(yè)的內(nèi)部控制情況進行評價,將評價結(jié)果提供給企業(yè)和政府部門參考。(5)企業(yè)內(nèi)部控制評價軟件系統(tǒng)應(yīng)用。詳細介紹系統(tǒng)使用流程和方法,以及生成數(shù)據(jù)使用。一方面可促進企業(yè)自身加強內(nèi)部控制,另一方面可為國資委加強對企業(yè)的監(jiān)管提供依據(jù)和參考。
[Abstract]:The evaluation of enterprise internal control is an evaluation of the effectiveness of enterprise internal control. It refers to the degree or level of the internal control objective of the enterprise within a certain period of time (usually a financial year), according to certain internal control evaluation criteria, that is, the internal control evaluation subject of the enterprise reasonably ensures the degree or level of achievement of the internal control objectives. And evaluation activities carried out. Accurate internal evaluation is of great significance to the top management, government supervision department and intermediary in market economy. This paper systematically studies the evaluation of enterprise internal control and designs the corresponding control software system. The main content of this paper includes the design of the evaluation index system of enterprise internal control. According to certain evaluation index construction principle, combined with the actual situation of enterprises in our country, the corresponding evaluation index system is designed to study the evaluation method of enterprise internal control. The third grade index of enterprise internal control evaluation is designed, and the comprehensive index and the whole index design method are put forward, and the software design and development of the enterprise internal control evaluation software is put forward. According to the index system, evaluation method, weight design and scoring standard, the design and development of evaluation software. 4) the implementation of enterprise internal control evaluation software system. The evaluation software is used to evaluate the internal control of enterprises. The evaluation results are provided to enterprises and government departments for reference. 5) the application of internal control evaluation software system in enterprises. Detailed introduction of the system use process and methods, as well as the use of generated data. On the one hand, it can promote enterprises to strengthen internal control, on the other hand, it can provide basis and reference for SASAC to strengthen the supervision of enterprises.
【學(xué)位授予單位】：北京工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：TP311.52
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本文編號：1889148