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论文编号：	10522
作者编号：	2120163234
上传时间：	2018/12/6 19:54:55
中文题目：	C企业内部控制研究
英文题目：	Research on Internal Control of C Enterprise
指导老师：	刘志远
中文关键字：	企业管理;内部控制;风险防控
英文关键字：	Business Management; Internal Control; Risk Prevention
中文摘要：	良好的内部控制体系，对于会计信息质量的保证，对于企业健康的发展以及经济的良好运行具有重要意义。随着经济的飞速发展，企业面临的风险越来越大，风险种类也越来越多，为了确保公司治理的科学性和有效性，增强信息的可靠性，保证企业经营对遵循相关法律，企业需要建立良好的内部控制体系。完善的内部控制不仅可以与企业战略密切结合，更能促进企业战略落实为行动，促进其目标的实现。 C公司是一家从事服务行业的、拥有众多下属机构的企业。近几年，其资源拓展步伐加快，然而在发展的过程中，其经营业绩并不理想，众多新成立的分支机构纷纷亏损。另外，C企业也存在着诸如人才流失严重、营运资金管理不善等诸多问题。影响企业发展的同时，对社会资源也造成了一定程度的浪费。因此，笔者拟对C企业内部控制方面的问题进行研究。 本文首先对国、内外内部控制的相关文献进行回顾，对相关理论进行梳理，为研究案例公司的内部控制问题奠定了理论基础。其次，以内部控制基本框架为基础，从内部控制五要素方面，对案例公司的内部控制现状和问题进行分析，并分析可能引起这些问题出现的原因。最后，本文针对案例公司比较突出且重要的问题，提出相应的解决方案，以期帮助案例公司解决内部控制方面存在的问题，提高经营效率，实现战略目标。
英文摘要：	A good internal control system is of great significance to the quality of accounting information and the healthy development of the company as well as the good operation of the economy. With the rapid development of the economy, enterprises are facing more and more risks and increasing types of risks. In order to ensure the scientific and effective corporate governance, enhance the reliability of information, and ensure that business operations comply with relevant laws, a good internal control system needs to be established. A good internal control can not only be closely integrated with corporate strategy, but also promote the implementation of corporate strategy and promote the realization of its goals. Company C is a corporation with a number of subsidiaries in the service industry. In recent years, the pace of its resource expansion has accelerated. However, in the process of the development, its operating performance was not satisfactory, and many newly established branches have suffered losses. In addition, C companies also have many problems such as serious brain drain and poor management of working capital. While affecting the development of enterprises, it also caused a certain amount of waste on social resources. Therefore, the author intends to study the problems of internal control of C enterprises. This paper first reviews the relevant literatures of internal control at home and abroad, and combs relevant theories, which lays a theoretical foundation for the study internal control problems of the case company. Secondly, ba sed on the basic framework of internal control, from the five elements of internal control, I analyze the status quo and problems of the internal control of the case company, and analyze the reasons that may cause these problems. Finally, this paper proposes corresponding solutions to the more prominent and important problems of the case company in order to help the case company solve problems in internal control, improve operational efficiency and achieve strategic goals.
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