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论文编号：	1075
作者编号：	2220070540
上传时间：	2009/6/8 11:02:43
中文题目：	A公司内部控制研究
英文题目：	A Corporation internal control
指导老师：	程新生
中文关键字：	内部控制;投资类企业;企业治理;<
英文关键字：	Internal Control;Investment en
中文摘要：	内部控制是现代企业进行有效管理、实现经营目标的重要手段。行之有效的企业内部控制体系，是企业生存与发展的根本保证。根据美国的调研结果，约有70％的公司破产是由于内部控制设计与执行存在缺陷所致的。自上世纪90年代以来，国外一些风险资本悄然进入中国的信息产业、生物制药等风险投资领域，同时也激发了国内资本对风险投资领域的发展。投资类企业在经过十余年的发展，在我国经济中已成为一道独特的风景线。目前对于这种有别于一般行业的投资类企业，我们对其运作方式、内部控制管理模式及对我国经济可能产生的影响缺乏深入且系统的研究。为了促进该行业的良性发展，有必要对投资类企业的内部控制进行深入地调查分析、研究探讨。 鉴于投资类企业经营模式的特殊性，为研究、探讨与之契合的内部控制的体系与控制模式。从理论意义上看，本文研究的是企业内部控制理论在投资行业一般机理研究的深化，是应对资本投资企业内部控制进行深层次的剖析。从对企业内部控制的通用方式、方法的研究出发，引申到投资类企业内部控制体系设计、实施、维护与完善的具体性研究。 首先，本文介绍分析了内部控制理论和COSO委员会内部控制框架。探讨、研究企业内部控制实际应用操作模式与方法。 再者，结合理论部分的分析，选取A公司作为实例进行实证研究。通过对A公司运作方式、内部控制管理模式地分析，探讨了投资类企业在内部控制方面可能存在的控制缺陷与问题。试图从深层面找出产生这些问题的原因，并通过对投资类企业内部控制的研究，找出解决这些问题的途径与思路，为更有效地促进投资企业地发展，充分发挥该行业对宏观经济地建设作用提供思路。 最后，根据投资类企业的行业特点，通过分析、评估其内部控制现状，合理确定其关键控制点，从公司级层面和流程级层面的管理控制，探讨、研究适合于投资类企业的特定内部控制方法、政策、流程与程序，以产生具有实用型和科学性的研究成果。
英文摘要：	Internal Control is an important method employed by modern enterprises for effective management and realization of operational goals. An effective system of internal control is a key element of an enterprise’s development and survival. According to statistical data from the United States, approximately 70% of bankruptcies are caused by a deficient design or operation of an internal control system, or both. Since 1990, several foreign venture capital firms, focused on the information and biopharmaceutical fields, have been established in China, and they have stimulated the development and growth of indigenous venture capital firms. After more than a decade of progress, investment enterprises have formed a unique landscape in China. Currently the investment and venture capital community in China is developing critical knowledge and experience with the potential operational and managerial models applicable for investment enterprises, which differ from those of all other types of enterprises. In order to accelerate and advance this type of industry, it is necessary to conduct in-depth research and analysis on the internal control systems of these enterprises. This thesis attempts to study and discuss the compatibility of internal control systems and their theoretical models, focusing on the unique management models of investment enterprises. This thesis also examines the theory of internal control of enterprises, which is the extension of internal operational management mechanisms of regular enterprises, and responses to the analysis of such theory. The thesis examines the most commonly used methods and procedures of internal control of enterprises, and thus focuses on the most concrete and readily employable research on the design, implementation, maintenance, and perfection of internal control systems in enterprises. First, this thesis introduces and examines the internal control theory and the internal control framework as defined by the COSO Committee, and discusses research on the practicality of various methods and models of operating internal control systems. Secondly，the thesis describes a case study of Company A in light of the result of research in internal control processes. Through research and observation of the models of Company A’s operation and internal management, this study identifies potential problems modern investment enterprises may have with their implementation of internal control systems. This thesis attempts to find the basis of these issues, and provide solutions based on its research of these investment enterprises. Hopefully this study will help in the advancement of the development of the investment enterprise community and the macroeconomic outlook on the whole. In summary, this thesis will establish its objective through the analysis and evaluation of the unique internal control processes of investment enterprises. It also will discuss and examine the ways, policies, processes, and systems that are most compatible with internal control systems of enterprises at the level of company operation and management. In this manner, this thesis aims to submit research conclusions that are both scientifically valid and presenting immediate practical implications.
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