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论文编号：	1077
作者编号：	2220070580
上传时间：	2009/6/8 12:12:13
中文题目：	阿尔斯通公司内部控制研究
英文题目：	Alstom company''s internal con
指导老师：	王全喜
中文关键字：	阿尔斯通公司;财务控制;内部控制
英文关键字：	Alstom company;finance control
中文摘要：	随着我国已加入WTO，越来越多的外资企业进入中国市场，来自外部世界特别是跨国公司的激烈竞争，使公司面临的竞争压力越来越大。如何提高自身的竞争力，以一种更积极的态度参与到世界竞争的潮流中去将是我国企业面临的主要问题和难题。 按照美国反舞弊性财务报告委员会（简称COSO）的报告，公司应建立一个包括控制环境、风险评估、控制活动、信息与交流、监督评审的内部控制的理想框架。我国在2000年修订的《会计法》，明确要求各企业加强内部会计监督，建立有效的内部控制。目前很多规模较大、管理比较规范的企业已经按照有关法律的要求建立起比较完善的内部控制制度，但从实际情况来看，执行的并不理想。美国曾是内部控制的策源地，也是实行内部控制时间较长，理论相对完善的国家，然而近年来一连串的财务丑闻都证明内部控制执行的漏洞。我国上市公司会计造假的恶性案件也屡有披露. 我国对内部控制问题的关注和重视开始于上个世纪80年代，在2001年后才颁布了《内部会计控制规范—基本规范（试行）》等相关法规条例。近几年来，我国对于内部控制问题的研究大多以1992年COSO组织发布的《内部控制—整体框架》作为研究依据和蓝本。因此，我国对内部控制的研究在认识方面落后于欧美等发达国家，在实践方面更是存在很大的差距。针对以上的情况，如何以最新的内部控制思想来考虑我国企业内部控制问题就显得非常必要。本文将以外资企业的内部控制作为研究对象，以内部控制理论为基础，结合外资企业组织结构，会计核算方面的特殊性，通过对一家外资制造企业的实例分析，从组织结构、内部控制制度、业务流程中的内部控制机制等方面找出企业存在的问题，并提出完善其内部控制的方法，以便为外资企业完善其内部控制，提供一个可借鉴的参考。
英文摘要：	After China entry WTO, more and more foreign enterprises come into Chinese market.Faced with the aggressive competition from multinational company,the pressure for the enterprises’ survival becomes more and more demanding.How to increase enterprises’ competitive edge is an important question and problem in China. According to the report from the Committee of Sponsoring Organization of the Treadway Commission, enterprise should establish an ideal internal control framework with control environment, risk appraisal,control activity,information & communication,monitoring. In the latest Chinese accounting law, it clearly mentioned that each enterprise should strengthen internal accounting supervision, and establish an valid interanl control. Currently, many big-sized enterprises had set up better internal control system based on the requirement of relevant laws. In reality, the implementation of internal control is not good. America is the cradle of internal control, it has the better internal control theory and implement the internal control for a long time. However, a series of financial scandal occured in recent years in Amercian, which indicate the leak of internal control implementation, the same issues also happened in China. In China, we began to pay attention to internal control from the 1980s. Some relevant laws and regulations, such as “the regulation of internal accounting control –basic regulation ” was published after year 2001. In recent years, we research the internal control based on COSO’s “internal control—integrated framework” which was published in 1992. Therefore, our research regarding internal control is behindhand than developed country, and our practice is also laggard.Considering the current situation in China, it is necessary for us to think about internal control with the latest internal control theory and idea. In this thesis, I choose a foreign investment company as research target. Through analyzing the basic theory of the internal control,the present paper combining the internal organization structure and the accounting system and the specific of its oneself, analyze detailedly the internal control issue in several aspects such as organization structure,internal control system and its mechanism in business process.On the basis of analysis results,the problem which exists in the internal control system of this company was disclosed and a concept was provided to improve the internal control system in this company.These analysis give valuable reference for the theory of consummate internal control system in foreign investment compamy.
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