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论文编号：	1331
作者编号：	2220070557
上传时间：	2009/12/8 12:25:06
中文题目：	ABC公司内部控制体系的研究和完
英文题目：	Internal Control System Invest
指导老师：	周晓苏
中文关键字：	内部控制; COSO报告; 企业风险管
英文关键字：	Internal Control; COSO; Enterp
中文摘要：	随着我国加入WTO，越来越多的中国公司进入了世界经济舞台，中国企业也被要求遵守国际商业准则和国际会计准则。目前，研究国际通行的内部控制理论和实务具有十分重要的现实意义。我国在此方面的研究刚刚起步，企业内部控制基础普遍薄弱，种种内控的缺陷和问题，严重地阻碍了我国企业的健康发展。因此，借鉴国外公司先进的管理经验，不断完善我国企业的内部控制制度是行之有效的。 本文对内部控制理论的发展进行了系统地介绍和评价，深入分析了ABC公司内部控制体系的建立和发展，阐述了风险控制理论在市场竞争中的意义，并对ABC公司风险控制体系提出了若干建议。 第一部分 介绍了在当前激烈的市场竞争情形下，研究内部控制制度的意义，以及本文的研究对象和内容。 第二部分 介绍了内部控制概念及其四个发展阶段，并着重介绍了内部控制理论最新发展----《萨班斯—奥克斯利法案》和COSO的两个内部控制整合框架，阐述了作者对内部控制评价的理解，为后面章节实务分析提供理论基础。 第三部分 以美国大型跨国公司在中国的子公司----ABC公司为研究对象，介绍了其应用《内部控制—整体框架》的理论建立基本的内部控制体系及其发展现状和取得的初步成效。 第四部分 用《企业风险管理—整体框架》分析ABC公司现有内部控制体系不足之处，论述风险管理框架在公司内的适用性和必要性，提出了完善公司内部控制规范的建议。 第五部分 结论。内部控制作为一个系统，就是要把有限的资源以最经济的方式进行合理分配，实现企业可持续发展的战略和经营目标。 本文通过对ABC公司内部控制体系的分析研究，证明完善的内部控制制度是企业生存和发展的坚实基础，它能够有效控制企业经营中的各种风险。 关键词：内部控制，COSO报告，企业风险管理，ABC公司
英文摘要：	Along with China has became a WTO member, more and more Chinese enterprises are performing on the world wide economic arena, they are requested to follow international rules accordingly. It is very realistic significance that we research the international internal control theory. Currently related research in China is on the beginning stage, the internal control framework is very weak in Chinese company generally, there are all kinds of risks and weakness, and they have blocked Chinese company healthy development. Through systemic introduce and describe internal control theory development, deeply analyze the internal control framework set-up and development in ABC company, to show up the risk management is very important toll of internal control under more competitive market situation, and provide some suggestions and proposals on the risk management framework development in ABC company. The first part, describes the internal control system research is very important under current competitive market situation, and introduce this article’s main contents. The second part, introduces the internal control concept and four development phases, and describes details on the internal control latest theory - Sarbanes-Oxley Act and the COSO two internal control frames, elaborates the author’s understanding on the internal control, it is the base for the following theory & practice analysis. The third part, take the American Multinational corporation in China's subsidiary company - ABC Corporation as a platform, describes it set up its internal control system as the base of "Internal control - - Overall Frame", and show up its current situation, and it has made the good progress. The fourth part, analyzes the company existing internal control system issues with " Enterprise Risk Management-Integrated Framework，ERM", demonstrates the possibility that internal control newest theory is workable in the business practice. Provide the proposals regarding company internal control improvement. The fifth part, summary. Internal control is as a system, it can help management team allocate the company resource economically, to achieve the business continual strategy and target. This article is the practice study, through the case study, demonstrates the perfect internal control system is the enterprise survival and the development solid foundation; most efficient on the business risk control. Key words: Internal Control, COSO, Enterprise Risk Management – Integrated Framework, ABC Company
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