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论文编号：	1476
作者编号：	2120082295
上传时间：	2010/5/18 16:09:30
中文题目：	百利得公司内部控制体系构建研究
英文题目：	Study on Internal Control System Construction in KAAC
指导老师：	陈国欣
中文关键字：	内部控制整体框架 风险管理 内部控制基本规范 百利得公司
英文关键字：	The overall internal control framework risk management The basic regulations of internal control KAAC
中文摘要：	摘要 内部控制是18世纪产业革命以后，企业规模化和资本社会化的结果。建立完善的内部控制制度，有助于企业达到自身规定的经营目标。目前，它在经济管理和监督中发挥着重要作用。2009年7月，由我国财政部联合五部委颁布的《企业内部控制基本规范》开始施行，标志着我国企业内部控制建设进入了一个新的发展阶段。随着基本规范的实施，对我国企业建立现代化的内部控制管理体系提出了更高的要求。 我国国内的学者对内部控制标准体系的建设做了大量的研究，但是，研究主要集中在了内部控制的理论层面上，很少涉及操作层面上的研究，而且，由于我国长期以来在公司治理方面存在着结构和人员素质等方面的问题，多数企业没有意识到企业建立完善的内部控制制度的意义，对内部控制的概念也比较模糊，使得在内部控制标准实施方面的研究一直是裹足不前。 本文主要应用了COSO内部控制框架的理论，在分析百利得公司内部控制现状的基础上，就建立企业内部控制体系的方法、步骤进行分析和研究，并给出具体的实施方案，以期达到研究内部控制的理论如何在企业中实际运用的目的。构建内部控制体系包括了如下内容:1.按照COSO内控框架，分五个部分(内部环境、风险评估、控制活动、信息和沟通、内部监督)设计内控体系，阐述公司在这五方面的方针、政策，汇总公司相关制度、规定;2.设计内部控制子系统:基于公司现有的业务流程，设置关键控制点及其控制措施，对内部控制的流程和制度重新进行梳理。 通过研究最终形成的一套职责明晰、操作性强的内控体系，具有“事前防范为主，事中控制和事后补救为辅”的特点，为企业的内部控制活动的实施提供了具体的规范和指导，同时通过对内控体系定期进行绩效评估，分析体系运行的情况和内控目标的偏差程度，继而实时进行系统的改进，为企业经营的效果性和效率性提供了持续的过程保障。
英文摘要：	Abstract Internal control first appeared in the 18th century， which is after industrial revolution. It is the results of scale and capital socialization. The establishments of sound internal control systems, helping organizations achieve their business objectives required. At present, it plays an important role in economic management and supervision. In July， 2009 ，the basic norms of internal control which was issued by China’s Ministry of finance and five ministries came into effect .It marks the end of the internal control of enterprises in China has entered a new stage of development. With the basic norms of implementation, the establishment of a modern internal control management system proposed by higher demand. China's domestic scholars has done a great deal of research on internal control standards system of construction， however, the study focused on the internal control of the theoretical level, rarely involved in operational terms of study, and, because there is a structure and personnel issues, most companies don't realize enterprise establish a comprehensive system of internal control, internal control concepts can compare fuzzy, internal control standards implementation research has always been a deterrent. This article is mainly applied the theory of COSO internal control framework, in the analysis of KAAC on the basis of the current situation, to the establishment of the internal control system of methods, procedures, analyses and studies, and gives a detailed implementation plan, with a view to achieving of internal control theory to practical application in the enterprise. Construction of the internal control system include the following: 1. in accordance with the COSO internal control framework, divided into five parts (the internal environment, risk assessment, control activities, information and communication, internal oversight) design internal control system, explains in this five aspects of the guidelines, policies, summary of the company system, requirement; 2. the design of internal control subsystem: based on the company's existing business processes, set the critical control points and control measures, the internal control processes and system restart. By studying the final form of a set of responsibilities clear, operative of the internal control system, with the advance guard, in control and afterward as a supplement to the characteristics, as the enterprise's internal control activities of its implementation, the specific standards and guidance, at the same time through the internal control system of regular performance assessment, analysis of the system is running and the degree of deviation of internal control target, real time system improvements, business results and efficiency of the process to provide ongoing protection.
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