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论文编号：	250
作者编号：	2120062275
上传时间：	2008/6/18 9:04:09
中文题目：	基于战略的企业内部控制研究-以
英文题目：	Research on Internal Control o
指导老师：	程新生
中文关键字：	内部控制 战略控制 战略>
英文关键字：	Internal Control Strategic C
中文摘要：	摘 要 自从2001年以来，随着美国的安然、世界通信、施乐和默克制药等一大批著名国际大公司因为财务会计丑闻引起了美国资本市场的动荡，国内的“郑百文”、“麦科特”、“东方电子”、“银广夏”、“蓝天股份”、“中航油” 等上市公司会计造假案纷纷见诸新闻媒体，成为人们关注的焦点。国内外专家对这些案例进行了深入研究发现：企业基于战略的内部控制的无效是诱发上述这些恶性事件发生的根本原因。世界各国政府、各种组织和各个企业借此掀起了一股强大的完善企业内部控制的风暴。美国《萨班斯法案》对公司内部控制做出了极为苛刻的要求。 战略控制是较高层次的管理控制，也是内部控制的一种,它关注长期的、具有战略意义的问题。企业间的竞争在相当程度上表现为战略思维、战略控制的竞争。在某种程度上，战略决定了竞争胜负。然而企业基于战略的内部控制，又决定了企业发展战略的成败。越是优秀企业，越需要有效的战略控制系统来防范企业风险。 国内外许多知名企业，它们在发展过程中既制订了发展战略，同时也实施了内部控制，然而这些企业在战略实施中没能把它们有效的结合起来，两者都没能充分发挥各自的作用，由于企业战略控制和内部控制的无效执行，最终导致了发展战略以失败而告终。 虽然国内外研究战略及内部控制的文献不在少数，并且已经取得了一些成果。但是，目前学者们的研究焦点大多集中于单方面的发展战略或者内部控制，很少从两者的互动关系角度进行研究。在企业的发展过程中，战略和内部控制都不是在孤立地发挥作用，而是彼此相辅相成。本文是把两者有效的结合起来进行研究，因而本文的研究具有一定的实际意义，这也正是本文的创新之处。 基于上述原因，本文以英国D电信公司为例，对公司基于战略的的内部控制做了相关探讨，研究结论认为战略控制对企业的发展具有重大战略意义。望本文能对今后国内外企业的发展战略及内部控制的完善能起到一定的促进作用。 关键词：内部控制 战略控制 战略
英文摘要：	Abstract Since 2001, financial accounting scandals of a large number of well-known international pharmaceutical companies such as the US Enron, World Communications, Xerox and Merck, caused the instability of the US capital market . Accounting frauds of domestic “Zhengbaiwen”, “MACAT”, “Dongfang Electronics”, “Yinguangxia”, “Blue Sky Shares”, “China Aviation Oil”and other listed companies have been seen on the media, which have become the focus of people’s attention. Having conducted in-depth studies on these cases， domestic and foreign experts have found that the fundamental reason for these vicious cases is the invalidity of internal control based on strategy. Governments around the world, various organizations and enterprises have set off a powerful storm of improving internal control, and the “Sarbanes-Oxley Act” makes extremely harsh demands on internal control. Strategic control is not only a higher level of management control, but a kind of internal control, which concerns long-term and strategic issues. In the rapid development of economy and technology, the competition between enterprises shows both strategic thinking and strategic control. To some extent, success relies on strategy. But the internal control which the enterprises base on their strategies， mainly as strategic control， decides the success or failure of their development strategies， and the more outstanding enterprises are， the more effective strategic control systems they are in need of to guard against business risks. Many famous enterprises not only formulate development strategy but also carry out internal control in the process of development. However, in the implementation of the strategies, they failed to combine well with strategic control and internal control， thus failing to make full use of their due roles，and due to the fact that the internal control and strategy control were performed ineffectively， the development strategies ended in failure. Although there are lots of documents on strategy and internal control, and some achievements have been obtained, current experts focused on the development strategy of unilateral or internal control, with little interaction between them. Strategy and internal control cannot work separately in the process of development of enterprises, but they are auxiliary to each other. This paper conducts the research combining the two effectively, making it of great practical significance and that is also the innovation of this paper. For these above reasons，taking D Company in Britain as an example, this essay discusses issues related to internal control, which bases on strategy，reaching a conclusion that strategic control is of great strategic significance for the development of enterprises, in hopes of further improving both development strategy and internal control for enterprises. Key Words： Internal Control Strategic Control Strategy
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