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论文编号：	267
作者编号：	2120062315
上传时间：	2008/12/15 11:35:40
中文题目：	克瑞上海公司内部控制研究
英文题目：	Research on Internal Control o
指导老师：	程新生
中文关键字：	萨班斯法案 内部控制 内部控制实
英文关键字：	SOX Internal Control Internal
中文摘要：	摘　要 自从2002年以来，随着美国的安然、世界通信公司、施乐公司和默克制药等一大批著名跨国大公司因为财务欺骗丑闻引起了美国资本市场的巨大动荡，国内的东方电子、中航油、银广厦也纷纷暴露出内部控制的不健全和不完善问题，使投资者失去了对资本和其他投资市场的信任和信心，对那些大型国际企业的信息披露和内部控制的健全和完善提出了更高的要求。这时美国国会出台了由众议院金融服务委员会主席奥克斯利（Oxley）和参议院银行委员会主席萨班斯（Sarbanes）联合提出的《2002年公众会计改革和投资者保护法案》，又被称作《2002年萨班斯—奥克斯利法案》，英文简称SOX，该法案于2002年7月30日正式生效，对美国的会计职业监管、公司治理、证券市场监管等方面做出了许多新的规定，并且强制要求所有在美国上市的公司和美国公司的海外公司必须遵守萨班斯法，完善其内部控制。 本文首先介绍了内部控制在国内国外的研究状况，回顾了内部控制发展的历史，萨班斯法案的形成、争论和影响及核心条款。然后以一家国内的美国独资公司克瑞上海公司初步实施内部控制为实例，首先介绍了这家公司的历史背景和现实状况，分析了公司的内部控制环境和外部面对环境，并且介绍了内部控制过程的设计原则，根据公司的实际业务情况划分了十个控制循环，简要描述了公司的内部控制实施的整个过程，发现的问题及应对，采用调查统计分析与全面分析的方法研究了内控实施过程遇到的问题和现状，内部控制实施不同的问题所带来的影响，在此基础上提出了相应解决措施，探讨有效的实施可行举措和针对本公司的特点的对策，同时分析了实施萨班斯法案过程中面临的重要问题，为国内的很多面临同样或相似状况的企业提供了参考。 通过调查统计研究结论表明，克瑞上海公司在内控的实施过程中存在了很多的问题，员工对公司内部控制认识不足，高层重视度不够、内部沟通不充分、员工不能完全掌握新的规章制度流程等等问题，需要不断改进完善公司的内部控制才能达到萨班斯法案的要求。根据企业全面风险管理框架的八要素，制定了下一步改进并完善内部控制的计划措施，包括改善内控环境、拟定实施计划、加强沟通、强化规章制度学习、监督控制等措施。因克瑞上海公司既具有中小企业的特点，又具有企业自身的特点，所以我们应该研究更多的企业以获得内部控制实施的普遍有效方法。
英文摘要：	Abstract Since 2002, 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. Imperfect and unsound internal control of domestic “Eastern Electronics”, “China Aviation Oil” and “Yinguangxia” ruined the confidence and trust in capital and other capital market and also brought forward higher requirements to those large international enterprises on perfection of information exposure and internal control. Therefore the Capital Hill produced Public Company Accounting and Investor Protection Act of 2002 which was also called 2002 Sarbanes-Oxley Act(SOX for short). The act was carried out on 30th July 2002. There are many new rules on accounting supervision, company administration as well as capital market supervision and so on. It also obliged the obedience of all companies in American stock market and outside American companies for SOX and the improvement on their internal control. First of all, this thesis introduces the research status in the domestic and abroad and then reviews the history of the development of internal control, the formation, controversy, influence and core articles of SOX. After that it takes the Branch Office in Shanghai of and American Company, Crane for example. Beginning with introduction of the history, background and current status of this company, this article analyzes the internal control environment and outside environment and the designing rules of internal control process, allocates ten control cycles based on the actual business in the company, makes a brief description of the whole process on how to carry out internal control and also the problems arisen and solutions to them. This essay analyzes problems, current status and impact we come across in the process of implementation of internal control by means of investigation and statistic, and therefore puts forward respective solutions to them. This essay discusses the effective and workable measures together with some special solutions in allusion to this company. At the same time, this essay analyzes the main problems we have to face in the process of the implement of SOX, which will be a good reference to local companies with similar characteristics. The result of the investigation shows that there are a lot of problems in the implement SOX in Crane Shanghai, for example poor understanding of internal control of employees, inadequate attention of executives, insufficiency of internal communication and incomplete mastery of new rule, procedure and standard process and so on. Therefore we have to improve the internal control steadily so as to meet the requirement of SOX. Based on the Eight Essentials in Enterprise Risk Management—Integrated Framework, this essay makes plan to improve and strengthen the internal control including improvement of the internal control environment, making implement plan, improving communication, strengthening the study in new policy and procedure, monitoring and controlling, etc. Apart from distinctive characteristics, Crane Shanghai has common features with some middle and small domestic companies, so we have to investigate more companies to get more effective methods on implement of internal control.
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