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论文编号：	2884
作者编号：	2120082267
上传时间：	2010/12/15 11:01:56
中文题目：	N&N公司内部会计控制的研究
英文题目：	The research of the intemal accounting control of N&N Co.
指导老师：	陈国欣
中文关键字：	内部控制 内部会计控制规范 N&N公司
英文关键字：	internal control internal accounting control standard
中文摘要：	摘　要 自20世纪90年代以来，让世界震惊的美国“安然事件”,中航油（新加坡）事件，在我国证券市场上的“银广厦事件”“蓝田股份”等例 ,这些著名公司的轰然倒塌，给世界强烈的震撼，大家不禁要问“为什么会出现这样的结果”“事发前是否有内部控制”“管理层到底在做些什么工作””到底哪些信息是真的“等等，导致失败的原因多种多样 ,其中缺乏严谨的内部会计控制是导致其失败的重要因素之一。从国内外企业的失败经验总结中，更加说明了建立健全内部会计控制的重要性。 内部会计控制制度是在现代经济制度下的必然产物，是确保企业正常生产经营，保护公司各项资产的安全性，提高会计信息质量的必须工作。 建立、健全适应本企业发展的内部控制制度是确保企业长期、稳定发展的前提，是实现效益最大化的重要手段,并具有重大的现实意义。杜绝会计造假行为，加强会计核算职能，迫切要求构建内部会计控制；国内外会计管理失败的经验教训迫切要求企业实行有效的内部会计控制；防范财务舞弊，减少财务相关的经济犯罪要求企业建立有效地内部会计控制；建立现代化企业制度 ,完善企业内部管理 ,迫切要求构建有效的内部会计控制制度；有利于公司治理，保护公司财产，实现公司目标；有利于外资企业在中国的发展。 该篇首先介绍了内部控制理论及会计控制理论的发展历程及国内外相关的理论研究，对我国的内部会计控制进行了分析，然后从我国企业内部控制现状出发，分析企业内控制度失控的主要原因，结合《内部会计控制规范》的颁布，认为内部控制不应仅局限于内部会计控制，更加应根据企业实际情况考虑其完整性，企业会计控制只是公司运行中的核心控制。最后，应用本文的研究成果对N&N公司的内部会计控制进行了再设计。 N&N公司是由欧洲丹麦王国投资，1994年在天津经济技术开发区成立的丹麦投资的外商独资公司，主要生产治疗糖尿病人使用的药物-胰岛素及相关注射器。公司管理层大都是丹麦母公司委派的外籍人员，生产工人及一般职员都是中国当地员工，由于中外双方的文化不同，管理方法不同，税法上的差异等也影响了公司的内部会计控制，随着中国《公司法》及《内部会计控制规范》的发布，中国政府对加强公司治理，建立严格的内部会计控制体系，进行了相关法律的规范管理，同样要求在中国投资的外商企业加强相关内控的建设，本文主要是从内部控制入手，介绍国内外内部会计控制的发展过程，以及在实际操作中所遇到的问题及现状，旨在构建一种在现代企业管理模式下的内部会计控制参考模式，即保持欧美公司自有的管理体系，同时又能适应中国的法律法规，为在华投资的欧美公司提供可以借鉴的内部会计控制体系。同时将N&N公司的内部控制重新设计，首先探讨N&N公司现有的内部会计控制制度，然后分析其内部会计控制中不足及待改进的方面，再提出改进措施。 本文的创新点在于对在中国天津经济技术开发区投资的丹麦企业内部会计控制体系进行研究，借鉴N&N公司在内部会计控制中先进的管理理念，欧洲以人为本的文化，不断创新的自我提高技能，丹麦企业内部会计控制的现状，给中国的企业一些经验分享；对丹麦投资的N&N公司的内部控制制度进行重新的设计，构建更完善，更适宜企业发展的内部会计控制体系，在华投资的企业既要保持自己公司的管理控制体系，同时又要适应中国当地政府的管理要求，企业又要谋求更高更快的发展，构建更适宜企业发展的内部会计控制体系就更加重要。本文希望在这里为相关的公司提出改进建议，更为我国企业的发展提供相关的经验借鉴。
英文摘要：	Abstract Since 1990s, many financial issues like, “American Enron’s Collapse”, “trumped-up case in Shitong Corporation”, and my fraud and bankrupt cases happened in our country’s stock marketing, the reason for them is lack of functional management and control of inner accounting. All of these practical lessons and experiences prove us a vivid fact that controlling of inner accounting is critical, and what’s more, these lessons also tell that it is very necessary for our country to establish and improve our accounting system. Internal accounting, a system for operating, adjusting and restricting enterprises, is critical for an enterprises fate. Therefore, relevant departments should strengthen supervision and control of inner accounting, which is the most important actions for solving such problems as social disorders, fraud accounting information in order to protect owner’s right. To establish and improve the development of internal control system is to ensure achieve the goals both in long-term and short-term. To prevent the counterfeiting activities and strengthen the accounting function is urgently required the establishment of internal accounting controls；To learn from those failure cases in the world is urgently required the effective company's internal accounting controls; To prevent financial fraud and reduce financial mistake；To reduce the economic crimes is required companies to establish effective internal accounting control; Required by the modern enterprise system and improve internal management, enterprise networks demands the establishment of effective internal accounting control system; To protect those property of the company and reach the company goals; Good for foreign-venture enterprises in china's development. This essay firstly presents the theoretical principles of internal accounting management together with a detailed analysis of the status of our country’s internal accounting and gives a comparison with the international accounting; Secondly, this essay states an idea that inner accounting management should not only be confined to inner accounting, but also should be improved by considering its completeness and systematicness based on the reason analysis of losing control in a company, because enterprise accounting control is the core for running a company; then this essay proposes some suggestions for improving the scope, aim, and setting-up of present internal accounting in our country. Finally, the internal accounting of N&N is redesigned based on the research result of this essay. As a Danish-invested company established in 1994 and located in TEDA, Tianjin, N&N’s main products are medicine for treating people’s diabetes and related insulin injectors. Most of the company’s management staff are Danish people, and the production line staff is composed of Chinese people. Due to the difference of cultures, management and tax regulations, inner accounting is influenced in some way. But with the publishing of “Company Law” and “Internal Accounting Management”, this company has been perfecting the system inside. Hope these ideas can help other foreign-invested companies in China. This article mainly introduce the theories of internal control, the introduction of the development history of internal accounting control, especially the problems encountered in practice, to intent to build a modern enterprise management model of internal control , which maintain and the company has a management system, based on the laws and regulations of China, give some expenses for those foreign-ventures company located in China. Evaluated the existing internal accounting control system of N&N co. , then analyze their deficiencies and improvement area. To re-design the company's internal accounting control system, and give some suggestion for improvement. Innovation of this essay lies in share the internal accounting control system from foreign-ventures company invested from Europe , to understand the internal accounting control system in N & N company, including the European people-oriented culture, innovative self-improvement skills, Denmark internal accounting control system, to provide some experiences for our Chinese enterprises. To set up more suitable system for foreign-ventures company to get more fast development in China.
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