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论文编号：	3121
作者编号：	2120072451
上传时间：	2011/5/31 7:36:15
中文题目：	企业内部控制现状及对策研究
英文题目：	The enterprise internal control status and countermeasures research
指导老师：	马君潞 教授
中文关键字：	企业内部控制 风险评估 控制活动 控制要素 控制体系
英文关键字：	enterprise internal control; risk assessment; control activities; control elements; control system
中文摘要：	摘 要 本文从内部控制的五要素（即：控制环境、风险评估、控制活动、信息与沟通，监督）出发，对我国企业内部控制的现状进行了综合分析，并提出健全与完善我国企业内部控制的对策，以期对我国企业构建科学、长效的内部控制体系有所裨益。除前言，结束语外，全文分五个部分对此展开讨论： 首先，是对内部控制的概述，从内部控制理论演进入手，介绍了现代内部控制涵义、内容及五要素之间的关系，并进一步介绍了内部控制方法、局限性和目前流行的内部控制框架；其次，报告了我国内部控制的理论建设及的普遍现状，说明了完善内部控制体系构建的必要性和意义；然后，运用内部控制的五个要素，结合现代企业制度的内涵和新经济时代的特征，分析了我国内部建设现状的成因；接着，根据成因分析结果，提出了内外结合综合治理的对策，以便健全与完善我国企业内部控制；最后，结合实际，以为实例，对其内部控制状况进行分析、评价并提出了优化建议。 文章的结束语部分，提出了企业内部控制的几点思考，即，我在完成此论文过程中，在对内部控制有了更为深刻的理解后，个人认为建设和健全内部控制需要注意的关键问题。
英文摘要：	Abstract It’s been one of the most popular topics to strengthen and perfect the company internal control system in theory circle and real affair circle. Internal Control system plays a significant role in prevention of systemic risk and protecting the healthy development of enterprises. Recently， in my county， though construction of internal control， with government departments promoting， has made great progress by referencing to foreign successful experiences and painful lessons， on the whole， our internal control of china’s enterprises is still in the preliminary stages of construction. This article， using five elements of internal control theory， which are control environment， risk assessment， control activities， information and communication， monitoring ， analyzes the status of the construction of internal control causes， and propose Perfecting the internal control measures in order to benefit Chinese Enterprises which are ready to implement science， long-lasting internal control system. In addition to introduction and conclusion， the full text of this discussion in four parts： First， an overview of internal controls， this article， from evolution of internal control theory， introduces the modern internal control meaning， content， methods and limitations， and further introduces the issues requiring attention in construction of internal control and the current popular internal control framework; Second， This article reports the theoretical development of internal control and the general situation， improve the internal control system shows the necessity and significance of building; Then， from the five elements of internal control theory， combining with The meaning of modern enterprise system and the characteristics of the new economic era， This article analysis of the causes of Construction Status of Internal Control. Finally， according to analysis results， improving internal control measures adopted by companies and government is proposed. Conclusion of this article pointed out that the construction of internal control is a system which needs to enterprises， government and social work together.
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