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论文编号：	4449
作者编号：	2220100536
上传时间：	2012/6/9 13:58:20
中文题目：	E公司内部控制研究
英文题目：	Research on internal control system of E company
指导老师：	刘志远
中文关键字：	内部控制 控制环境 风险控制 控制活动
英文关键字：	internal control , control environment, risk assessment, control activities
中文摘要：	随着全球经济迅速的发展，越来越多的企业前往美国上市，在萨班斯法案颁布后的，后萨班斯时代，内部控制已经变得越来越重要了，也得到了方方面面的关注。世界各国为了完善上市公司的内部控制制度，都相应的颁布了一些法律法规，推动了内部控制法规的建设，使内部控制得以顺利的实施和运行，相应的对违反这些法律的行为将会付出巨大的代价。1992年COSO发布了《内部控制——整合框架》。其内部控制框架被划分控制环境、风险评估、控制活动、信息与沟通、监督五个控制要素。由于COSO报告提出的内部控制的五要素，不仅满足了内部控制理论和实践发展的需要，与此同时还受到业内人事的广泛好评，已经成为世界范围内通行的权威性的内控标准，被世界各国的审计机构、监管机构等相关单位所广泛的采纳。本文以母公司在美国纽约证券交易所上市的E公司为研究对象，因其拥有着上百年的经营历史，经营业绩始终保持着有效的增长，具有丰富的管理经验，在内部控制方面有着自己独特的管理方式和方法。本文采用案例分析的方式，通过对E公司内部控制加以分析，找出其内部控制的特点。主要包括对内部控制相关理论的回顾，内部控制发展阶段的介绍，内部控制的要素分析，对美国上市公司内部控制实施的法律背景的描述，借此引入E公司的案例，通过介绍E公司的基本情况，内部控制的特点及现状，从而分析E公司在内部控制上存在的问题，以及存在这些问题的原因，最后提出在内部控制方面需要改进的建议。对E公司案例的分析始终围绕着COSO报告的五要素进行的。有效的内部控制，对于提高企业的经营成果和生产效率，加强公司信息披露的及时性和可靠性，保证公司行为的合法性及合规性，保护投资者的合法权益，以及保证整个资本市场的有效运行都有着广泛而深远的重要意义。由于我国的内部控制体系的构建晚于美国，在一定程度上已经和美国的内部控制趋同，所以通过对有着成功经验的美国上市公司的分析，对国内希望在美国上市或者已经在美国上市的国内公司在内部控制体系方面的完善有一定的借鉴作用，从而提高内部控制的有效性和实用性，提高企业自身的管理水平，最终提高企业在国际市场上的竞争力。
英文摘要：	With the rapid development of the global economy, more and more enterprises listed in the United States, after SOX , internal control has become more and more important, also got the attention of all aspects. All countries in the world in order to perfect the internal control system of the listed company, the corresponding announced some legal laws and regulations, and promote the construction of the internal control , make internal control the implementation and operation of the smooth, corresponding to the violation of these legal behavior will pay a heavy price. 1992 COSO issued the internal control-integrated framework . The internal control framework is classified control environment, risk assessment, control activities, information and communications, Monitoring five control elements. COSO report due to the proposed the internal control of the five elements, not only meet the internal control theory and practice the needs of development, at the same time but also by the industry personnel widespread praise, has become the world's range of internal control standards authority , the world of audit institutions, regulators and related units are widely adopted. This paper selected the parent company, which listed on the New York stock exchange of E company as the research object, because it has hundreds of years of operating history, business performance kept an effective growth, has the rich management experience, in the internal control with a unique management way and method. In this paper, the case analysis of mode, analyze the E company internal control system and find out the characteristics . Mainly includes the related theory of internal control, review of the internal control of development stage, the internal control factor analysis, for the United States in the implementation of the listed company's internal legal background. Take this into the E case analysis, through the introduction of the basic situation of the company E, the characteristic and the present situation of internal control, find out the internal control problems of E company and the reasons of existence problems, and provide the improvement suggestion of the internal control .The analysis of E company always around the five control elements from COSO report. The effective internal control to improve the enterprise operating results and the production efficiency, strengthen the information disclosure of the timeliness and reliability, ensure company's behavior legality and compliance, protect the lawful rights and interests of investors and guarantee the effective operating of the capital market. Because of our country's internal control system of the construction is later than United States, in a certain extent it’s same like the United States of the internal control and through the analysis of the successful experience of the United States has a listed company, hope to prepare listed in United States or have been listed in the United States of the domestic company get reference, so as to improve the effectiveness and practicability of the internal control, improve the management level of the enterprise itself, eventually improve the enterprise competitive power in the international market.
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