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论文编号：	5382
作者编号：	2220110277
上传时间：	2013/6/7 8:46:02
中文题目：	S公司内部控制有效性评价研究
英文题目：	Study On Internal Control Evaluation Of S Enterprise
指导老师：	齐岳
中文关键字：	内部控制; 关键控制点; 评价标准系统
英文关键字：	Internal Control; Key Factors; Evaluation Standard System
中文摘要：	进入二十一世纪以来，中国企业在经营管理的道路上昂首阔步，其中一些企业不可避免地走了弯路，如蓝田股份事件、中航油事件、科龙事件的曝光等，而内部控制制度失效正是造成这些问题的主要原因之一。企业经营者已经开始意识到内部控制制度的重要性，并着力建立和完善这一制度。世界范围内，法国兴业银行事件以及安然会计造假事件的爆发，以COSO委员会《企业风险管理——总体框架》以及美国《萨班斯——奥克斯利法案》为典型代表的相应政策接连发布，充分体现出了各国政府对企业内部控制失效的严重关切。这些发生企业内部控制问题的国家政府高效的应急处理机制为我们研究与制定内部控制制度提供了非常重要的参考价值。为了保证经济发展快速健康，中国政府需要引导企业建立相对完善的内部控制制度，才能保证企业自身安全有效地经营管理，并在面对激烈的竞争局面时，立于不败之地。内部控制的研究工作，对提升企业经营理水平、保持公司良性发展方向、保证会计信息的准确性和可靠性、保护相关投资者的合法权益不受侵害，都起着至关重要的作用。本文运用比较分析法，结合理论研究与实证分析，阐述了内部控制的相关基础概念理论，并以S公司的业务内容为实例，研究总结出决定企业内部控制活动的关键控制点，并将其作为评价企业内部控制活动标准设计的依据。本文从资源供应、盈利模式、存货计量、固定资产管理、资金筹措等及资金运营6个方面选取了二十二个关键控制点，构成对内部控制活动进行评价的标准系统。本文采用模糊综合法所构建的评价模型，全面评价S公司内部控制活动的有效性。基于内部管理层接收问卷调查，并反馈其对关键控制点的重要性和关联性的认识，从而确定评价标准系统中的每个关键控制点的权重和联系。结尾部分，本文通过分析S公司内部控制活动的现状，对该公司内部控制活动实际存在的疑点漏点提出完善意见，并建立了该公司的内部控制评价标准系统。
英文摘要：	With 21st century’s coming, Chinese enterprises are prancing about the road of development, some of which have unavoidably taken a tortuous course. Invalidation of internal control is one of the mainly reasons resulting in these situations, such as exposing of Lantian share event, China Air Oil event and Kelon event. Building an efficient internal control system is an important affair to all the enterprises at present. Many companies in American have been notice that its role in sharpen their competition in the globe market, same as the scandal of French general bank, and that sparks the usage of Sarbanes-Oxley Act and Enterprise Risk Management-?Total Frame and attraction of government around the world. All the measure used to solve the problem put forward good molds to deal with the same situation. To accelerate our strength of developing economy well and rapidly, Chinese government should lead the enterprises to build up a reasonable inner control system, when facing a more and more drastic competition. The inner control plays an important role on making policy and help to make sure that acquiring high quality information ,and to maintain the basic interests of inverters as well in the end ,it well exert tremendous impact on the future . In this paper, comparative analysis, combined with theoretical research and empirical analysis of the basic concepts of internal control activities and related basic theory by studying the actual business of the S content, summed up to determine the critical control points of the internal control activities, and design based on standard as evaluation of internal control activities. In this paper, from the supply of resources, profit model, the measurement of inventories, fixed asset management, financing and operating six selected 22 critical control points constitute the evaluation criteria system of internal control activities. In this paper, a fuzzy comprehensive evaluation model built a comprehensive evaluation of the effectiveness of internal control activities of S. Receiving the questionnaire based on internal management, and feedback on the importance and relevance of understanding of the critical control points, in order to determine the weight of each critical control point system of evaluation criteria and contact. At the end of this paper through the analysis of the status of the internal control activities of S, the actual existence of the company's internal control activities doubt leak put forward a sound, and the establishment of the company's internal control system of evaluation criteria.
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