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论文编号：	5829
作者编号：	2220110351
上传时间：	2013/12/5 10:12:16
中文题目：	H烟草公司内部控制研究
英文题目：	Research on internal control of H tobacco company
指导老师：	边泓
中文关键字：	内部控制，全国虚假财务报告委员会下属的发起人委员会，烟草公司
英文关键字：	internal control; the Committee of Sponsoring Organizations of The National Commission of Fraudulent; tobacco companies
中文摘要：	美国资本市场爆发的“安然事件”及我国证券市场出现的银广夏等一系列上市公司财务舞弊丑闻，暴露了上市公司存在严重的内部控制缺陷。这些企业出现财务危机的根本原因是内部控制的失效。内部控制并非是静态的，而是一个动态循环的过程，内部控制的有效性不仅要求企业建立完善的内部控制制度，还要保障其有效运行。内部控制自我评价是保障企业内部控制有效运行的非常重要的一个环节。本文拟站在企业管理者视角，从经营管理角度对烟草公司内部控制进行系统的研究。本文主要分为五个部分展开讨论，第一部分主要对研究背景及意义、研究现状、本文主要内容及研究方法等进行简要阐述。第二部分对内部控制进行理论分析，包括企业内部控制的内涵，理论基础及现实意义等内容。第三部分结合COSO内部控制框架对内部控制评价体系的内容进行了分析和阐述。第四部分为烟草公司内部控制的研究，在对烟草行业进行分析的基础上，以H烟草公司为例进行案例分析，剖析其内部控制的实施现状，并从COSO内部控制要素框架方面对其进行内部控制评价，分析存在的问题。第五部分提出完善H烟草公司内部控制的可行措施。通过以上五部分的研究分析，可以认识到实施烟草公司内部控制不仅具有坚实的理论基础，而且对于满足企业、监管者各方需求以及促使烟草公司持续健康发展具有重要的现实意义。本文尝试构建从COSO内部控制要素框架角度来评价烟草公司内部控制情况，这对于我国烟草行业内部控制评价体系的构建、实施以及内部控制工作的改进、完善具有一定的启示作用。
英文摘要：	The existence of serious defects of internal controls in listed companies is revealed by the “Enron scandal” in American capital market, the Yin Guang Xia listed company’s financial fraud, etc. The fundamental reason for those companies’ financial crises is the incapacity of their internal controls, which should be cyclical and dynamic processes rather than static ones. The effectiveness of internal controls demands not only the establishment but also the effective operation of a perfected internal control system. The self-evaluation of internal controls is of critical importance to the effective operation of companies’ internal controls. The author is intended to make a systematical research on the self-evaluation of internal controls in tobacco companies from the perspective of operating and management. 　　The paper is mainly divided into five parts. Chapter One is a brief introduction to the background, significance, current situation and methods of the research as well as the primary coverage of this paper. Chapter Two theoretically analyzes the self-evaluation of internal controls, including the connotation of the self-evaluation of internal controls, the theoretical basis, the practical significance and so on. Chapter Three makes an analysis on and gives a description of the evaluation system of internal controls, combining with the internal controls system of COSO. Chapter Four is a research on the self-evaluation of internal controls in tobacco companies, which, based on the analysis of the industry of tobacco, taking H Tobacco Company as an example of case analysis, dissects the present situation of internal controls, evaluates the internal controls from the perspective of the ingredients of COSO internal controls and points out the problems. The last chapter puts forwards some practical measures to improve the internal controls in H Tobacco Company. 　 Based on the above research, we can come to this conclusion that the implementation of self-evaluation of tobacco companies’ internal controls which has solid theoretical biases, is of great practical significance to the sustained and healthy development of tobacco companies as well as the satisfaction of the needs of companies and supervisors. This paper is intended to evaluate tobacco companies’ internal controls from the angle of COSO internal control ingredients system, which serves as an enlightenment to the establishment and the implementation of the evaluation system of internal controls in tobacco industry of our country together with the improvement and perfection of internal controls.
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