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论文编号：	5832
作者编号：	2220110290
上传时间：	2013/12/5 10:56:07
中文题目：	H公司内部控制问题研究
英文题目：	Study On Internal Control Of H Enterprise
指导老师：	周宝源
中文关键字：	内部控制 完善内控设计 内控环境
英文关键字：	internal control improve the design of internal control internal control environment
中文摘要：	内部控制是随着企业对内加强管理和对外满足社会需要而逐渐产生并发展起来的自我检查、自我调整和自我制约的系统，它是经济单位和各个组织在经济活动中建立的一种相互制约的业务组织形式和职责分工制度，是为了实现经营管理目标、组织内部经营活动而建立的各职能部门之间对业务活动进行组织、制约、考核和调节的方法、程序和措施，是社会发展的必然产物。健全有效的内部控制体系是实现企业战略目标的重要保障，有利于提高企业会计报告的质量，完善公司治理和信息披露制度，保护股东的合法权益，促进资本市场的有效运行。在激烈的市场竞争中，很多民营企业被无情的淘汰，究其缘由，很多是因为内部控制不力导致。随着民营企业的不断发展壮大，加强内部控制已成为其管理完善和发展的内在需要。2008年财政部会同证监会、审计署、银监会、保监会五部委推出的《企业内部控制基本规范》，为我国企业内部控制的具体实施提供了规范准则，本文想通过以中小型民营企业为研究主体，以内部控制理论为指导思想，以《企业内部控制基本规范》为理论导向，努力寻找出具体的、明确的、受用于该企业的一套内部控制设计方案。本文采用案例研究方法，以H公司为研究对象，将全文分为五个部分：首先在第一部分引言中叙述了关于企业内部控制进行研究的背景、意义及国内外的内部控制理论发展及研究的现状，罗列出了论文的架构和研究的方法；其次在第二部分介绍了内部控制五要素的内容和关系，总结了我国在企业内控方面普遍存在的问题，并分析了内控存在的局限性；在论文第三部分介绍了H公司的背景，并结合案例对公司在销售业务、公司业务流程、还有内控环境这几个方面目前的内控现状做出了分析指出了问题的所在；在第四章针对第三章提出来的H公司这几个层面内控设计的不足提出完善的对策，并优化了内控程序。最后在第五章总结了本文的中心内容，展望了未来的发展。
英文摘要：	The internal control is the enterprise and meet the demand of society，which is established gradually and developed in self-inspection, self-adjustment and self-control system to strengthen internal management. It is the economic units and organizations in the economic activities in the establishment of a mutual business organization form and the division of responsibilities between the various departments system, which is established to achieve the objectives of management, organization management activities on the business activities of the organization, control, examination and regulation of methods, procedures and measures, and it is the inevitable result of social development. Effective internal control system is an important guarantee for realizing the strategic goal of the enterprise, which is the conducive to improve the quality of accounting reports, improving corporate governance and information disclosure system, protecting the rights and interests of shareholders, promoting the effective operation of the capital market。 In the fierce market competition, many private enterprises had been eliminated. The reason is that the ineffective internal control is weak. With the development and strengthen of the private enterprises, it has became the requirement of the management improvement and development. In 2008, the "basic norms of internal control" was launched by the Ministry of Finance in conjunction with the Commission, the Audit Commission, China Banking Regulatory Commission and Insurance Regulatory Commission five ministries . It provides guidelines for the implementation of internal control of Chinese enterprises. This paper wants the main subject through the small and medium-sized private enterprises, and internal control theory as the guiding ideology, basic to " enterprise internal control standard for theoretical guidance", try to find out the specific and clear a set of internal control design to the enterprise. This paper adopts the method of case study, taking H company as the research object. The paper is divided into five parts: in the first part, the introduction describes the research background, on the significance and the domestic and foreign internal control theory development and research status of enterprise internal control, lists the framework and research; secondly, introduces the content and the relationship between the five elements of internal control, summarized our country exists generally in the enterprise internal control problems, and analyzes the limitations of the existing internal control; in the third part, the background of H company, which is combined with case analysis made on the company in sales, business process. There is a few internal control environment the internal control of the situation points out the problem; In the forth part , there is the point to the lack of H company in the third chapter, and optimize the internal control procedures. Finally in the fifth chapter ,the paper sums up the central content of this thesis, and prospects for the future.
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