联系我们

论文查询结果	返回搜索

论文编号：	6080
作者编号：	2120102612
上传时间：	2013/12/19 16:25:59
中文题目：	中金再生资源（天津）投资有限公司内部控制研究
英文题目：	Researching of The Internal Control of China Metal Recycling (TianJin) Investments Co.,Ltd.
指导老师：	刘志远
中文关键字：	内部控制 香港上市公司 风险
英文关键字：	nternal Control ; HK public company ; Risk
中文摘要：	近年来，由于国内外各大企业内控管理失误，导致的企业危机时有发生。这让人们逐渐意识到，随着市场经济的不断竞争和发展，越来越需要一整套完整有效的内控管理体系，约束企业在不断发展中的行为。为此，美国于2002年颁布了《萨班斯—奥克斯利法案》，旨在加强美国公司的内部控制管理体系。同样，在经历了国内市场经济的迅速发展和规范化调整后，我国也在2008年颁布了《企业内部控制规范》，从此标志着我国的内控管理规范正式步入了国际化轨道。 内部控制是企业进行现代化管理的必经之路。良好的内控体系可以使企业在规模扩张中稳步增长，防范市场风险，增强资本国际化水平。内部控制不仅可以规范企业内部经营行为，也为促进国民经济的健康发展，帮助国家进行宏观调控做出了贡献。因此，如何建立一整套适应企业自身发展的内控管理体系，已成为每一个企业需要面对的核心课题之一。 本文立足于内部控制制度理论体系，以钢铁再生资源行业香港上市公司—中国金属再生资源（控股）有限公司及其全资子公司为案例，按照内部控制现行制度体系，结合公司实际运营情况，深入分析了该公司内控管理体系的问题与不足，并提出了详尽的改进措施及建议。面对激烈的钢铁市场竞争环境和严格的香港上市公司内控管理规范，该文章为公司建立完善的内控制度提供了参考，同时也希望对同行业企业的内控管理工作起到借鉴作用。
英文摘要：	In recent years, there are many Chinese and foreign company crisis occurring due to the failure of internal control of these enterprises. It has been making us begin to realize the needing of an effective and exact internal control system with the ongoing competence and development of our market. The America has ratified the in 2002,in order to establish the management system of internal control. As the same, after undergoing the vast development and standard adjustment of the market economic, our country has issued the < internal control norms of enterprise>, it is the mark of our market begin to comply with the international internal control system. Internal control is the must road to the contemporary management of the companies. A perfect internal control system can make our companies growing stabled, avoiding risks, enhancing internationalization of capital. The internal control system. not only could standard inner control of the company, but also make the contribution of economy healthy development and the macro-control. So, how to establish a series internal control system fit the company well, has been became a core business for every enterprise. This article based on the internal control academic system, take the example of HK public company—China Metal Recycling (Holdings) Co.,Ltd. and it’s subsidiary company, followed the internal control system, combined with the company real business, analyzed the problem and weakness of internal control system deeply .And have also put forward detailed adjustment measures and suggestions. In confront of the hot competition environment of steel market and strict HK public company internal control system, the article has provided propose on establishing internal control system, it can also be used as a reference for other public steel companies.
查看全文：	预览  下载(下载需要进行登录)