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论文编号：	6145
作者编号：	2220130057
上传时间：	2014/6/3 8:41:54
中文题目：	上海新华传媒连锁有限公司内部控制研究
英文题目：	Research on internal control of Shanghai Xinhua Media Chain Co., Ltd
指导老师：	李莉
中文关键字：	新华连锁公司 内部控制 内控制度与手册
英文关键字：	XinHua Media Chain Corporation; Internal control; Internal control system and users’ manual
中文摘要：	近年来，企业内部控制问题受到学术界和实务界的广泛关注，我国企业内部控制普遍比较薄弱，有关挪用、侵占或诈骗企业财产等新闻亦屡见不鲜，总体而言，企业资产和股东权利得不到应有保护，甚至给企业造成灾难性损失导致经营陷入困境。我国管理层为应对市场经济环境，不断地推出一系列经济体制改革措施，作为会计及管理领域，自2006年推出企业会计准则、注册会计师审计准则之后，经过近几年成功执行及有效实施，极大提高了企业会计核算与管理质量，有力了提升了我国市场经济地位，而内部控制规范体系的颁布与实施，将是我国会计领域又一项重大系统工程，成为上市公司近年管理重点。新华连锁公司作为上市公司必须构建自身的内部控制体系。全文主要内容如下：第一部分主要介绍了研究背景、意义、研究目标、研究方法、研究内容及创新点。第二部分通过回顾内部控制理论的发展及企业内部控制经典理论，重点介绍本文主要理论基础《企业内部控制基本规范》及其配套指引，为下文的研究提供理论支持和事实依据。第三部分阐述了新华连锁公司基本情况与业务发展，描述该公司内部控制现状、分析内部控制存在的问题，从总体上进行客观评价。第四部分结合新华连锁公司的实际情况，通过实地调研，重新设计新华连锁公司内部控制，论述了新华连锁公司内部控制改进方案设计原则和步骤、改进方案设计的可行性分析、关键环节内部控制制度和内控手册。第五部分阐述了内控方案实施，从提高成本效益、加强风险管理角度不断进行完善。第六部分对论文进行总结，归纳出主要结论，分析论文研究中存在的不足之处，并对以后方案执行进行了展望。本文通过对新华连锁公司内部控制现状分析，以内部控制基本规范及配套指引为标准，从实际出发，设计了新华连锁公司关键环节内控制度及内控制手册，提出风险应对策略及评价体系,并在实际执行中进行完善。 关键词： 新华连锁公司 内部控制 内控制度与手册
英文摘要：	In recent years, the problems of the internal control of enterprises are widely concerned by academic circles and practical circles. In China, the internal control of enterprises is still relatively weak and news about the misappropriation, embezzlement or fraud of enterprises’ property is frequently reported. Overall, the business assets and shareholders rights are not properly protected, and some enterprises’ operation even ran into trouble because of weak internal control. To cope with the market economy environment, Chinese government has launched a series of economic reform measures. In the field of the accounting and management, thenterprises accounting standards and the auditing standards on certified public accountant were launched in2006.Being effectively implemented for several years, these standards helped greatly improve the quality of enterprises accounting and management and the status of China's market economy. In addition, the promulgation and implementation of the Internal Control Normative System will be another systematic project in the accounting field, as well as the management focus of listed companies in the near future. Therefore, Xinhua Chain Corporation (Xinhua), as a listed company, should establish the internal control system of its own. This paper includes six parts :in the first part, the author mainly outlines the back ground, meanings, objectives, methods, contents of the study and innovative viewpoints; the second part reviewed the development of internal control theory and the typical theories ofenterprises internal control, and focused on "Internal Control for SMEs" and its supporting guidelines which is the main theoretical foundation of this paper and provided a theory support and a factual basis for the following study; in the third part, the author elaborated the basic information and the business development of Xinhua, and from the overall objective point of view, analyzed the current situation and existing problems of the internal control of the company; following in the fourth part, the author proposed a new internal control system, which was created by conducting a field research with considering the actual conditions of Xinhua, at the same time, discussed the principles and procedures, feasibilities, internal control of the crucial parts, and users’ manual of the new proposal; the fifth part continued to expound the implementation of the new proposal which could be improved by increasing the cost effectiveness and strengthening the risk management; then in the last part, the author summarized the major conclusions, analyzed the shortcomings of the scheme, and looked forward to the follow-up implementation of the new proposal. In this paper, based on the analysis of the present condition of the internal control of Xinhua, the author created an internal control system for critical steps and users’ manual with the guidance of the internal control standards and supporting instructions. He also proposed a risk response strategy and an evaluation system with the intention of making improvement in the actual execution in the future. Key words: XinHua Media Chain Corporation; Internal control; Internal control system and users’ manual
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