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论文编号：	6608
作者编号：	2220110749
上传时间：	2014/11/28 19:48:52
中文题目：	H公司内部控制体系建设研究
英文题目：	Study on the Construction of Internal Control System in H Company
指导老师：	马连福
中文关键字：	内部控制,内部控制要素,萨班斯法案,合同控制
英文关键字：	Internal control; Internal control elements; Sarbanes-Oxley. Contract control
中文摘要：	内部控制是企业管理现代化的必然产物，它贯穿于公司经营管理的全过程，目前已成为公司现代管理的主要方法和手段，被越来越多的公司广泛应用于应对日益激烈的市场竞争，防范市场风险等方面。同时，内部控制也是实现公司战略管理目标、控制公司战略实施风险的重要保障。面对日益激烈的市场竞争，H公司要增强其竞争力，必须加强内部控制体系建设。尽管H公司逐步构建了公司的内部控制体系，但是内部控制工作仍存在诸多问题需要不断完善。 本文采用案例研究方法，结合H公司实际，以事实为依据，通过对H公司内部控制现状进行调研并对内部控制效果进行评价，总结出公司当前内部控制制度中存在的问题，并在对这些问题进行详细分析的基础上提出H公司内部控制体系建设系统优化方案；通过研究H公司在经营管理各个环节执行内部控制基本流程，识别可能影响战略目标实现的潜在风险，为实现公司战略目标提供合理建议。本文主要包括以下三点内容： 一、梳理内部控制理论框架、内部控制发展阶段与国内外内部控制的发展现状，充分了解和认知内部控制的相关理论。 二、H公司基本概况、内部控制建设情况，及H公司内部控制流程存在的主要问题。H公司在在内部控制环境、信息沟通机制建设、内部控制文化和内部控制执行成本方面仍有待提高。 三、提出H公司内部控制体系建设规划建议。H公司应从内部控制目标定位、内部控制制度建设、内部控制规范性建设入手，全面改进内部控制流程。最后，从事前控制、事中控制、事后控制三方面对H公司内部控制拟达到的实施效果做出了展望。 本文希望通过对H公司内部控制系统的分析，认识到H公司内部控制存在的问题及不足，改善H公司内部控制现状；总结经验，为其他公司内部控制体系建设提供借鉴。
英文摘要：	Internal control system which is an important mean of modern enterprise management has become the methods and tools to deal with the market competition and prevent risks, to achieve the strategic objectives of the management. At the same time, the internal control system is the implementation of realizing the goal of corporate strategy management and controlling the corporate strategy risk. Facing the increasing market competition, if H company wants to enhance its competitiveness, it must strengthen the internal control system. Although H company has gradually built the company's internal control system, but there were many problems of the internal control system still to be deal with. This thesis uses case study method, combining the current situation of H company, sum up the company’s current problems existing in the internal control system, and then put forward company H’s most optimal internal control construction system on the basis of detailed analysis of these problems. Through researching the basic internal control processes of each management apartments, we identify the potential risk which may affect the company H’s strategic goal, and control the risk within the scope of the company can afford, provide reasonable suggestions for achieving the company's strategic goal. This article mainly includes the following three contents: First, through recognizing the framework of internal control theory and corporate strategic theory and the stage of internal control development, we fully understand the relevant theories of internal control. Second, we know the main problems of the construction of company H’s internal control system and company H’ internal control process. Construction of internal control system in H company did not combine with its own situation. The internal control environment, corporate culture, construction of information communication mechanism and internal control execution cost remains to be improved. Third, the essay puts forward relevant suggestions to improve company H’s internal control system construction. This thesis suggests that, H company should strengthen control target, the system construction and the standardization construction, improve internal control process. Finally, we discussed the effect of internal control improvement from beforehand control, matter controls and afterwards control in the future.
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