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论文编号：	682
作者编号：	2120061973
上传时间：	2008/6/20 11:22:07
中文题目：	G公司内部控制变革案例研究 t
英文题目：	Case study of the internal con
指导老师：	程新生
中文关键字：	内部控制;变革;案例分析>
英文关键字：	Internal Control;Transformatio
中文摘要：	近年来,随着国内外舞弊丑闻的频频爆发,内部控制的概念越来越多为人所熟知，其地位也越来越举足轻重。完善自身内部控制成了各大企业降低成本、最大程度地提高企业经济效益的关键所在。内部控制是企业内部管理的一个重要组成部分，对企业的生存和发展具有重要意义。 在国外，内部控制理论从上世纪三十年代开始发展，已经形成一个比较完整的体系。该体系从不同角度或不同的分类基础可产生不同的类别。目前对内部控制的研究主要有两个角度：一种是审计角度，主要产生于政府、市场对组织监督管理的需要，其特点是查错防弊；另一种是组织管理角度，它是伴随着公司环境的变化，尤其是随着公司治理的兴起而产生的。对内控的研究以及制定有关内控指南的思路需要调整，既需要进行以下几个方面的转变：从审计视角转向管理视角、从审计方法转向管理方法、从财务报告导向转向价值创造导向。目前，内部控制的划分主要依据内部控制目标的差异，从外部审计和内部组织管理两个视角，分别定义为以会计控制和以管理控制为主导的两种内部控制。
英文摘要：	Because of the fraud events happened recently, the term of “internal control” is more and more popular. Internal control system is playing an important role in the modern enterprise. To perfect the internal control system is the key factor for the multi-national enterprises to reduce cost and raise benefit. Internal control is an important part of the enterprise management system and is chiefly concerned with the survival and development of the enterprise. In the western world, the theory of internal control is generated in the 1930s, and has been developed into an integrated system. Internal control can be divided into different categories based on different foundations and points of view. There are two main points of views in the recent study. One is from the view of auditing, generated by government and market’s monitoring needs upon organizations and enterprises. Along with the changing of the environment, especially the boom of corporate governance, people are paying more attention on internal control from the view of organization managing which is the other point of view. The study of internal control and the working direction of establishing internal control guidance should be changed from the view of auditing to organization management, from auditing method to management method, from the financial report orientation to value creating orientation. The current categories of internal control are mainly based on the view of external auditing and internal organization management, which is defined as internal accounting control and internal management control respectively. Along with the economy globalization, multi-national companies are playing more important roles. Along with the integration of China into global economy, the Chinese companies entering into the global operating activities is a useful approach to accelerate the national economy, especially when our country’s economy is facing with a special time. For these reasons, to learn and use the successful management experience of western a multi-national company as a reference is a great help for the Chinese companies’globalization strategy development. This thesis is based on the author’s seven-month field work in a fortune 500 German multi-national company. The author introduces and analyzes the transform process of the company’s internal control system, and summarizes the reason and the contents of the case. Then the author proves that the company’s internal control system has transformed from the traditional accounting control to the new generation management control, by extend questionnaires to the employees of controlling department. Finally, the author analyzes and summarizes the matured internal control system; addresses some suggestions about perfecting the internal control system of the Chinese companies based on our country’s situation
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