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论文编号：	6829
作者编号：	2220120367
上传时间：	2014/12/7 11:53:17
中文题目：	连锁企业内部控制研究
英文题目：	Research on internal control of Chain enterprise—Improvement of Y company internal control
指导老师：	张晓农
中文关键字：	连锁企业；内部控制；COSO报告
英文关键字：	Chain enterprise；Internal Control；COSO theory
中文摘要：	连锁经营最早诞生于十九世纪中期的美国，因其经营规模统一、运营高效、以及操作规范，成为了自诞生至今最为有效的企业经营方式之一。连锁经营被引进到中国是二十世纪八十年代，发展至今已经取得了巨大成就。其中百强连锁企业占到社会商品零售的百分之十几，中小连锁企业占到商业的百分之二十几。但随着经济环境变化的加剧，市场经济对现代连锁企业管理的要求越来越高，因此，连锁企业要想在激烈的市场环境中求得生存和发展，不能单凭借鉴国外先进的经营理念和管理方式，更重要的是提高自己的竞争力。而建立健全完善的企业内部控制制度是提高连锁企业竞争力的重要方法和保障方式，因此，建立并完善连锁企业的内部控制显得尤为重要。 内部控制制度是现代企业管理的重要手段。企业内部控制，是指企业为了保障业务活动的有效进行和资产的安全与完整，防止、发现和纠正错误与舞弊而制定和实施的政策、措施及程序。而目前国内企业的内部控制仍处于不完善阶段，在当前市场经济的背景下，尤其是我国加入WTO之后，我国连锁企业直接面对国外连锁企业的竞争，压力倍增，危机倍增。 基于综合考虑和认真分析我国连锁企业的经营特点以及其内部控制现状，本文通过理论联系实际的方法，按照美国COSO委员会提出的内部控制理论的整体框架，以其五个内部控制要素为基础，对Y眼科医院验光配镜中心（简称Y公司）的内部控制现状进行分析。COSO内部控制报告的五个要素分别为控制环境、风险评估、控制活动、信息与沟通和内部监督，本文主要对控制环境和控制活动做了主要的分析和阐述。在写作过程中，着重结合Y公司在内部控制方面暴露出来的问题，对其原因进行深入分析，最后运用 COSO 内部控制理论框架对公司内部控制体系进行了构建与完善，同时针对其问题提出了相关的修改和补充建议。本文希望能够对我国眼镜行业的连锁企业建立、执行内部控制提供一些思路和参考意见。
英文摘要：	Chain operation originally was born in the mid-nineteenth century in the United States, for its business scale, operating efficiency, and operating norms, it has become one of the most effective way of enterprise management since the birth of it. Introduced to China in the 1980s, Chain operation has made tremendous achievements development up to now, the top chain enterprises account for the social commodity retail teens, meantime medium-sized and small chain enterprises account for twenty percentage of the business. Since the economic environment changes, a batch of domestic well-known chain enterprises grow up rapidly, more and more high to the requirement of modern enterprise management of the market economy, managers come to realize that chain enterprises want to survive in the fierce market environment and development, not only by foreign advanced management concept and management way, it is more important to improve their own competitiveness. And to establish and perfect the system of internal control is an important method and safeguard way to enhance the competitiveness of chain enterprises, therefore, to establish and perfect the chain enterprise's internal control is particularly important. Internal control system is an important means of modern enterprise management. Enterprise internal control refers to policies, measures and procedures that formulated and implemented in order to ensure the effective business activities and assets safety and integrity, prevent, discover and correct errors and fraud. And current internal control of domestic enterprises is still in the imperfect stage, under the background of market economy, especially after China's accession to the WTO, our country chain enterprise are directly in the face of foreign chain enterprise competition, more pressure and more crisis. Based on comprehensive consideration and careful analysis of our country chain enterprise business characteristic and present situation of internal control, through the method of theory with practice, according to the overall framework of internal control theory the American COSO committee put forward, on the basis of the five elements of internal control, this paper analyze the current situation of internal control of the Y eye hospital optometry center (hereinafter referred to as company). The five elements of the COSO internal control report respectively are control environment, risk assessment, control activities, information and communication and internal supervision. The article mainly analyzes and expounds the control environment and control activities. In the process of writing, this paper focus on the internal control problems exposed in Y company, and deeply analyze its reason, finally on the basis of theory framework of the COSO internal control, this paper conclude how to build and perfect the internal control system of the company, at the same time, the article puts forward related modification and supplement proposals aiming at the problems. The paper hopes to provide some ideas and references for our country glasses industry on setting up chain enterprises and implementing internal control.
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