学生论文
|
论文查询结果 |
返回搜索 |
|
|
|
| 论文编号： | 774 | |
| 作者编号： | 2120062279 | |
| 上传时间： | 2008/12/10 14:07:10 | |
| 中文题目： | COSO框架下的通信企业财务报告内 | |
| 英文题目： | The Study of Internal Control | |
| 指导老师： | 黄菊珊 | |
| 中文关键字： | 财务报告内部控制;COSO框架;通信 | |
| 英文关键字： | Internal Control over Financia | |
| 中文摘要： | 近年来出现的安然、世通等一系列上市公司财务造假丑闻，严重打击了投资者的信心，财务报告信息的真实性和可靠性遭遇了信任危机，也产生了严重的经济后果。财务报告内部控制已受到企业各利益相关体共同关注，资本市场对企业的治理和信息披露提出了更高的要求。由此如何能够建立有效的财务报告内部控制制度、如何对财务报告内部控制进行评价等问题都在业内引起较多讨论。 在众多适用于建立财务报告内部控制的标准中，由美国反对虚假财务报告委员会下属的发起人委员会（The Committee of Sponsoring Organizations of The National Commission of Fraudulent Financial Reporting，英文缩写为COSO）提出的内部控制框架在业内倍受推崇，在美国乃至于全球得到了广泛的推广和应用。COSO框架能确认出内部控制的三大主要目标，即运营的效率和效果，财务报告的可靠性，遵守适用的法律和规章。同时，COSO内部控制框架包含控制环境、风险评估、控制活动、信息和沟通、监控五大组成要素，服务于上述三大目标。 本文作者在理论研究的基础上，结合我国通信行业特点，采用案例分析的方法，对COSO框架下通信企业财务报告内部控制进行了研究，论文论证了将COSO框架引入我国通信企业财务报告内部控制制度的必要性，提出了引入的原则，讨论了引入的步骤和方法，并对财务报告内部控制制度的作用、局限性等进行了分析，提出了有针对性的政策建议。本文的研究对于将COSO框架引入我国企业的财务报告内部控制制度、提升财务报告内部控制制度的质量，有一定意义。 | |
| 英文摘要： | A series of a listed company financial affairs such as Enron、the WorldCom, appearing in recent years attacked the confidence of investors gravely. The authenticity and reliability of financial report information has been in crisis of confidence, and has also led to a serious economy consequence. The benefit-related people of the company pay more attention to the internal control over financial reporting. How to build the internal control system over financial reporting effectively, and how to evaluate the validity of the internal control over financial reporting, that is a big problem. The COSO Integrated Framework from the Committee of Sponsoring Organizations of The National Commission of Fraudulent Financial Reporting has been widely adopted and it can provide reasonable assurance regarding the achievement of objectives in the following three categories: effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. There are five key elements in the COSO Integrated Framework, such as Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring. They are serving for the three main targets at the same time. In this thesis, the author analyzed the characteristic of the communication company, based on the study of the related theories, and made the conclusion that the COSO Integrated Framework can improve the internal control system over financial reporting in the communication company. The author gave the principle of how to use the COSO Integrated Framework, and analyzed the effect of the internal control system over financial reporting under the COSO Integrated Framework and gave some constructive suggestions. | |
| 查看全文： | 预览 下载(下载需要进行登录) |