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论文编号：	782
作者编号：	2220060643
上传时间：	2008/6/24 14:02:28
中文题目：	快速成长企业的内部控制研究
英文题目：	studing of the fast-growing en
指导老师：	刘志远
中文关键字：	快速成长企业 风险 内部控制
英文关键字：	fast-growing enterprise risk
中文摘要：	摘　要 内部控制是社会发展到一定阶段的产物，它是各种社会经济组织对内强化管理，对外满足社会需求，以便实现组织目标的主要管理手段。近年来，经济转型和时代的变化催生了大批快速成长的企业，企业快速成长的过程也是面临巨大风险的过程。传统意义上的资金问题、战略问题、投资问题、管理问题、人员问题在这个特殊群体中表现的更加突出，增加了企业破产的风险。本文研究的主要内容是风险导向下快速成长企业的内部控制问题，目的是在内部控制理论研究的基础上，进一步从风险防范的角度对快速成长企业的内部控制进行探讨。 本文首先对相关理论作了简要论述，包括企业成长理论、传统的内部控制理论和风险管理框架体系下的内部控制理论。这些理论构成了文章的理论基础。 其次本文研究了快速成长企业的风险对内部控制的影响，通过研究快速成长企业的特征，分析快速成长企业面临的风险。基于快速成长企业面临的风险，分析快速成长企业的内部控制缺陷。笔者在COSO风险管理框架的基础上，结合快速成长企业的特征，构建了快速成长企业的内部控制框架。另外笔者运用案例分析的方法将理论和实践有机的结合起来。 最后文章总结了健全快速成长企业内部控制、应对风险的研究结果，企业高成长必然伴随着企业高风险。企业的快速成长一定要考虑到同其他环节的匹配，比如企业自身的管理能力、良性的产业生态环境的营造、对可持续赢利性的重视，以及适应市场环境的发展趋势等。企业发展要注意“创新力”与“控制力”的统一。本文作者通过分析快速成长企业的特征和面临的主要风险，发现完善的内部控制流程是快速成长企业能够快速识别风险和应对风险的有效工具。 关键词： 快速成长企业 风险 内部控制
英文摘要：	Abstract Internal control is product of the social development to a certain stage, it is a tool for each socio-economic organization to strengthen internal management and external meet the needs of the community in order to achieve the main objectives of the organization management. In recent years, economic restructuring and the changes of the times hasten the birth of a large number of fast-growing enterprises, the fast-growing business process also face with the risk process. The traditional sense of financing, strategic, investment, management, personnel issues in this special group in the performance of the more obviously and increase the risk of insolvency of the enterprise. In this paper, the main issues is internal control of the risk-oriented of rapid growth enterprises, is base on the internal control theory from the perspective of risk prevention of rapid growth enterprises to explore the internal control。 First this article introduced related theory, including the theory of growing, the traditional theory of internal control and the theory of internal conteral based on the COSO risk management framework, which are the theory foundation of this article. Then this article studied the influence of fast-growing enterprise’s risk to internal control, by studying the characteristics of fast-growing enterprises analyzing the rapid growth of the risks faced by enterprises. Based on the risk of fast-growing enterprises are facing to analyzing the internal control deficiencies. The author base on the COSO risk management framework and combining the characteristics of fast-growing enterprises to built a fast-growing enterprise in the internal control framework. The author uses an actual case make the theory and the practice together. Finally the article summed the fast-growing enterprises and improves internal control and the research findings of how to deal with the risk up. The fast-growing enterprises will inevitably accompanied by an enterprise high-risk. The fast-growing enterprise must take into account the links with other matches such as the management capacity of enterprises, the creation of the healthy ecological environment of the industry, attention of the Sustainable profitability and adapt to market conditions and development trends… etc. the developments of the enterprise attention should be paid to the how to unit the "innovative" and the "control" together. The author through the analysis of the characteristics of fast-growing enterprises and the major risks to explore an effective tool of how the fast-growing enterprises to quickly identify risks and respond to risks are a sound internal control processes. Key words: fast-growing enterprise risk Internal Control
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