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论文编号：	9477
作者编号：	2120152556
上传时间：	2017/12/6 13:46:19
中文题目：	DT股份公司内部控制问题研究
英文题目：	Research on Internal Control Problems of DT joint-Stock Company
指导老师：	李莉教授
中文关键字：	内部控制；内部控制环境；内部监督机制
英文关键字：	Internal control；internal control environment；internal supervision mechanism
中文摘要：	近年来，随着经济的飞速发展和国家宏观经济政策的调整，我国企业的发展面临着重要的机遇和挑战。在抓住机遇、迎接挑战的过程中，企业的内部控制变得十分重要，只有通过规范建设企业内部控制，才能提高企业经营管理水平和风险的防范能力。但是，我国企业内部控制的研究和应用起步较晚，如何建立更加有效的内部控制还需要广泛的探索。 DT股份公司是一家综合型的大型上市企业，在众多业务领域形成了一定的竞争优势。但是在多年的经营中，由于腐朽的制度、落后的管理方式以及公司历史遗留问题等多方面原因，形成了DT股份公司在内部控制中的诸多问题，严重阻碍了企业的发展。 本文在回顾相关理论的基础上，对DT股份公司的内部控制现状、问题及成因进行了全面的分析，并基于COSO内部控制框架，主要从完善内部控制框架体系、加强DT股份公司内部控制环境建设和建设有效的内部监督机制等方面提出了具体改进措施，完善建设DT股份公司内部控制。最后，本文提出了DT股份公司内部控制优化方案实施的组织架构保障、人员意识保障以及制度及培训保障。
英文摘要：	In recent years, with the rapid development of economy and the adjustment of national macroeconomic policies, the development of Chinese enterprises is facing important opportunities and challenges. In the process of seizing the opportunity and meeting the challenge, the internal control of the enterprise becomes very important. Only by standardizing the internal control system of the enterprise can improve the management level and the risk prevention ability. However, the research and application of internal control of enterprises in China started late, how to establish a more effective internal control system needs a wide range of exploration. DT joint-stock company is a comprehensive large-scale listed company, there are certain competitive advantage in many business areas. However, after many years of operation, due to the decadent system, backward management methods and the company's historical problems and other reasons, the formation of DT joint-stock Company has many problems in the internal control, it is seriously hindered the development of the company. On the basis of reviewing the relevant theories, this paper makes a comprehensive analysis of the current situation, problems and causes of DT joint-stock company's internal control. Based on the internal control framework of COSO, from the aspects of strengthen the internal control frame system, strengthen the internal control environment and the construction of effective internal supervision mechanism and others, the paper proposed improvement measures to improve the construction of DT joint-stock company's internal control system. Finally, this paper puts forward the organizational structure guarantee, staff awareness protection, system and training guarantee for the implementation of the internal control optimization plan of DT joint-stock Company.
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