內(nèi)部控制與均衡模型管理知識分析制度-文庫吧
2025-03-31 22:42 本頁面
【正文】 t efficiency and toavoid operating risk in management practice．However,there are many problemswhich should be studied in view of t}le status of intemal contr01．What iS more，itis far from agreement in understanding internal control for we are late forintroducing and studying internal control system besides practicing the system．There are still gaps in understanding internal control pared with foreignstudies．on which there iS little theoretical exploration and research at home．Sincethere is urgent need for the study of this issue，titled with“Intemal control systemdesigning39?！?，this dissertation discusses about the historic development of internalcontrol，economics theory on system designing，analysis of system design and howto establish new intemal control system in coherence with the development of theages．Chapter 1：introduction．This chapter introduced selected topic background，research motivation，research methods，framework，contributions，limitations andimplications．The aim makes it possible for readers to understand the issues andarrangement，on which there is a general picture of the paper．Chapter 2：the evolution of the research of intemal contr01．The main contentsare described in the following：the definition of intemal control，the relatedresearch reviewed by the difference of countries and time．The introduction offoreign literatures iS accordance with subj ect division including theintemal．control research based on auditing and management．According to studyperspective the domestic review draws a conclusion that there is a change in theresearch purpose of internal control from audit to corl：Iorate governance．Based onthe analysis this part discriminated the definition of internal control，discussed thecourse of the study on imernal control，summarized the status of the study andconcluded the limitations of the study,which provided a studying standard forinternal control system designing．Chapter 3：the analysis of intemal control from the view of economics．Basedupon the previous chapter,this chapter presented the theoretical basis of theanalysis of control system design that are cb印oration theory and principal。agenttheory and set up equilibrium model of influence factors of control systemdesigning by applying game theory and made an analysis of it．It came to theconclusion that the essential influencing factors of control system designingincluded the risk degree of control point，yield curb，control system supply costsand punishment force degree．It is thought that the optimal strategy of internalcontrol system designing is not an intemal control system with prehensiveprovisions but to establish a reasonable control system and carry out anappropriate control in the light of the different status．In other words，there existsSUCCessive order in choosing the control system designing．The ideal goal ofinternal control designing is to provide no control systems，however,which IS upto the good moral quali哆between both sides．The chapter is the core of thisdissertation．The full dissertation analyzes the conclusions focusing on controlsystem economics，SO as to improve scientific nature，effectiveness，and rationalityof optimization design．Chapter 4：the optimal designing for internal control systemtaking intemalfinancial control system as an example．Internal financial control system iS animportant part of intemal control system．This chapter is mainly of three sectionsincluding the applicability of value chain,internal financial control system andvalue chain and the optimal designing for internal financial control systemAspecific link was considered tO be in the theory of value chain management andinternal contr01．Control system designing Was in the foundation of a processwhere risks and benefits met．The internal flnancial control system designing lS2ABSll乇ACTrespectively elaborated in the three segments consisting of financing，investmenta
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