淺析企業(yè)內(nèi)部控制問題及對(duì)策-展示頁
2025-06-19 01:02本頁面
【正文】 及對(duì)策學(xué)生姓名學(xué) 號(hào)教學(xué)院系專業(yè)年級(jí)指導(dǎo)教師職 稱單 位完成日期年月日Southwest Petroleum University Graduation ThesisAnalysis of the Problems and Countermeasures in Enterprise Internal ControlGrade: 2010Name: Speciality: Instructor: School of Electrical Engineering and Information20146摘要一直以來，內(nèi)部控制在企業(yè)發(fā)展歷程中起著舉足輕重的作用,不僅是企業(yè)經(jīng)營(yíng)業(yè)績(jī)的重要影響因素，更是企業(yè)能否長(zhǎng)久立足市場(chǎng)的法寶。隨著經(jīng)濟(jì)全球化的發(fā)展，我國(guó)也加入了經(jīng)濟(jì)飛速發(fā)展的浪潮，此外，國(guó)內(nèi)外競(jìng)爭(zhēng)的日益加劇也給我國(guó)企業(yè)的發(fā)展帶來了巨大的挑戰(zhàn)，內(nèi)部控制問題對(duì)企業(yè)能否取得市場(chǎng)競(jìng)爭(zhēng)的勝利也越來越重要。企業(yè)內(nèi)部控制在保證會(huì)計(jì)信息準(zhǔn)確性、保護(hù)投資人經(jīng)濟(jì)效益、實(shí)現(xiàn)企業(yè)戰(zhàn)略目標(biāo)、規(guī)避經(jīng)營(yíng)中的風(fēng)險(xiǎn)和重大失誤發(fā)揮著關(guān)鍵作用，但是由于我國(guó)很多企業(yè)包括大型企業(yè)和中小型企業(yè)存在經(jīng)營(yíng)者和管理層對(duì)于內(nèi)部控制的理念滯后，內(nèi)部會(huì)計(jì)制度建設(shè)不完善，環(huán)境基礎(chǔ)薄弱，風(fēng)險(xiǎn)評(píng)估體系不完善，溝通和監(jiān)督機(jī)制不健全，企業(yè)文化建設(shè)環(huán)節(jié)薄弱等一系列問題，導(dǎo)致企業(yè)的經(jīng)營(yíng)環(huán)節(jié)出現(xiàn)各種問題[1]。關(guān)鍵詞：企業(yè)；內(nèi)部控制；對(duì)策分析ABSTRACT All along, the internal controls play a decisive role in the enterprise development process. It is not only an important factor which affects the performance of business, but also a magic weapon whether enterprises can gain a foothold in the market for a long time. With the development of economic globalization, China has acceded to the rapid economic development tide, in addition, domestic and foreign petition has also brought great challenges to the development of enterprises in our country. The problems of internal control is more and more important whether an enterprise can obtaint he victory in market petition. Internal control is an importantpart of the enterprise management structure and the scientific method and effective control system is the full backing for a modern enterprise to achieve good managements. The enterprise internal control plays a key role for enterprises to ensure the accuracy of accounting information, protect investor39。s link appears all sorts of problems.In this paper, aiming at these problems , the author start from the analysis of enterprise internal control status and problems, according to the problems existing in reality, introduced the international advanced internal control concepts from the enterprise internal control system, risk prevention system, enterprise culture, supervision and management system, internal control of enterprises, this paper also put forward reasonable suggestions and constructing new control system internal countermeasures.KEY WORDS：Enterprise；Internal control；Analysis of Countermeasures目錄1 緒論 ………………………………………………………………………………1 …………………………………………………………………1 …………………………………………………………1 …………………………………………………………1 …………………………………………………………42 內(nèi)部控制理論概述 ………………………………………………………………5 ……………………………………………………5 ………………………………………………5 ………………………………………………63 企業(yè)內(nèi)部控制的現(xiàn)狀及問題 ……………………………………………………7 ……………………………………………………7 內(nèi)部環(huán)境和風(fēng)險(xiǎn)評(píng)估方面 ………………………………………7 控制活動(dòng)和信息與溝通方面 ………………………………………7 ………………………………………………8 內(nèi)部控制理念落后 ………………………………………………8 內(nèi)部環(huán)境基礎(chǔ)薄弱 ………………………………………………9 風(fēng)險(xiǎn)評(píng)估體系不完善 ……………………………………………10 內(nèi)部溝通和監(jiān)督機(jī)制不健全 ……………………………………11 企業(yè)文化建設(shè)環(huán)節(jié)薄弱 …………………………………………114 解決我國(guó)企業(yè)內(nèi)部控制問題的對(duì)策分析 ………………………………………12 ……………………………………………………12 ……………………………………………………12 ………………………………………………13 …………………………………………………13 ………………………………………………………145 總結(jié)與展望 ……………………………………………………………………146 致謝 ……………………………………………………………………………147 參考文獻(xiàn) ………………………………………………………………………15VI1 緒 論2014年的中國(guó)經(jīng)濟(jì)形勢(shì)和經(jīng)濟(jì)政策繼續(xù)向好的態(tài)勢(shì)發(fā)展，世界經(jīng)濟(jì)繼續(xù)緩慢復(fù)蘇，中小企業(yè)國(guó)際市場(chǎng)需求也逐漸企穩(wěn)?；厥孜覈?guó)近20年來的經(jīng)濟(jì)發(fā)展，是一個(gè)穩(wěn)中求進(jìn)的過程，在2008年6月28日，中國(guó)財(cái)政部、證監(jiān)會(huì)、審計(jì)署、銀監(jiān)會(huì)、保監(jiān)會(huì)聯(lián)合發(fā)布了《企業(yè)內(nèi)部控制基本規(guī)范》[2]。從國(guó)內(nèi)來看，我國(guó)經(jīng)濟(jì)進(jìn)入調(diào)整改革關(guān)鍵期，倒逼中小企業(yè)加快“轉(zhuǎn)型升級(jí)”步伐。面對(duì)新形勢(shì)，我國(guó)如何解決企業(yè)用工難、融資難老難題，如何緩解企業(yè)出口壓力，如何加速企業(yè)轉(zhuǎn)型升級(jí)需要引起關(guān)注，基于目前的經(jīng)濟(jì)形勢(shì)，探究如何使企業(yè)內(nèi)部控制最優(yōu)化發(fā)展，
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