论企业的内部控制制度
发布时间：2018-11-18 19:28
【摘要】： 内部控制作为企业管理的重要手段，建立并完善企业内部控制是深化企业改革，建立现代企业制度的关键。完善企业内部控制，已成为当前各界关注的话题之一。 本文首先讨论了内部控制的概念，基本特征，，主要作用及理论研究的最新进展。接着，介绍了内部控制的设计原则及方法。然后，本文阐述了目前内部控制的现状及其失效的原因。最后，本文论述了本人对完善企业内部控制的观点。即由权威部门制定出内部控制标准、内部控制评价规范形成一个标准体系。同时，从企业自身出发，建立完善的企业内部控制制度体系并强化企业内部审计来完善企业内部控制系统。
[Abstract]:As an important means of enterprise management, internal control is the key to deepen enterprise reform and establish modern enterprise system. Perfecting the internal control of enterprises has become one of the topics concerned by all walks of life. This paper first discusses the concept of internal control, basic characteristics, main role and the latest development of theoretical research. Then, the design principles and methods of internal control are introduced. Then, this paper describes the current situation of internal control and the reasons for its failure. Finally, this paper discusses my views on improving the internal control of enterprises. That is to say, the internal control standard is formulated by the authority department, and the internal control evaluation standard forms a standard system. At the same time, the enterprise internal control system should be established and the internal audit should be strengthened to perfect the enterprise internal control system.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F279.23;F239.45
本文编号：2340963
[Abstract]:As an important means of enterprise management, internal control is the key to deepen enterprise reform and establish modern enterprise system. Perfecting the internal control of enterprises has become one of the topics concerned by all walks of life. This paper first discusses the concept of internal control, basic characteristics, main role and the latest development of theoretical research. Then, the design principles and methods of internal control are introduced. Then, this paper describes the current situation of internal control and the reasons for its failure. Finally, this paper discusses my views on improving the internal control of enterprises. That is to say, the internal control standard is formulated by the authority department, and the internal control evaluation standard forms a standard system. At the same time, the enterprise internal control system should be established and the internal audit should be strengthened to perfect the enterprise internal control system.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F279.23;F239.45
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