我国电信企业内部控制评价体系研究

发布时间：2018-06-18 02:01

本文选题：内部控制 + 电信企业　；参考：《安徽财经大学》2014年硕士论文

【摘要】：21世纪以来,随着世界经济发展,国内外许多上市公司纷纷曝出丑闻,这也使得如何加强企业内部控制成为了摆在国内外理论界与实务界面前刻不容缓的课题。2002年,美国颁布了《萨班斯法案》,对在美上市公司内部控制评价提出了强制性要求。我国也相继出台了一系列制度规范,用于指导我国企业内部控制制度建设。电信行业是关系我国国民经济命脉的重要行业,随着我国电信行业市场的高速发展,电信企业管理机制,业务流程,管理架构甚至企业文化都在变化,这时候,加强电信企业内部控制成为了电信企业重整管理和运营机制不可或缺的重要手段,为了加强电信企业内部控制,提升我国电信企业竞争力,我们应建立一个符合我国电信企业自身的内部控制评价体系。本文立足于内部控制评价基本理论,通过回顾国内外有关内部控制评价基本理论的研究,对我国电信运营企业内部控制现状,行业特征,存在的问题展开分析,结合我国电信运营企业的特点与管理需求,以ABLT公司为例,在此基础上建立了一个完整的电信企业内部控制评价体系。本文首先阐述了研究背景,紧接着叙述了加强我国电信运营企业内部控制评价建设的理论意义与现实意义,然后从总体上综述了国内外有关内部控制评价的研究现状。接下来介绍了有关内部控制评价的基本理论,包括内部控制评价的概念界定,内部控制评价的目标原则、必要性与可行性,内部控制评价的框架与要素。随后对我国电信运营企业内部控制现状进行分析,分析了电信运营企业内部控制的主要内容以及存在的问题,在此基础之上提出了电信运营企业内部控制评价体系的建立主要步骤,最后以ABLT公司为例,结合ABLT公司内部控制现状,介绍了ABLT公司的现状,描述了公司内部控制现状,最后将电信运营企业内部控制体系运用到ABLT公司,并提出完善公司内部控制相关建议,希望可以对我国电信企业内部控制评价建设起到一定借鉴意义。
[Abstract]:Since the 21st century, with the development of the world economy, many listed companies at home and abroad have been exposed to scandals, which makes how to strengthen the internal control of enterprises has become an urgent task in front of the theoretical and practical circles at home and abroad. The United States promulgated the Sarbanes Act, which puts forward mandatory requirements for the evaluation of internal control of listed companies in the United States. China has also issued a series of system norms to guide the construction of internal control system. The telecommunications industry is an important industry related to the lifeblood of our national economy. With the rapid development of the telecommunications industry market in China, the management mechanism, business processes, management structure and even corporate culture of telecommunications enterprises are all changing. At this time, Strengthening the internal control of telecom enterprises has become an indispensable and important means to restructure the management and operation mechanism of telecom enterprises. In order to strengthen the internal control of telecom enterprises and enhance the competitiveness of our telecom enterprises, We should establish an internal control evaluation system that accords with our telecom enterprises. Based on the basic theory of internal control evaluation, this paper analyzes the status quo, industry characteristics and existing problems of internal control evaluation of telecom enterprises in China by reviewing the basic theory of internal control evaluation at home and abroad. Taking ABLT Company as an example, a complete evaluation system of internal control of telecom enterprises is established based on the characteristics and management requirements of telecom enterprises in China. This paper first describes the research background, and then describes the theoretical and practical significance of strengthening the evaluation of internal control in telecom operation enterprises in China, and then summarizes the research status of internal control evaluation at home and abroad as a whole. Then it introduces the basic theory of internal control evaluation, including the definition of internal control evaluation, the objective principle, necessity and feasibility of internal control evaluation, the framework and elements of internal control evaluation. Then it analyzes the current situation of internal control of telecom operation enterprises in China, and analyzes the main contents and existing problems of internal control of telecom operation enterprises. On this basis, the paper puts forward the main steps of establishing the internal control evaluation system of telecom operation enterprises. Finally, taking ABLT company as an example, combined with the present situation of internal control of ABLT company, the present situation of ABLT company is introduced, and the present situation of internal control of ABLT company is described. Finally, the paper applies the internal control system to ABLT company, and puts forward some suggestions to improve the internal control of the company, hoping that it can be used for reference in the evaluation and construction of internal control of telecom enterprises in China.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F626.115

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