X公司内部控制问题的研究

发布时间：2018-01-03 17:21

本文关键词：X公司内部控制问题的研究　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部控制是企业为了实现其经营目标，保护资产的安全完整，保证会计信息资料的正确可靠，确保经营方针的贯彻执行，保证经营活动的经济性、效率性和效果性而在单位内部采取的自我调整、约束、规划、评价和控制的一系列方法、手续与措施的总称。前几年国外发生的“安然事件”、“意大利的帕玛拉特事件”，国内发生的“东方电子事件”、“中航油事件”等都突显出企业内部控制的薄弱性。在现有的市场经济背景下，中小型民营企业作为一支强大的力量发展起来，但在实际运行与管理过程中，，由于自身管理原因和外部环境的种种制约，在内部控制方面出现的问题尤为突出，如果不能对内部控制加强重视并采取解决措施，内部控制将严重制约中小型民营企业的健康和可持续发展。本文基于COSO理论以及国内有关内部控制的相关法规制度，在对X公司的内部控制现状进行深入调查研究的基础上，分析了其现有的内部控制存在的问题及成因，并从控制环境的优化、风险评估机制的健立健全、各项控制活动的规范、信息与沟通渠道的完善、监督体系的健全这五个方面提出了相应的对策建议。
[Abstract]:Internal control is to achieve its business objectives, to protect the safety and integrity of assets, to ensure the correct and reliable accounting information, to ensure the implementation of business policies, and to ensure the economy of business activities. A series of methods, procedures and measures adopted within the unit to adjust, constrain, plan, evaluate and control. The "Enron incident" that occurred a few years ago. The "Parmarat incident in Italy", the "Oriental Electronic event" in China and the "China Aviation Oil incident" all highlight the weakness of the internal control of the enterprise, under the background of the existing market economy. Small and medium-sized private enterprises as a powerful force to develop, but in the actual operation and management process, due to their own management reasons and external environment constraints, the problems in internal control is particularly prominent. If we can't pay more attention to internal control and take measures to solve it, it will seriously restrict the healthy and sustainable development of small and medium-sized private enterprises. Based on the COSO theory and domestic internal control related laws and regulations, this paper makes an in-depth investigation and research on the current situation of X Company's internal control. This paper analyzes the existing problems and causes of internal control, and from the control environment optimization, risk assessment mechanism robust and sound, control activities of the norms, information and communication channels to improve. This paper puts forward the corresponding countermeasures and suggestions in the five aspects of the perfection of the supervision system.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.72

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