国有上市公司ABC集团内部控制体系建设及评价研究

发布时间：2018-05-12 01:36

本文选题：国有上市公司 + 内部控制体系建设　；参考：《华北电力大学》2014年硕士论文

【摘要】：自国际上有很多上市公司涉嫌会计造假的丑闻传开以后,为了可以进一步对上市公司秩序起到整顿的功效,维护投资者信心,各国都推出了一系列政策法案对其进行了规定。美国的国会出台了萨班斯·奥克斯利法案,在该法案颁发以后,上市公司面临着前所未有的挑战,尤其是在法案当中要求各公司对自身的内部控制做出明确可行的报告。国务院国资委、财政部也发布了加快构建中央企业内部控制体系的有关文件。在这样的背景下,对于我国国有上市公司进行内部控制方面的研究具有重要意义。课题研究当中采用了文献法、访谈法、个案分析法、统计分析法、归纳法等相关方法。通过综合采用这些方法,研究以下方面的内容：首先,主要对课题研究一些具体情况进行说明,包括课题研究的选题背景、研究意义、国内外研究现状、研究思路、方法和研究创新点。其次,对内部控制相关概念及理论进行阐述,主要包含内部控制的内涵、内部控制建设及评价相关概念及理论。其三,对国有企业内部控制体系建设情况进行研究,阐述了国有企业内部控制体系建设的必要性,分析了国有企业内部控制的发展现状、困难和这些困难的成因。其四,以ABC集团为研究对象,对ABC集团内部控制体系建设工作实施情况进行了深入的研究,从背景、程序、内容、缺陷和问题发现及改进建议等各个层面进行分析,对取得的成果和改善措施进行了总结。最后,构建了ABC集团内部控制评价体系,建立数理模型,通过财务数据分析,对ABC集团内部控制建设结果进行评价并提出改进策略。
[Abstract]:In order to further rectify the order of listed companies and maintain the confidence of investors, many countries have introduced a series of policy bills to regulate them after the scandal of accounting fraud of many listed companies has been spread in the world. After the introduction of the Sarbanes-Oxley Act in Congress, listed companies face unprecedented challenges, especially in which companies are required to make clear and feasible reports on their own internal controls. The SASAC and the Ministry of Finance have also issued documents to speed up the construction of a central enterprise internal control system. Under this background, it is of great significance to study the internal control of the state-owned listed companies in China. Literature, interview, case analysis, statistical analysis, induction and other related methods are used in the research. Through the comprehensive use of these methods, the following aspects are studied: first of all, the specific situation of the study is mainly explained, including the background of the topic, the significance of the research, the current research situation at home and abroad, and the research ideas. Methods and research innovations. Secondly, the related concepts and theories of internal control are expounded, including the connotation of internal control, the construction of internal control and the evaluation of related concepts and theories. Thirdly, this paper studies the construction of the internal control system of state-owned enterprises, expounds the necessity of the construction of the internal control system of state-owned enterprises, and analyzes the present situation, difficulties and the causes of these difficulties. Fourthly, taking the ABC Group as the research object, the paper makes a deep research on the implementation of the internal control system of the ABC Group, and analyzes the background, procedure, content, defect, problem finding and suggestions for improvement and so on. The achievements and improvement measures are summarized. Finally, the evaluation system of internal control in ABC Group is constructed, and the mathematical model is established. Through the analysis of financial data, the results of internal control construction of ABC Group are evaluated and the improvement strategies are put forward.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

【参考文献】