A公司内部控制管理体系研究

发布时间：2018-05-29 18:01

本文选题：A公司 + 内部控制　；参考：《大连理工大学》2014年硕士论文

【摘要】：自20世纪以来,纵观全球,一些著名公司的财务舞弊案相继爆发,给企业造成了重大的经济损失。在这样的背景下,为应对此类问题,各国纷纷出台了相关的法律法规,旨在规范企业的行为。COSO报告和萨班斯法案为企业构建内部控制提供了指引,新COSO报告的出台也引起了内部控制及其评价理论的研究热潮。在我国,企业内部控制失效的问题同样引起了相关部门实务界和理论界的高度重视。2011年,中国规定企业内部控制规范从2011年1月1日起在境内外同时上市的69家公司率先全面执行,以后将陆续在内地上市的公司和非上市的大中型企业执行。内部控制对加强企业内部管理、促进内部控制目标的实现有着重要的意义。本文在梳理A公司内部控制管理体系研究现状的基础上,根据民营中小企业的特点,分析了A公司内部控制的实际情况,诊断其存在的问题,根据现有的民营中小企业内部控制理论研究成果并结合本人的实际工作经验,从公司的发展战略考虑,提出了完善A公司内部控制管理体系的主要思路和建议。全文共分4章：第1章主要对文章的研究背景、研究意义、研究方法进行了说明。第2章为文献综述。本章简要梳理了国外内部控制理论的发展过程。第3章是A公司内部控制存在的问题及原因。本章分析了A公司内部控制管理体系现状,探究诊断了A公司在内部控制管理体系方面存在的问题,并探究了问题产生与存在的主要原因。第4章是A公司内部控制管理体系完善的主要思路及建议。本章结合国内外对小企业内部控制的研究成果和经验,针对A公司内部控制管理体系存在的问题,提出了完善的思路和建议。
[Abstract]:Since twentieth Century, throughout the world, the financial fraud cases of some famous companies have broken out successively, causing significant economic losses to the enterprises. In this context, in order to cope with such problems, various countries have issued relevant laws and regulations, aiming at standardizing enterprise's behavior.COSO report and Sarbanes act for the enterprise to build internal control. Guidelines, the introduction of the new COSO report also led to the upsurge of research on internal control and its evaluation theory.
In China, the problem of the internal control failure of enterprises has also aroused the high attention of the relevant departments and the theorists in.2011 years. China stipulates that the internal control norms of enterprises have taken the lead in the overall implementation of the 69 companies listed at the same time in China and abroad since January 1, 2011, and the companies which will be listed in the mainland and the large and medium enterprises that are not listed in the mainland will be listed in the future. Implementation of internal control is of great significance for strengthening the internal management of enterprises and promoting the realization of internal control objectives.
On the basis of combing the research status of the internal control management system of A company, this paper analyzes the actual situation of internal control of A company according to the characteristics of private medium and small enterprises, and diagnoses its existing problems. According to the existing research results of the internal control theory of private small and medium enterprises and the actual working experience of my own, the development strategy of the company is from the company. Consider, put forward the main ideas and suggestions to improve the internal control management system of A company. The full text is divided into 4 chapters:
The first chapter mainly explains the research background, research significance and research methods of the article.
The second chapter is literature review. This chapter briefly reviews the development process of foreign internal control theory.
The third chapter is the problems and reasons for the internal control of A company. This chapter analyzes the status of the internal control management system of A company, explores and diagnoses the problems existing in the internal control management system of A company, and explores the main reasons for the problem and the existence of the problems.
The fourth chapter is the main ideas and suggestions for the improvement of the internal control management system of A company. This chapter combines the domestic and foreign research achievements and experiences on the internal control of small enterprises, and puts forward some perfect ideas and suggestions in view of the problems existing in the internal control management system of A company.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

【参考文献】