HYST内部控制体系优化研究

发布时间：2018-06-20 07:07

本文选题：HYST + 内部控制　；参考：《南华大学》2013年硕士论文

【摘要】：在企业界、管理层、审计师、政府监管部门乃至国际监管组织的共同推动下，内部控制理论与实践如今有了很大发展。但COSO在2004年提出了八要素（内部环境、目标设定、事项识别、风险评估、风险反应、控制活动、信息与沟通、监控）框架后，我国对内部控制的理解与应用遇到了许多问题。因此，我国企业在起步落后的形势下亟需迎头赶上，而加强内部控制建设已成为摆在我国企业面前的一项刻不容缓的现实任务。本文首先对全面风险管理理论、企业内部控制理论进行了系统介绍，然后在对HYST内部控制现状进行调查分析的基础上，，结合该企业内部控制实际情况，从战略管理、运营管理、财务管理、法律事务等方面对企业的内部控制体系进行了一定程度的优化，为企业内部控制和风险管理提供理论探索和实践指导。
[Abstract]:The theory and practice of internal control have developed greatly under the joint promotion of business, management, auditor, government supervision and even international regulatory organizations. However, since COSO put forward the framework of eight elements (internal environment, target setting, event identification, risk assessment, risk response, control activities, information and communication, monitoring) in 2004, there are many problems in the understanding and application of internal control in China. Therefore, it is urgent for Chinese enterprises to catch up with each other under the situation of backward starting, and strengthening the construction of internal control has become a pressing task for Chinese enterprises. This paper first introduces the theory of overall risk management and the theory of internal control of enterprises, and then, based on the investigation and analysis of the present situation of HYST internal control, combining the actual situation of the internal control of the enterprise, from the strategic management, operational management, In the aspects of financial management and legal affairs, the internal control system of enterprises is optimized to a certain extent, which provides theoretical exploration and practical guidance for the internal control and risk management of enterprises.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.31

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