企业内部控制评价软件系统设计与实现

发布时间：2018-05-14 19:21

  本文选题：企业内部控制评价 + 评价软件　； 参考：《北京工业大学》2016年硕士论文

【摘要】：企业内部控制评价是对企业内部控制的有效性进行的评价,也就是指企业内部控制评价主体根据一定的内部控制评价标准对企业在一定时期内(通常是一个财务年度)的内部控制合理保证内部控制目标的实现程度或水平而进行的评价活动。准确的企业内部评价对于企业最高管理层、政府监管部门以及市场经济中的中介都具有非常重要的意义。论文系统地开展企业内部控制评价研究,并设计相应的控制软件系统,论文主要内容包括:(1)企业内部控制评价指标体系设计。根据一定的评价指标构建原则,结合我国企业的实际情况,设计相应的评价指标体系。(2)企业内部控制评价方法研究。设计了企业内部控制评价的三级指标,并进一步提出综合指标和全指标设计方法。(3)企业内部控制评价软件设计与开发。依据指标体系、评价方法、权重设计和评分标准,进行评价软件的设计和开发。(4)企业内部控制评价软件系统实现。运用评价软件,对企业的内部控制情况进行评价,将评价结果提供给企业和政府部门参考。(5)企业内部控制评价软件系统应用。详细介绍系统使用流程和方法,以及生成数据使用。一方面可促进企业自身加强内部控制,另一方面可为国资委加强对企业的监管提供依据和参考。
[Abstract]:The evaluation of enterprise internal control is an evaluation of the effectiveness of enterprise internal control. It refers to the degree or level of the internal control objective of the enterprise within a certain period of time (usually a financial year), according to certain internal control evaluation criteria, that is, the internal control evaluation subject of the enterprise reasonably ensures the degree or level of achievement of the internal control objectives. And evaluation activities carried out. Accurate internal evaluation is of great significance to the top management, government supervision department and intermediary in market economy. This paper systematically studies the evaluation of enterprise internal control and designs the corresponding control software system. The main content of this paper includes the design of the evaluation index system of enterprise internal control. According to certain evaluation index construction principle, combined with the actual situation of enterprises in our country, the corresponding evaluation index system is designed to study the evaluation method of enterprise internal control. The third grade index of enterprise internal control evaluation is designed, and the comprehensive index and the whole index design method are put forward, and the software design and development of the enterprise internal control evaluation software is put forward. According to the index system, evaluation method, weight design and scoring standard, the design and development of evaluation software. 4) the implementation of enterprise internal control evaluation software system. The evaluation software is used to evaluate the internal control of enterprises. The evaluation results are provided to enterprises and government departments for reference. 5) the application of internal control evaluation software system in enterprises. Detailed introduction of the system use process and methods, as well as the use of generated data. On the one hand, it can promote enterprises to strengthen internal control, on the other hand, it can provide basis and reference for SASAC to strengthen the supervision of enterprises.
【学位授予单位】：北京工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：TP311.52
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本文编号：1889148