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企业内部控制研究
专业：会计学
摘 要
内部控制是指对建立、加强或削弱政策和程序效率发生影响的各种因素，它反映了董事会、管理阶层、职员对内部控制的态度、认识和行动。随着市场经济的发展，企业之间的竞争日益加剧，内部控制逐渐成为企业的关键的核心发展力。目前，企业普遍存在着经济效益差、会计造假、财务报告不真实，企业违法违纪现象等问题，这些问题主要体现于企业法人治理结构不健全，企业各项内部控制制度不完善等。因此，完善企业内部控制是当前企业急需解决的。本文通过企业内部控制的理论与实务基本要素，主要分析内部会计控制的现状并提出完善内部会计控制的对策，力图为企业建立良好的内部控制提供有益的帮助。
关键词：内部控制 企业 问题
Enterprise Internal Control
Major: Accounting
Student: FengYu Supervisor: XiangRui
Abstract
Internal control to establish, strengthen or weaken the impact of policies and procedures for efficiency of various factors, it reflects the board of directors, management, staff attitude to internal controls, awareness and action.With the development of market economy, competition among enterprises is increasing, internal control is becoming the key force of the core development.At present, enterprises widespread poor economic performance, accounting fraud, financial reporting untrue, corporate law and discipline violations phenomena problems, which is mainly reflected in the corporate governance structure does not sound all their internal control system is imperfect.Therefore, to improve the internal control is the current business need to be resolved. Theory and practice of the basic elements of internal control, the status of internal accounting controls and a complete set of internal accounting control measures, to try to establish a good internal control to provide a useful ting.
Key words：Internal control Enterprise Problem
目 录
1导论 ...................................................................... 5
1.1研究内部控制的背景和意义 ............................................. 5
1.1.1国外内部控制的研究概况 ......................................... 5 1.1.2我国内部控制的研究概况 ......................................... 5 1.2研究内部控制的目的 ................................................... 6 1.3研究内部控制内容和框架 ............................................... 6 1.4本文的使用研究方法 ................................................... 6 2基本理论 ...................................................................................................................................... 7
2．1内部控制的内涵 ............................................................................................................. 7 2.2内部控制的原则 ............................................................................................................... 7
2.2.1相互牵制原则 ......................................................................................................... 8 2.2.2.协调配合原则 ......................................................................................................... 8 2.2.3程式定位原则 ......................................................................................................... 8 2.2．4成本效益原则 ...................................................................................................... 8 2.3内部控制构成要素 ............................................................................................................ 8
2.3.1内部环境 ................................................................................................................ 9 2.3.2风险评估 .................................................................................................................. 9 2.3.3控制措施。 .............................................................................................................. 9 2.3.4信息与沟通 .............................................................................................................. 9 2.3.5监督检查 ................................................................................................................ 10
3企业内部控制现状及成因分析 ............................................... 10
3.1企业内部控制的研究现状 .............................................. 10 3.2企业内部控制失效原因剖析 ............................................ 11
3.2.1公司法人治理体系不完善 ........................................ 11 3.2.2企业管理层和员工整体素质不高 .................................. 12 3.2.3缺乏健康的企业文化 .......................................................................................... 12 3.2.4会计监督体系差 .................................................................................................. 12 3.2.5会计信息控制混乱 .............................................................................................. 13
4完善企业内部控制政策建议 ................................................. 13
4.1健全完善公司内部治理体系 ............................................ 14 4.2 强化企业管理者在内部控制作用的关键地位 ............................. 14 4.3加强“以人为本”的企业文化建设 ...................................... 15 4.4强化监督体系 ........................................................ 15
4.5加强信息沟通 ........................................................ 16 5企业内部控制的启示以及不足 ............................................... 16 5.1企业内部控制的启示 .................................................. 16
5.1.1 加强会计监督的观念 ............................................ 16 5.1.2加强外部审计监督，维护会计法规的严肃性 ........................ 17 5.1.3 提高会计人的职业操守和技能 .................................... 17 5.2不足之处 ............................................................ 17 参考文献 ................................................................... 18 致 谢 ........................................................................................................................................... 19