毕业设计（论文）--南方航空对外投资内部控制的探析.docVIP

本科生毕业论文 南方航空对外投资内部控制的探析 姓　　名 　　号 专　　业 指导教师 Abstract Twenty-first century is an age of knowledge economy. The new and changing science and technology, as well as the rapidly developed economy globalization, makes scientific management more important to any institution. Internal control, as a key mean or method to strengthen the internal management in an enterprise, is receiving more and more attention and care in all aspects in the society. Internal control comes into being as the social economy has developed at certain stage, and becomes rich and develops with enterprises’ internal management reinforcement and a need to meet the external requirement. Since the issue of enterprise internal control has attracted extensive concern, centering on the key part of internal control一how to strengthen the internal control over the enterprise equity investment. This paper uses China Southern Airlines as an example and analyzes its problems in equity investments and clarifies that such key points require attention in the internal control process of enterprise equity management, as investment strategy management, capital bond control, equity internal control body, financial statements supervision, internal control and coordination etc, and presents some suggestions and measures to improve enterprise equity investment internal control, and reflects to enhance equity investment business internal control by equity investment strategy, environmental construction of equity investment internal control, setup of good control activities, adequacy of equity risk evaluation control mechanism as well as establishment of equity management dynamic information system etc. Key Words: Business Administration;Internal Control; Equity Investment 目 录 1.引言 1 2.内部控制与对外投资基本理论 1 2.1 内部控制理论 1 2.2 风险管理理论 2 2.3 对外投资的管理方法理论 2 3.南方航空对外投资业务内部控制案例探析 3 3.1 南方航空有限公司的简介 3 3.2 南方航空委托理财贪污腐败案 3 3.3 南方航空对外投资内部控制失败案例探析 4 4.南方航空对外投资内部控制制度的完善 6 4.1 南方航空对外投资内部控制制度的重建 6 4.1.1 完善内部控制制度 6 4.1.2 健全对外投资内部控制监督体系 6 4