毕业设计（论文）--制品企业内部控制的调查与分析.docVIP

本科生毕业论文 乳制品企业内部控制的调查与分析—以三鹿和伊利为例 院系名称 会计学院 姓　　名 学　　号 专　　业 会计学 指导教师 2012年5月20日 Abstract The internal control system of internal control theory,is the principles,methods, the content of the document reflects,is to implement the system of internal control and evaluation of the foundation and basis.System designed to direct influence on the system of internal control the effectiveness of implementation.At present,our country enterprise internal control,there exist many problems,need through improving the company structure,strengthen control environment foundation;Specific business process key control target,improve internal control is scientific and consistency; To strengthen internal audit,improve the system of internal control and supervision of the implementation of the efficiency;Pay attention to establish prevention oriented,and supplemented by the internal control system,to strengthen the accounting supervision,in order to reduce control weaknesses. This paper will be based on the theory and practice,using the SanLu Group and Yili Group for example,expounds the internal control theory and the practical application.Generally speaking the article is divided into two parts,a theoretical part and a case part.Theoretical part mainly is the introduction of the development of the theory of internal control,the content of internal control and evaluation of internal control system.Case part is through the SanLu Group and Yili Groups internal control structure set contrast,and combined with the internal control components,through the problems of SanLu Group internal control structure,in further analysis the disadvantages of the internal control in Chinas dairy company,put forward a series of measures,perfect our countrys dairy company internal control construction,and to better promote our countrys dairy industry of operation and development. Key Words: Internal Control; Solutions;Dairy Company 目 录 1.引 言 1 2.内部控制相关理论 2 2.1内部控制理论的形成 2 2.2内部控制的具体内容 3 2.3内部控制的评价 3 2.4内部控制的