唐河农信社内部控制失效的案例分析.docVIP

摘 要 金融企业是一个高负债高风险的行业。作为现代金融企业管理的一项重要内容，完善健全有效的内部控制已经成为金融企业防范风险的第一道防线。随着我国银行业在2006年底全面对外开放，金融企业所面对的经济金融环境日益复杂，竞争也愈加激烈。如果不及时加强我国金融企业的内部控制建设，不消除金融企业中存在的巨大风险隐患，我国金融企业将面临巨大的生存危机。由于各方面的原因，我国金融企业存在着会计内部监控手段落后、监管制度不健全等问题，因此加强金融企业内部控制已迫在眉睫。 本文从内部控制基本理论和农村信用联社的背景入手，以唐河农村信用联社内控失效为案例，从内部控制环境、风险评估、内部控制制度执行三个方面对唐河农信社内部控制现状进行了阐述与分析，并针对出现的问题提出如何完善的建议和对策，即完善内部控制环境、健全风险评估机制、加强企业内部控制制度的执行。 关键词：唐河农信社；内部控制失效；阐述与分析；建议与对策 Abstract Financial enterprises is a high risk industry with high debt.?As an important content of a modern financial enterprise management,sound and effective internal controls to prevent risks of financial companies has become the first line of defense.?With China opening up the banking sector by end of 2006, financial firms are facing increasingly complex economic and financial environment, the competition has become even more intense.?If not strengthen our construction of the internal control of financial companies, financial companies do not exist to eliminate the huge potential risks, China will face huge financial enterprises to survive the crisis.Due to various reasons, the existence of backward means of accounting internal controls, regulatory issues such as system ?is not perfect, so strengthening the financial internal control is imminent.? Based on the internal control basic theory, financial enterprise internal control basic situation and rural credit as the background, taking TangHe credit cooperatives’ internal control failure as example. From the internal control environment, risk assessment, the internal control system, three aspects of rural credit cooperative executive expounds the present situation of internal control and analysis.And in the light of the problems occurred advices and countermeasures of how to improve, Namely, perfect the internal control environment, improve its risk assessment mechanism, strengthen enterprise internal control system of execution. Key Words: TangHe credit cooperatives; Internal control 目　引 言 1 一、内部控制理论文献综述