2231110714 吴越(论文).docVIP

东北财经大学本科毕业论文 作 者 学 院 专 业 年 级 学 号 指导教师 答辩日期 成 绩 摘 要 关键词： ABSTRACT One of the most important problem in internal governance is how to appropriately distribute the authority, which is able to operate the policy more efficient. Internal control has little help to improve the quality of accounting information in a power concentrated company. In recent years, the improvement in internal control can enhance accounting information’s quality in the situation which bad internal control leads to worse quality of accounting information. China release the Basic rules of Internal Control in 2008 after guidelines in 2007 and 2006. In this situation, we can find that establish and perfect internal control is becoming an strategic plan. Theoretically, internal control can fix the problem between two classes, improve management environment, reduce operating and developing risk and heighten accounting information quality. This article analyses the reason of concentration of power leading to bribe from five elements separately of internal control through Hon Hai’s case. At the same time, having some suggestions in how to improve internal control under the situation where power is concentrated. It has significant influence in perfecting the internal control of public company. This paper consists of three parts: Firstly, the review of Hon Hai’s bribe. Secondly, analyze the disadvantage of its internal control based on five elements through Hon Hai’s bribe. Thirdly, the revelation from the case and how to enhance internal control. Key words: concentration of power; internal control; Hon Hai Group 目 录 1 二、鸿海集团“贿赂门”事件分析——基于企业内部控制角度 2 （一）控制环境不理想 3 （二）内部风险没有准确的评估 3 （三）控制活动不当 4 （四）信息与沟通不畅 4 （五）监督弱化问题比较严重 4 三、鸿海集团“贿赂门”事件的启示 4 （一）改善控制环境 4 （二）加强风险评估 5 （三）实施有效的控制活动 5 （四）加强监管 5 （五）加强企业内部控制能力 6 主要参考文献 7 基于内部控制对鸿海集团“贿赂门”事件的分析 内部审计是指由单位专设的审计机构和审计人员，在本部门、本单位负责人的领导下，依据国家有关和本部门、本单位的规章制度，按照一定的程序和方法，相对独立地对本部门、本单位财务收支的真实性、合法性、效益性进行审计监督的行为，它是我国审计监督制度的重要组成部分。现在企事