完善KFT公司内部控制制度体系的研究.pdf

RESEARCH ON IMPROVEMENT KFT’S INTERNAL CONTROL SYSTEM ABSTRACT According to the latest internal control theory, taking specific company as example, the text deeply explains some of important principles and techniques of internal control. Chapter 1 focuses on discussing fundamental issues of internal control theory, such as definition of subject and object of internal control, and evolution of internal control concept, the range of internal control and key principles of internal control. And also, the chapter makes a summary of predecessors’ theory and extracts definite theoretic viewpoints out of internal control issue. Chapter 2, with COSO report, makes emphasizes on analyzing the internal control factors in details, including system constitution, subject design, object design, objective design, style design. Chapter 3, basing on the mention above, briefly introduces current situation of KFT and analyzes its shortcomings and then identifies and 2 classifies some issues of generalized meaning. Chapter 4, according to internal control theory above and the chief problem identified of KFT’ s internal control, puts forward to specific scheme to improve KFT’ s internal control system. KEY WORDS: internal control theory; internal control factors design; internal control improvement. 3 目录 引言 1 第一章 内部控制及相关理论 2 1.1