企业内部控制与风险管理培训课程.docVIP

本科毕业论文 浅谈我国企业内部控制 系 部 会计学部________ 专 业 会计学_________ 班 级 2009 级会计（2）班__ 学 号 ______ 学生姓名 _________ 指导教师 ______ ________ 摘 要 近年来，企业内部控制的完善逐渐成为关注的话题。在国内，“三鹿奶粉”“三鹿事件” “长虹事件”等发生许多舞弊大案要案；在国外，“安然” “施乐”案件一波为平一波又起的舞弊行为的，让大家意识到了财务舞弊的危害之深、影响之大彻底打击了投资者对资本市场的信心，最终使得美国国会痛下决心出台了萨班斯法案。该法案的出台标志着资本市场在坚决打击财务舞弊的道路上又前进了一步但是财务舞弊行为不会就此嘎然而止，随着上市公司舞弊手法不断翻新、涉案金额不断增加，坚持不懈地打击财务舞弊行为注定是一条漫长而又曲折的道路。随着市场经济的高速发展和企业现代管理制度的不断完善，内部控制在企业管理中的重要性日益凸显，完善高效的内部控制对于规范企业各种经营活动、保障企业平稳健康发展并最终实现企业整体战略目标等都具有不可替代的作用。企业的内部控制能够使企业的每一个成员都自发、自觉地按照规范和目标行事，发挥自己的潜力，维护企业的利益，努力实现企业目标，那么，企业将会在市场经营活动中立于不败之地，才能得以持续地发展和壮大对策 Abstract In recent years, the enterprise internal control became a topic of interest. In China, SANLU milk Enron event CHANGHONG event, occurred many fraud further; in abroad, Enron Shi Le cases a wave for flat Catania of fraud acts of exposure, let everyone realized has financial fraud of against of deep, and effect of large, thoroughly against has investors on capital markets of confidence, eventually makes United States Congress pain determined introduced has Sarbanes Bill. The Bill introduction marks the capital market in a resolute fight against financial fraud has taken a further step on the road, but financial fraud will not all, changing as the corrupt practices of listed companies, in connection with the amount increasing, make unremitting efforts to combat financial fraud is destined to be a long and winding road. With the rapid development of the market economy and the modern enterprise management system and constantly improve, growing importance of internal control in enterprise management, efficient internal control system for the standardizing enterprise activities, safeguard the stable and healthy development of the enterprise and, ultimately, overall strategic objectives has an irreplaceable role. Internal control as established by the management authorities for the fulfilment of management objectives and a set of rule