美国广播公司内部控制系的建立 部分.doc

美国广播公司内部控制体系的建立 摘要：每个企业都面临众多的风险因素，在当今复杂的商业环境中，包括市场风险、法律风险和财务风险等，风险具有复杂性和多样性，因此企业的风险意识也越来越强。企业内部控制也被提到了空前的管理高度。内部控制是企业内部各种形式管理控制的总称,作为现代企业管理的一个重要组成部分。完善企业的内部控制已经成为发达国家治理公司的重要手段。完善企业内部控制体系，可以帮助企业提高决策水平，实行科学决策、分级授权，提高企业竞争实力。 本文从美国广播公司内部控制体系建立着手，从公司组织架构设计、授权管理、预算管理、岗位职责的管理和设置、内部审计稽核和风险控制等方面，以深刻理解内部控制的内涵为基础，以及美国广播公司完善内部控制体系的研究，探索了企业建立内部控制体系的方法。通过对美国广播公司案例的分析，笔者有了全新的认识对完善企业内部控制体系，并结合目前我国企业内部控制普遍存在的问题，提出了完善我国企业内部控制的若干建议。 关键词：美国广播公司 我国企业 内部控制体系 建立对策 Abstract：Each enterprise is facing numerous risk factors, in todays complex business environment, including market risk, legal risk and financial risk, the risk has the complexity and diversity, thus enterprise risk consciousness also more and more strong. Management of enterprise internal control has also been referred to the unprecedented height. Internal control is the floorboard of the various forms of management control within the enterprise, as an important part of modern enterprise management. Perfect enterprise internal control has become an important means of corporate governance. In the developed countries Perfect enterprise internal control system, can help enterprises to improve the level of decision-making, scientific decision-making, hierarchical authorization, enhance enterprise competitive power. This article, starting from the ABCs internal control system establishment of authorization from the company organization structure design, management, budget management, management and setting up the post responsibilities, internal audit audit and risk control, etc., on the basis of deep understanding of the connotation of internal control, and the American broadcasting company perfect internal control system of research, explores the method of enterprises to establish internal control system. Through the analysis of the ABC case, the author had a new understanding to perfect enterprise internal control system, and combining the problems universally existing in the current our country enterprise internal control