《浦东软件公司内部控制存在的问题与对策毕业设计论文》.doc

摘要 企业管理的目标是实现企业价值的最大化，内部控制无疑在企业管理系统中扮演的角色，它是为提高企业运行效率，，浪费、舞弊、职权滥用等失当行为而建立的管理机制和体系。 AbstrastEnterprise management goal is implementation maximize the value of enterprise operation result, internal control in enterprise management system will undoubtedly play a crucial role, it is to improve the enterprise efficiency, enforcement, reduce unnecessary waste, fraud, and abuse of authority stop misconduct and built management mechanism and system. Set up a perfect the internal control system of enterprise management is the main problem. This article through to PuDong internal control, and found that the companys internal control system is not perfect, accounting control management is weak, the internal control environment is bad, enforcement is bad and internal control procedures become apparent procedural issues, and analyzes the cause of the problem, basically have lack of reasonable evaluation system, internal control, inadequate understanding, prevent mechanism is not sound and so on. Based on the current situation company strengthen budget management system, the internal environment of construction, train the staff quality and strengthen the supervision and internal control mechanism suggestion and countermeasures. This paper writing objective is to strengthen the management of internal control consciousness, perfect the internal control system and the lack of strengthening the internal control the execution of the efforts, and more effective improve the companys operating results. Key words: Control system; Internal control; The company management 目 录 摘要 Ⅰ Abstract Ⅱ 一、绪论 1 （一）选题目的及意义 1 （二）国内外研究现状 2 （三）内部控制简要概述 2 1、控制环境 2 2、内部控制的演变过程 2 3、内部控制的要素 3 4、内部控制的作用 3 二、浦东软件公司内部控制现状 4 （一）人员环境现状 4 （二）财务控制现状 4 （三）财务制度监督现状 5 （四）公司文化现状 5 三、浦东软件公司内部控制存在的问题及成因 6 （一）制度上存在的问题 6 1、公司治理的结构不够完善 6 2、资金管理制度不健全 7 3、内部控制在执行中受成本效益原则的约束 7 4、没有认识到内外审计的重要性 8 5、缺乏人力资源管理制度 8 （二）人员方面存在的问题 8 1、管理者对内部控制的认知严重不足 8 2、人员管理制度流于形式 9 （三）控制环境上存在的问题 9 （四）内部执行中的问题 10 1、公司执行人员违反规定操作 10 2、各部门缺乏信息沟