现代企业治理下的内部控成制制度.docVIP

摘 要 随着我国社会主义市场经济的建立和完善，企业面临的经济环境愈来愈复杂，特别是加入WTO后，企业生存压力越来越大。如何提高企业的竞争能力，成为理论界、企业家们普遍关心的话题，企业内部控制制度的建立和完善是改善企业内部管理、提高企业竞争能力的重要内容。但是我国一些公司内部管理松弛、控制弱化，会计造假行为严重，财务报告严重失真。迫切要求我国的公司要健全内部控制，提高公司的内部控制的效率和效果。 基于此，论文在总结内部控制理论的基础上，通过对我国企业内部控制的现状及存在问题的分析，提出建立完整、科学的内控体系及监督、反馈体系，实行内部控制自我评估，保证内部控制建设不断完善发展。同时结合某上市公司业务流程的实际案例具体说明其内部控制中发现的问题做出评价并提出改善建议。对于健全的内部会计控制体系，完善公司治理和信息披露制度具有重要的理论价值；对于保证会计信息的质量，实现企业内部经营管理目标具有重要的现实意义。 关键词：内部控制；现状；措施；案例  Abstract Along with our country socialist market economys establishment and the consummation, the economic environment which the enterprise faces are getting more and more complex, after specially joins WTO, the enterprise survival pressure more and more is bigger. How to sharpen enterprises competitive ability, becomes the topic which the theorists, the entrepreneurs cared generally, the enterprise internal control systems establishment and the consummation are improve the enterprise internal management, to sharpen the enterprise competitive ability the important content. But our country some company internal management relaxation, the control attenuate, accountant the creating a false impression behavior is serious, financial report serious distortion. The urgent need our countrys company must improve the internal control, raises companys internal control efficiency and the effect. Based on this, the paper in the summary internal control theorys foundation, through to Our country Enterprise internal controls present situation and the existence questions analysis, the science controls from the inside the system and the inspector general, the feedback system, implements the internal control self-appraisal, guaranteed that the internal control construction consummates unceasingly develops. Simultaneously unifies some to be listed operation flow the actual case to explain specifically in its internal control discovered the question makes appraises and puts forward the improvement proposal. Control the system regarding perfect internal accounti