企业内部控制制度研究 工商管理毕业论文.doc

摘　要 企业，尤其是国有企业由于其本身的内部控制制度和实施的缺陷而导致资产流失的现象时常发生，使资产无法达到保值增值的目标。目前，我们已经加入世界贸易组织，企业面临的国内外的商业竞争必将更加激烈。因此，建立有效的企业内部控制制度，防止资产流失，已成为企业在竞争中立于不败之地的关键。 本文系运用COSO对于内部控制系统的定义，从控制环境、控制活动、信息与沟通、监督等几个方面详细分析公司内控制方面存在的主要问题及主要成因；同时运用COSO的观点对公司的内部控制建设提出改善建议。另外本文对于我国企业如何改善内部控制体系也提出了一些建议。 首先，我们对内控制度的总体设计通过动态和静态两种方式进行阐述，分别介绍了两种方式的相关概念；接着通过对传统内控制度漏洞的分析以及对几个公司倒闭的研究，得出了创建新型内控制度的重要性和必然性；最后继续分析了创建新型内控制度的原则和目标最后得出了创建新型内控制度的总体思路。 本文通过对杜邦体系的引入以及对企业文化的构建提出了静态内控制度和过程循环的内控制度两种内控制度的构建。 关键词：内部控制　控制环境　静态内控　过程循环的动态内控 Abstract The phenomenon of asset losses often occurs owing to the problems existing in the establishment and performance of its internal control system for the enterprise, especially for the state-owned enterprise. This phenomenon also leads to the assets being unable to reach the goal of preserving and increasing value. At present, China has entered into WTO. Enterprises will face more severe business competition from enterprises at home and abroad. Therefore, the establishment of an effective internal control system and prevention of asset losses for the enterprises is the key in order to remain competitive. This paper using COSO’s definition of internal control system, which defines internal control as five integrated parts: control environment、risk assessment、control activities、information and communication and monitoring identifies the key problems in company’s internal control system and the main reasons for these problems and at the same time recommends to take some measures to make improvement; Although it provides some suggestions on how to improve internal control system for Chinese companies. First, we have the overall design of the internal control system through both active and passive elaborate, introduced the related concept of two ways; then adopted the traditional internal control system and loopholes in the analysis of the collapse of several companies, and create a new internal control system and the importance of inevitability at last to create a new analysis of th