TB公司内控制研究.docx

TB公司内部控制研究Research on Internal Control of TB Company摘 要企业内部控制是贯穿于企业经营的各个环节和各个方面,与企业经营活动结合在一起，是公司经营管理和自身治理的关键环节，在企业发展过程中具有举足轻重的作用，加强企业内部管理关系到企业资本市场的健康发展。堵塞管理漏洞，确保保障公司资产的安全，减少企业内部舞弊事件的发生，提高公司风险防范能力要求企业遵守国家法律、法规、规章及其他相关规定，建立健全有效的内部控制体系。本文在分析企业内部控制发展过程、《萨班斯法案》、COSO框架等理论内容的基础上，以我国《企业内部控制基本规范》和COSO 报告的内部控制五要素框架为指导，并结合TB公司自身生产经营的特点从内部环境、控制活动、信息与沟通、风险控制和监督体系五个方面详细分析了目前该公司内部管理体系存在的问题，具体是….通过深入分析目前TB公司内部控制的资料和调研结果，得到影响内部控制评价主体的评价质量因素，构建了内部控制评价主体的评价指标体系，利用层次分析法，结合定性评价和定量评价因素，有效地对各评价要素进行计量，建立矩阵模糊评价分析法对内控有效性进行最终评价，通过对TB公司内控自我评价体系评价量化标准表，从而发现TB公司目前在内部控制存在的主要问题，结合评价结果给出改进的方法和建议有……(补充)本文追踪了企业内部控制理论的发展趋势，努力贯彻学以致用，理论服务于实践的原则，希望通过本文的研究，能够对TB公司今后的发展提供一点有益的帮助。关键词：内部控制，层次分析法，体系建设 ABSTRACTThe enterprise internal controls are throughout the business in all links and aspects, together with business activities, is the companys own management and governance a key link in the process of enterprise development plays a decisive role. To strengthen internal management related to the healthy development of the capital markets business. Plug up loopholes in management, to ensure protection of company assets security, reducing the internal fraud incidents, improve the companys risk prevention requires companies to comply with national laws, regulations, rules and other relevant regulations, the establishment of a sound and effective internal control system.This paper analyzes the development of the internal control process, Sarbanes-Oxley, COSO framework and other theories based on the content to Chinas basic norms of internal control and COSO report five elements of internal control framework as a guide, combined with TB company from its own production and operation characteristics of the internal environment, control activities, information and communication, risk control and supervision systems in five areas of the company detailed analysis of the current problems in the internal management system. Through in-depth analysis of the current TB of internal control information and research results ob