公司内部控制案例研究mpacc论文_毕业论文.doc

分类号 密级 U D C 编号 会计硕士专业学位论文 论文题目 ： Z公司内部控制案例研究 年级、班级 ： 2009大连班 指导教师 ： 教授 答辩日期 ： 2014 年 月 ABSTRACT Today many companies have realized that an effective internal control system of urgency. But how to design and implement efficient, low-cost internal control system, is a very difficult task that many companies do not solve this problem. In the course of this case study, the adoption of basic standards of our internal control framework of observations, drawing on the overall sophisticated COSO internal control framework of the theory and management methods. Full use of theoretical discussion, investigation and analysis, comparative case studies and other methods, internal control from the Z current situation and existing problems, we proposed from the enterprise level and operational level, improve the internal control system Z concept. Expectations through the establishment of sound internal control system, to enhance competitiveness, improve enterprise value, to prevent operational risks and internal controls to meet capital market requirements. In this paper, the current theory of the mature internal control and enterprise risk management practices. Absorb and learn in many domestic experts on the outcome of the internal control, trying to be innovative in the following areas: hope that through analysis of internal control of Z, to other companies for the domestic construction of the internal control system and improvement of reference and to provide some help. This paper includes the following four parts: The first part, Z background of internal control, describes the Z company background and culture, the company nearly 3 years accounting data and financial indicators and analysis of the companys strengths, weaknesses, opportunities and threats. The second part, the companys risk assessment and the establishment of the internal control system, sound, assess the c