第三章 安徽财经大学商学院.doc

安徽财经大学商学院 2011届本科毕业论文 论文题目：企业内部控制目标的探讨 院 系： 商学院会计学系 班 级： 会计（6）班 姓 名： 学 号： 指导老师： 刘XX 教授 时 间： 2011年5月30日 企业内部控制目标的探讨 The enterprise internal control objectives were discussed 内容摘要：在知识经济到来的今天，影响企业经营的环境不仅日益复杂，而且越来越不稳定，市场竞争更是日趋激烈，如何增强企业的竞争实力，提高企业的经济效益，成为企业最关注的问题内部控制制度则为企业提供了一个强有力的保证。 关键词：内部控制；控制目标；企业管理；经济效益  The enterprise internal control objectives were discussed Abstract：In the knowledge economy coming today, affect business environment, and increasingly complex and not only more unstable, market competition is fierce, how to enhance the competitive power of enterprises, improve the economic benefit of enterprise, to become the enterprise's most concerned problems, internal control system is enterprise provides a powerful guarantee. Based on the case by means of analyzing the enterprise internal control elements, through different case understand China's current status of the internal control system of enterprise; Second analysis of internal control importance and internal control to achieve the goal. The objective of internal control is the internal control existence and forms of existence, is fundamental to establish an internal control framework system and internal control design, evaluation and examination with the guiding principles of reference. In order to achieve the objectives, must be effective and reasonable for the design of internal control system of enterprise internal control design, only when reasonable and effective implementation can be realized through the enterprise internal control objectives. Different business management is responsible for enterprise development, therefore, contribute for different business management put forward different responsibility requirements. The existence of a business should not only consider the internal factors, external factors influence on the enterprise is also particularly important, in this paper, aiming at th