于企业内部重要性思考.docVIP

对于企业内部环境重要性的思考 【摘要】长期以来，尤其是一系列国际大公司财务丑闻和经营失败事件爆发之后，关于内部控制的研究和立法行动深受国际社会的重视和关注。我国也不例外，新《会计法》和财政部、证监会、国资委等部门先后通过的法律或制度规范都要求企业建立健全内部控制。然而，从实际经验上来看，企业内部控制是否能够发挥作用并不在于其内控制度条例是否详细或者全面，而是在很大程度上取决于控制环境的好坏。目前，我国企业的内部控制环境的状况不容乐观，存在很多问题。要提高企业的经济效益，必须建立健全企业的内部控制体系，尤其应该注意控制环境的建设。本文试通过典型而又影响比较大的中航油事件，分析中航油存在的内部控制环境问题，思考控制环境在内控体系中的重要作用，并且为完善内部控制环境提出一点构想。关键字：内部控制，控制环境，中航油AbstractForeign countries started to pay attention on the research and legislation on internal control long time ago, especially since a series of frustrated affairs of international famous company have been exposed. China cannot be exceptional. Many departments such as Ministry of Finance, Securities Regulatory Commission and Stated-owned Assets Supervision and Administration Commission as well as newly adopted required all the enterprises must establish the system of internal control. However, whether the system of internal control is effective of not depends on the control environment, not on the adequacy of internal control. The internal control environment of Chinese companies is not very good at present, also there are many problems need to be solved. We must establish a well system of internal control and focus on the control environment so that the economic benefit can be increased. Beginning with the typical and well-known case of China Aviation Oil (Singapore), this paper studies the problems of internal control environment existed in the company, discusses the importance of control environment and makes some proposals on the issues of perfecting the internal control environment as well.Key words: Internal control, Control environment, China Aviation Oil (Singapore)目 录一、序言??????????????????????????????????????????????????1二、文献回顾??????????????????????????????????????????????1三、内部控制概述??????????????????????????????????????????2（一）内部控制理论的设置目的??????????????????????????????2（二）内部控制理论的发展??????????????????????????????????2（三）内控框架的重点要素——控制环境??????????????????????3（四）我国的内部控制法律规范????????????????????????