浅析我国家电企业内部控制.docxVIP

目 录摘要1关键词：1Abstrac..1Keywords1一、引言1二、我国家电公司内部控制概述22、家用电器企业的内部控制现状2三、我国家电企业内部控制的存在问题22、风险意识不强23、信息沟通不畅24、监督活动缺乏2四、我国家电企业内部控制的成功经验21、组织结构完善22、严格的授权与责任控制体系23、 将ERP财务控制软件作为内控核心24、有着严格的质量控制体系25、完善的人力资源控制体系26、企业文化建设21、增强审计独立性，防止舞弊现象发生22、建立健全连锁门店物流配送系统23、加强公司内部组织结构完善24、第三方监督必不可少2浅析我国家电企业的内部控制重庆工商大学 会计学(ACCA方向)专业 2011级 一班 罗璇指导老师 黄 辉摘要：近年来，我国电器行业由于独特的行业性质，经营活动的好坏与企业内部控制的强弱息息相关，一些由于内部控制失效而导致公司经营失败案列引发了对加强内部控制的讨论。本文从内部控制审计的概念及其风险的来源入手，简述了家电企业的内部控制的特征及行业特点.分析当前我国家电企业内部控制审计中存在的主要问题，结合海尔集团内部控制成功的案例与凌达公司内部控制失败的案例对比，就如何加强中国家电行业的内部控制问题提出了自己的观点,即首先公司应对内部环境具备风险意识,做出准确的风险评估及时侦察出风险.其次,公司应具有完善的组织结构,严格的质量控制体系与人力资源控制体系,健康的企业文化建设等.最后,企业应保持信息沟通流畅,监督活动严格得到执行关键词：/kcms/detail/search.aspx?dbcode=CMFDsfield=kwskey=%e5%86%85%e9%83%a8%e6%8e%a7%e5%88%b6内部控制；/kcms/detail/search.aspx?dbcode=CMFDsfield=kwskey=%e4%b8%8a%e5%b8%82%e5%85%ac%e5%8f%b8家电企业；规范措施;内控五要素Abstract: Recent years,due to the unique nature of Chinas electronics industry. the business activities is closely related to the strength of the enterprise’s internal control, some bad company management and internal control failure triggered discussion on strengthening the internal control activities. The paper begins with the concept of internal control audit and its sources of risk, and describes the household appliance enterprise’s internal control features and characteristics of the industry. Then analyzed the main problems existing in the internal control of household appliances companies. Compared successful cases in the haier group with failure case in Lingda company. This paper put forward its own viewpoints on how to strengthen the Chinese household appliances industry’s internal control problems. that is, firstly, company should have rick awareness about internal environment, making an accurate assessment of risk. secondly, the company should have perfect organizational structure, strict quality control system and excellent human resources control system and healthy enterprise culture construction, etc.lastly, enterprises should keep i