企业内部控制失效的表现成因及对策论文.doc.doc

南京理工大学 毕 业 论 文 作 者: 艳艳 学 号： 070703334 系： 经济管理系 专 业: 会计学 题 目: 企业内部控制失效的表现、成因及对策 指导者： 洪旭莲 讲师 (姓 名) (专业技术职务) 评阅者： (姓 名) (专业技术职务) 2011年 5 月 毕 业 论 文 中 文 摘 要 全球化进程的加速和资本市场的国际化促进了世界经济的发展却也带来了不和谐的音符，公司财务舞弊、欺骗投资者、损害社会公众利益的行为屡见不鲜、全球蔓延，使得作为现代企业管理与控制重要组成部分的内部控制的重要性日益突显。本文对企业内部控制理论和现状进行研究，目的在于通过对企业内部控制失效的成因分析，探讨解决的措施。本文首先对企业内部控制相关理论进行研究，就企业内部控制的含义、特征及内容进行论述。其次，针对我国企业内部控制失效的原因进行剖析，笔者认为导致企业内部控制失效的主要原因可归纳为外部原因和内部原因两大方面。针对总结的原因提出了解决企业内部控制失效的相关对策。 g 关键词 企业内部控制失效 现状 成因 对策 毕 业 论 文 外 文 摘 要 Title The appearance、reason and strategy of the failing control to the company Abstract The acceleration of globalization procession and the development of international capital market promote the global economy ，which have also brought a discordant note．A large number of financial frauds, accounting fraud have emerged in the global spread of deceiving investors and damage the public interests of the common made as a modern enterprise management and control of an important part of the internal control to highlight the growing importance. This paper mainly analyzes the internal control theories of modem business enterprise and the present condition and the settlement of improving internal control．Through this research which analyses the cause of weakness of the internal control, we try to find the solvent of this problem．Firstly, this paper studies the relevant internal control theories on the concept, target, main factor ...etc．of the business enterprise internal control. Secondly, this paper studies the reason of the weakness of the business enterprise’s internal control in our country．This paper thinks that the cause of the weakness of business enterprise internal control consist of exterior reason and internal reason．The last, this paper puts forward the settlement to strengthen the internal control of the business enterprise. Key words enterp