以全面预算管理为核心构建企业内控体系以中化集团管理实践为例.docVIP

以中化集团管理 厦门大学 硕士学位论文 以全面预算管理为核心构建企业内控体系- 实践为例 姓名：马晓维 申请学位级别：硕士 专业：工商管理 导教师：郭晓梅ABSTRACT Internal controls in accounting and auditing research have always been a focus to which research people pay close attention. As corporate governance becomes an increasingly huge concern globally, internal controls-being a key component in corporate governance-have attracted great attention from economic, managerial, political and social area. However, some basic issues in internal controls have always been judged by a large variety of recognitions. The framework of COSO report creates internal control system the key content in corporate risk management. Based on the theory of comprehensive budget system and internal control, and also the analysis of comprehensive budget management and internal control mechanism in business operation, this essay explains how to establish the internal control system via budget management by giving the examples of successful experience by SINOCHEM Group. The role of comprehensive budget in a business is to quantify the business target, to monitor the business operation and to evaluate the business results.Comprehensive budget is the framework of internal control, the platform of information transfer, the evidence of risk evaluation and the quantitative benchmark of monitoring and evaluation. In general, comprehensive budget is the cornerstone and also the guideline in building the internal control system. There are large number of researches on budget management and internal control over the years. However, the previous researches on budget management mainly focused on its controlling point, framework and its influence or strategic value to the firm. In terms of internal control, it gradually becomes a popular topic in China since the introduction of the Sarbanes-Oxley Act and more and more large Chinese state-owned companies are exploring the effects created to their business development through internal control system. By using the example