黑龙江大庆石油企业内部控制风险及防范问题研究.docVIP

PAGE I 黑龙江大庆石油企业内部控制风险及防范问题研究 摘 要 内部控制在企业发展过程中担负着极其重要的角色，是衡量现代企业绩效的一个重要标志，其在保证会计信息质量，保护投资者利益，实现经营目标，进行风险防范方面发挥着重要作用。但是，目前企业内部控制存在着法人治理结构不完善、风险评估不足、企业的风险意识薄弱等问题，对此分析了目前企业内部控制存在的问题及其解决对策。 有效地内部控制不仅能保证企业会计信息的真实正确，财务收支的有效合法，财产物资的安全完整，而且能保证企业经营活动的效率、效果以及企业经营决策和国家法律法规的贯彻执行。企业内部控制体系还存在许多不利于企业发展和经营活动有效运行的问题。通过对企业内部控制制度存在的问题进行分析，提出了相应地解决措施。 关键词：内部控制；控制环境；风险评估 Abstract Internal　control　plays　an extremely important role in the process of enterprise development．It is an important symbol to measure the performance of modern enterprises，and it is important ingurantee the quality of accounting info risk prevention．However，in the current internal control structure，there still exists some problems like the imperfect corporate governance，risk assessment　inadequate, weak business risk awareness and other issues，This article analyzes current internal control problems and their solutions． Effective internal control is not only ensure authenticity and correctness of accounting information，validity of financial operation property and integrity of cash and assests，but also ensure that efficiency and effectiveness of the business activities and comply with the state laws and regulations in the　enterprise．There are still problem of internal control system in our country that not conducive to enterprise development and effective operation of business activities．This article analyzes the problems of enterprise internal control system，and then suggests the corresponding solution． Key Words：Internal control；Control environment；risk assessment PAGE II 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc297708370 摘 要 PAGEREF _Toc297708370 \h I HYPERLINK \l _Toc297708371 Abstract PAGEREF _Toc297708371 \h II HYPERLINK \l _Toc297708372 目 录 PAGEREF _Toc297708372 \h I HYPERLINK \l _Toc297708373 一、绪论 PAGEREF _Toc297708373 \h 1 HYPERLINK \l _Toc297708374 （一）研究目的和意义 PAGEREF _Toc297708374 \h 1 HYPERLINK \l _Toc297708375 1. 研究目的 PAGEREF _Toc297708375 \h 1 HYPERLINK \l _Toc297708375 2. 研究意