哈尔滨联通公司内部控制问题分析word格式论文.docxVIP

AbstractIn recent years, more and more attention has been paid to the internal control of enterprise in home and abroad. Internal control is an important part in the established of modern enterprise management system. For listed company in America, due to the supervision of Sarbanes-Oxley Act, a set of effective internal control system should be established, which can help reduce loss, improve competitiveness and provide guarantee for realizing long -term strategic goal. As the branch company of China Unicom, Harbin Unicom Company is one of the most important communications carriers in Harbin, whose operating scales and performance have been improved greatly with the aid from national policies. With the continuous development of the company, there have been more and more problems in its operation. Although it has been several years since the implementation of internal control in Harbin Unicom Company, there are still many problems, such as the unsound internal control system, shortage in executive force and etc. It is an urgent issue to improve the internal control system and give full play to it, thus making contributions to the enterprise from the internal control.Based on the related theory of internal control, current situation of the internal control in Harbin Unicom Company has been ana lyzed and evaluated by referring to substantial references and cases, and countermeasures have been proposed for the internal control in Harbin Unicom Company with COSO internal control theories. At first, the background, purpose and significance of researches have been put forward, and the research status of internal control in home and abroad has been introduced briefly. Secondly, internal control theory has been introduced, especially the main general frame of COSO in internal control. Then, according to the five factors in COSO internal control, the current situation of internal control in Harbin Unicom Company has been analyzed, the evaluation results have been qu