会计学（毕业论文）民营企业内部控制问题研究以江苏宝胜电气股份有限公司为例.doc

民营企业内部控制问题研究 盐城工学院本科生毕业论文 2013 PAGE II PAGE II 毕 业 论 文 民营企业内部控制问题研究 --以江苏宝胜电气股份有限公司为例 专 业 财 务 管 理 学生姓名 王 宇 班 级 MZ财管091 学 号 指导教师 谷 佩 云 完成日期 二零一三年六月 民营企业内部控制问题研究 --以江苏宝胜电气股份有限公司为例 摘要:随着我国改革的深入发展及国有企业改制的不断推进，民营企业已成为国民经济增长的重要力量和推动经济市场化改革的重要动力。同时，民营企业在长期的发展过程中，逐渐暴露出诸多问题，其中内控缺失是民营企业存在的最普遍的问题，严重制约了民营企业的发展。因此，民营企业加强内部控制已成为当前最迫切的问题。本文在对民营企业内部控制存在的缺陷从而导致的企业经营风险增大、融资难、内部监督机制不健全、利益分配机制失灵等现状进行分析的基础上，对民营企业内控制度缺失的原因进行探讨，并结合民营企业的实际情况，提出了完善内部控制环境、健全内部审计监督、强化信息系统建设、及时内部控制评估等措施来建立完善民营企业的内部控制，使民营企业在市场竞争中不断开拓发展，最终实现企业做大做强的目标。 关键词：民营企业；内部控制；对策 Private enterprise internal control study Abstract：With the further development of Chinas reform and the advancement of state-owned enterprise restructuring, private enterprises have become the important force of national economy growth and promote economic marketization reform of power. At the same time, private enterprises in the process of long-term development, has exposed many problems, and also an urgent need to strengthen the internal control. Based on private enterprise internal control defects lead to increased risk of enterprise management, financing difficulties, internal supervision mechanism is not sound, interest allocation mechanism failure and so on present situation analysis on the cause of the lack of private enterprise internal control system, and combined with the actual situation of private enterprises, perfecting the inner control environment and improve the internal audit supervision, strengthening the internal control assessment information system construction, timely measures such as to establish a perfect the private enterprise internal control, make private enterprises in market competition constantly open up development, finally achieve the goal of enterprise to do bigger and stronger. Key words: private enterprises,；the internal control；coping strategies 民营企业内部控制问题研究 PAGE 10 PAGE 13 目 录 摘要……………………………