X公司内部控制问题的研究-工商管理专业论文.docxVIP

X 公司内部控制问题的研究 中文摘要 Research On Internal Control Case Of X Company Abstract The internal control is a generic term of methods, procedures and measures which are used in the enterprises in order to achieve its business objectives, protect the security and integrity of assets, and ensure that the accounting information is correct and reliable, ensure the operation policy being carried out, ensure the business activities of the economy, efficiency and effectiveness in internal take self adjustment, constraint, planning, evaluation and control. A few years ago, the events Enron, Italy Parmalat financial fraud incidents , Oriental electronic event, China Aviation Oil incident happened in abroad highlighted the enterprise internal control weakness. Under the background of existing market economics, small and medium-sized private enterprises are developed as a strong force. But in the actual operation and management process, due to various constraints of its management and the external environment, the internal control problems are particularly prominent, if not to strengthen internal control and taken measures, internal control will seriously restrict the healthy and sustainable development of the small and medium-sized private enterprises. Based on the COSO theory, the relevant domestic laws and regulations related to internal control, the current situation of internal control of X company, the problems and causes of internal control problems are analyzed in this paper. And, from the points of how to optimize control environment, sound risk assessment mechanism, standard control activities, improve the information and communication channels, a sound monitoring system, the corresponding countermeasures and suggestions are put forward. Key Words: Internal control, Problem analysis, Suggestions，X Company Written by Huang Aimei Supervised by Zhang Xuefen III 目 录 HYPERLINK \l _bookmark0 第 1 章 绪 论1 HYPERLINK \l _bookmark1 1.1 选题背景及研究意义1 HYPERLINK \l _bookmark2 1.1.1 选题背景1