《我国企业内部控制存在的问题及对策》-毕业论文.docVIP

w w 中国广播大学电视大学 毕业设计（论文） 我国企业内部控制 存在的问题及对策 摘 要 随着我国改革开放的深入发展，内部控制成为了企业管理的重要手段。特别是在我国加入WTO之后，大量的跨国公司不断涌入，中国企业面临着全球化的竞争。再加上当前我国企业内部会计造假行为严重，财务报告严重失真，企业违法违规现象愈演愈烈，内部控制的缺失与缺陷难辞其咎。这就更加迫切的需要我国企业尽快建立和完善内部控制体系，以便在竞争中立于不败之地。 针对这种状况，本文先从企业内部控制理论入手，通过对企业内部控制的目标、要素、主体、客体、基本方式等方面，对企业内部控制这个概念有了一些了解；再通过“中航油事件”和“ST达尔曼造假案”两个我国内部控制失效的典型案例，对我国企业内部控制进行更加具体的分析，并总结出我国企业内部控制的现状及存在问题的原因并得出完善我国企业内部控制的对策。 关键词：企业；内部控制；存在问题；解决对策 Abstract As Chinas reform and opening up the in-depth development, internal controls become an important means of enterprise management. Especially in Chinas accession to the WTO, the continuous influx of a large number of multinational companies, Chinese companies face global competition. Chinas internal accounting fraud seriously. Financial reporting serious distortion, the growing phenomenon of illegal enterprises internal control deficiencies and shortcomings to blame. This has more pressing needs of Chinese enterprises as soon as possible to establish and perfect internal control system, in order to remain invincible in the competition. In view of this situation, we first internal control theory from the start, the internal control objectives, elements, the main, object, On the concept of internal control have some understanding of re-through CAO incident and ST Daerman false case of two Chinas internal control failures of the typical cases on Chinas internal control more specific analysis, and summed up Chinas enterprises the status of internal control problems and the reasons for it; Finally, combined with Chinas internal control of the status quo, that Chinas enterprises improve internal control measures. Keywords: Enterprises; Internal Control; Existence Question; Resolve a countermeasure 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc261034642 前 言 PAGEREF _Toc261034642 \h 1 HYPERLINK \l _Toc261034643 第一章 企业内部控制的基本理论 PAGEREF _Toc261034643 \h 2 HYPERLINK \l _Toc261034644 1.1 内部控制的定义 PAGEREF _Toc261034644 \h 2 HYPERLINK \l _Toc261034645 1.2 内部控制的基本要素