基于coso新框架的物业企业内部控制问题研究-会计专业论文.docxVIP

董鳌墅鎏堡墨丕兰亟主兰焦迨塞 董鳌墅鎏堡墨丕兰亟主兰焦迨塞 g墨王鱼Q曼Q堑堡銎塑塑些全些囱墅墼型回壑堑窒! Abstract Development society improved ours materiallife and spiritual 1ife．we are seeking for high quality life and allfamilies willing to enjoy high quality life，in this environment， property companies becomes very important．There are kinds of property companies，but teW meet needs，quality of service has become the most important point in consumer mind． Bad service quality make consumers reduced trust to property companies，what is more，the prospects get quite more dark．There are lots of reasons to cause this problem． but the internal control system(short for ICS)of property companies iS an important in this process．Keep on improve ICS is key point to improve the quality of property services． With the development of society，parts of large property companies already setup ICS based COSO request，but quite few can achieve their purpose due to did not pav enough attention andlax management on ICS．In practice，theory cannot guide work．it iS become quite urgent to update COSO．In 20 1 3，COSO Committee released a new version of the”Internal Control-Integrated Framework”(short for new COSO framework)． presented seventeen principles coordination to ICS five elements．combined the organizational and ICS，guidelines property companies get their purpose on ICS。Based the core principles of the new COSO framework，on the basis of theoretical research on the combination ot the special nature of the property companies，to study its internal control issues，SO as to achieve the purpose of improving the intemal control of the property companies．Hoping to provide guideline and suggestion on ICS for Domestic and international property companies in future． Key Words：Property Management Company，Internal Control，The COSO new Framework 万方数据 首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 《基于COSO新框架的物业企业内部控制问题研究》 目录 1 绪论 1 1．1 研究背景与选题意义 ．．1 1．1．1研究背景 ．．1 1．1．2选题意义 ．．2 1．2文献综述 ．．．．。。3 1．2．1国外文献综述 ．．3 1．2．2 国内文献综述 ．．