《沃尔玛内部控制的调查分析》-毕业设计（论文）.docVIP

PAGE \* MERGEFORMAT2 本科生毕业论文（设计） 沃尔玛内部控制的调查分析 院系名称 会计学院 姓 名 李闪闪 学 号 200701090240 专 业 会计 指导教师 2012年 摘 要 随着我国改革开放的不断深入，市场经济体制不断完善，金融危机也随之而来，在此很多企业都经不起金融海啸的冲击，连雷曼兄弟这样的金融巨头也在08年的金融海啸中结束了它一百五十年的历史，其中原因很多，正所谓“得控则强，失控则弱，无控则乱”，在当今激烈的市场竞争环境下，许多大型公司的内部控制问题非常突出，进而影响了这些企业的经济效益，阻碍了企业的发展，甚至逼迫企业走向被收购的结局。因此企业做好内部控制管理是企业可持续发展的永恒不变的有效途径，具有重要的意义。 本文采用理论联系实际的方法，详细阐述了零售业巨头沃尔玛集团内部控制的理论及其实际应用。文章总体上分成两大部分，即理论部分和案例部分。理论部分主要是介绍内部控制的定义发展、内部控制评价。案例部分结合沃尔玛集团的实际情况，从沃尔玛集团内部控制环境的建设、对沃尔玛集团内部控制管理的评价以及需要改善的地方等方面详细介绍了沃尔玛集团内部控制理论的实际应用。 关键词：内部控制；控制环境；沃尔玛 Abstract With the deepening of Chinas reform and opening, the market economic system perfect, the financial crisis also come, in the many enterprise all can not stand the financial impact of the tsunami, even the lehman brothers such financial giants in also financial tsunami ended one hundred and fifty years of its history, the reasons why many, is the so-called have to control is strong, out of control is weak, without control is a, in todays fierce market competition environment, many large companys internal control problem is very outstanding, further influence the economic benefit of enterprise, hinder the development of the enterprise, and even persecuted enterprise to the end of the takeover. So the enterprise to carry out the management of internal control of sustainable development of enterprise is the effective way of the eternal, has the vital significance. In this paper the method of the theory with the practice, think an example, expounds the retail giant wal-mart groups internal control theory and the practical application. The article is divided into two most in general, that is part of the theory and case. Theory mainly is the introduction of the definition of internal control development, the COSO internal control content of practice and internal control evaluation. Based on the case of the actual situation of wal-mart stores inc, mainly from wal-mart groups internal control environment construction of several aspects