论企业内部控制的构建-会计学专业论文.docxVIP

y y ≤5j2I 3 摘 要 随着社会主义市场经济体制的逐步完善和社会经济的快速发展，加强和完善 企业内部控制已成为当前理论界和实务界最为关注的话题之一。研究内部控制对 j：改善我国企业管理现状，保证会计信息质量，完善公司治理结构，提高审计质 量与效率，保证资本市场的有效运行有着重要的意义。 本文通过研究国际上内部控制理论的最新发展，全面分析了我国内部控制体 系中存在的问题，考虑到我国已加入WT0的要求，提出了全面提升我国内部控制 的目标定位，构造内部控制整体框架的构想。同时，为了兼顾各类不同层次企业 的不同要求，提出以建立多种形式的示范性操作指南方式，帮助企业尽快理解内 部控制的全新理念。为此本文借鉴摩托罗拉的内部控制构建的控制罗盘法，研究 在当前我国控制基础薄弱的条件下如何按照业务循环和每个循环的五项控制要素 来进行企业内部控制整体框架的构建，从而使内部控制对不同业务性质的企业更 具有普遍的指导意义，以推进我国内部控制的建设。 关键字：f内部控制制度 控制环境 控制罗盘 风险评估 ，厂、 (也k) AbstractWith Abstract With the further improvement of socialist marketing economy and quick development of socialist economy，it is one of the most important issues to strengthen and perfect internal control system in the current theoretical and practical fields．The research on internal control is significant in improving our enterprise management condition，ensuring the {nformation quality of accounting，perfecting the company’S management structure，raising the qual i ty and efficiency of audi tion，and guaranteeing the efficient operation of capital market． This thesiS analyzes the exi sting problems in our country’s internal control system by studying the latest development of the international internal control theory．Considering the requirements of our membershiP in WTO，it raises the idea of improving our target in internal control and construct internal control framework． At the same time，to consider the different requirements of enterprises at various levels，it suggests the bui lding of a variety of operational guides as a model to help the enterpri se understand the new notion of internal contr01．Thus thiS thesiS refers the controI compass idea of Motorola，it studies the construction of the enterprise’s internal control framework according to business circle and the five factors in each circle，thus providing a general guide for the enterprise with different‘nature and promoting the building of internal control system． Key words： Internal Control System， Control Environment， Control Compass． Risk Assessment 2 前