王超定稿内部控制1.docVIP

会计学院本科生学年论文 论文题目 我国企业内部控制存在的问题及完善对策 姓 名 学 号 专业班级 指导老师 张西萍 完成时间 2012/10 会计学院学年论文评定 学生姓名： 联系方式： 指导老师姓名：张西萍 成绩: 指导老师评语： 老师签名： 批改日期： 我国企业内部控制存在的问题及完善对策 ——以阿里巴巴为例 摘 要 内部控制，是指一个单位为了实现其经营目标，保护资产的安全完整．保证会计信息资料的正确可靠，确保经营方针的贯彻执行，保证经营活动的经济性、效率性和效果性而在单位内部采取的自我调整、约束、规划、评价和控制的一系列方法、手续与措施的总称。现代企业管理制度的核心是完善公司治理结构,良好的公司治理结构是提高企业经营管理效率的基本要素。而科学、有效的内部控制制度,则是现代企业实现其经营管理目标的有力保证。内部控制作为由管理当局为履行管理目标而建立的一系列规则、政策和程序,与公司治理及公司管理密不可分。 本文将以阿里巴巴为典型案例，就我国企业内部控制在实际运用中所体现出来的不足进行探讨与思考，并针对存在的问题提出相关对策，以促进企业内部控制的不断完善。 关键词：内部控制、阿里巴巴、现状、完善 The shortage and improvement of enterprise internal control ABSTRACT Internal control, it is to point to a unit in order to realize the business objectives, to protect the safety and integrity of the property. Ensure that the accounting information correct and reliable, to ensure business policy being carried out, ensure that the business activities of economy, efficiency and effect of sex and in unit interior take self adjustment, constraint, planning, evaluation and control of a series of methods, procedures and measures of the body. The core of modern enterprise management system is to perfect corporate governance structure, good corporate governance structure is to improve the enterprise management efficiency of the basic elements. And scientific and effective internal control system, is the modern enterprise to realize the management goal of the powerful guarantee. Internal control as the management authorities to perform management objectives and established a series of rules, policies and procedures, and the company management and company management are inseparable. This paper will take Alibaba for typical cases, our country enterprise internal control in the practical application of the shortage of the reflect were discussed and thinking, and puts forward corresponding solutions to existing problems, in order to promote the improvement of internal control in enterprises. Keywords: Internal control Alibab