大中型企业内部控制风险管理.doc

PAGE 14 大中型企业内部控制风险管理 摘　要：内部控制是建立于组织内部、服务于管理部门的一种独立的检查、监督和评价活动，它既可用于对内部牵制制度的充分性和有效性进行检查、监督和评价，又可用于对会计及相关信息的真实、合法、完整，对资产的安全、完整，对企业自身经营业绩、经营合法性进行检查、监督和评价。它是企业改善经营管理、提高 经济效益的自我需要。目前其主要存在于大中型企业中，也正逐渐在我国企业中兴起。本文从大中型企业内部控制的存在的问题入手，对其基础理论作了简要介绍。并在此基础上分几个部分重点对内部控制对大中型企业价值的影响，风险的出现，防范对策以及内部控制在我国的实际运用情况等相关内容作了较为深入的探讨。 关键词：内部控制；风险管理；企业价值；防范对策 The internal control risk management of Large and medium-sized enterprises Abstract： The Internal control is established in the organization, the service in the management of an independent inspection, supervision and evaluation activities, it can be used to check the adequacy and effectiveness of the internal check system, supervision and evaluation, and can be used to accounting and the related information of true, lawful, complete, and complete, and the safety of the assets of the enterprise itself operating performance, management compliance for inspection, supervision and evaluation. It is the enterprise to improve management, improve the economic benefit of self needs. At present mainly exists in large and medium-sized enterprises, is also gradually rise in China's enterprises. This article starts with the problems of large and medium-sized enterprise internal control, its basic theory are briefly introduced. And on this basis points a few part focus on the influence of the internal control of large and medium-sized enterprise value, the emergence of risk prevention measures as well as the practical application of the internal control in our country the related content in depth. Key words： Internal control；risk management；enterprise value；preventive countermeasures 目 录 引言……..………………………………………………………………………1 内部控制的基础理论……..….………………………………………………...1 内部控制的含义………………………………………………1 内部控制的要素…..……….……………………………………………..2 内部控制的原则…..……………….……………………………………..2 内部控制的作用….……………………….……………………………...4 大中型企业内部控制管理现状及问题….…………………………………….5 内部控制定位模糊，工作认识不足……………….……………………5 内部控制行为主体自身素质与业务能力低…………………………….6 领导对内部控制重视度低………………………………………….……6 应对内部控制风险管理问题的措施