基于公司治理视角的内部控制研究.docxVIP

（2011 届） 毕业论文（设计） 题 目： 基于公司治理视角的内部控制研究 姓 名： 专 业： 会计学 班 级： 学 号： 指导教师： 导师职称： 摘 要：公司治理与内部控制已经成为当前的热门话题。公司治理是现代企 业制度的核心，良好的公司治理是提高企业经营者管理效率的必要条件；内部控 制则是企业正常运转的制度基础，是企业持续稳定发展、提高市场竞争力、规划 市场风险的重要保障。将内部控制置于公司治理的环境之中，从公司治理的视角 来研究如何完善内部控制系统是内部控制发展的必然趋势。本文首先阐述公司治 理内部控制两者关系，再揭示我国企业内部控制存在的问题，接着从公司治理角 度探析问题产生的原因，最后从公司治理角度提出完善企业内部控制的有效对策。 关键词：公司治理；内部控制；完善对策 Abstract: Corporate governance with internal control has already became the current topic of discussion. Corporate governance is the core of modern enterprise system, and the good company government raises the enterprise operator managerial effectiveness in essential condition. The internal control is the foundation of the enterprise normal work system, which is an important safeguard of the enterprise as a result of continuing the progression steadyily and enhancing the market competitiveness and planning the market risk. Putting internal control in the environment of corporate governance, with the inevitable trend of the internal control development. It is necessary to study how to consummate the internal control system from the angle of corporate governance, therefore,th is article carrys on the elaboration the aspects as follows: Firstly, elaborats the relationship between corporate governance and internal control; Secondly, it promulgats the problems of internal control existing in our country; Thirdly, searches and analyzing the reasons that caused the problems from the angle of corporate governance; At last, in the corporate governance aspects,it puts forward the effective countermeasures ,which do good to the company^ internal control. Key words: corporate governance; internal control; perfect countermeasures 目录 TOC \o 1-5 \h \z 一、 引言 1 \o Current Document 二、 公司治理和内部控制概述 1 \o Current Document （-）公司治理和内部控制概念 1 \o Current Document （-）公司治理与内部控制的关系 2 \o Current Document 三、 企业内部控制存在的问题分析 3 \o Current Document （-）内部控制缺乏有效的运行环境 3 \o Current Document （-）公司高管层内控意识薄弱 4 \o Current Document （三） 内部控制执行力度不够 4 \