企业内部控制存在的问题研究-以河北宣工为例.docxVIP

PAGE PAGE 12 PAGE PAGE 14 摘要 企业的内部控制体系是否完善，直接决定了企业的经营发展情况。完善的内部控制体系，可以保障企业的资产完整性，并且保障了企业的会计信息真实性，在企业的生产经营环节中也起到了重要监督作用。所以企业的内部控制体系可以帮助企业能够正常维持现有的经营情况，并且在提升企业的发展也有着重要作用。所以说企业的内部控制是一个企业发展和壮大的前提和保障。随着我国经济的高速发展，我国的很多企业也在快速发展着，由于我国市场经济的多变性，所以我国的企业也要进行相对调整。本文以河北宣工为研究对象，经过研究分析出该企业在控制环境、风险评估、控制活动以及信息沟通等四个方面存在着的内部控制问题。 本文运用案例分析法对河北宣工企业内部控制进行了调查和研究，通过研究发现目前河北宣工企业内容控制存在的问题主要是企业内部控制环境不完善、没有健全的风险评估体系、存货管理机制不健全以及没有反舞弊机制。最后针对这些问题一一提出了相应的对策和建议，比如加强企业的文化建设和完善企业的管理制度，通过建立风险评估体系，从而加强企业工作人员的风险意识，通过落实企业内部控制机制，并且在加强内部审计人员的独立性和建立反舞弊机制工作方面提出了改善建议。 关键词：内部控制；风险评估；反舞弊机制 Abstract Whether the enterprises internal control system is perfect or not directly determines the enterprises operation and development. A sound internal control system can guarantee the integrity of the enterprises assets and the authenticity of the enterprises accounting information, and plays an important supervisory role in the enterprises production and operation. Therefore, the internal control system of an enterprise can help the enterprise to maintain the current business situation normally and play an important role in promoting the development of the enterprise. Therefore, the internal control of an enterprise is the premise and guarantee for its development and expansion. With the rapid development of Chinas economy, many Chinese enterprises are also developing rapidly. Due to the variability of Chinas market economy, Chinese enterprises also need to make relative adjustments. In this paper, hebei xuangong as the research object, through research and analysis of the enterprise in the control environment, risk assessment, control activities and information communication and other four aspects of the existence of internal control problems. In this paper, the case analysis method was used to investigate and study the internal control of hebei xuangong enterprise. Through the study, it was found that the main problems existing in the content control of hebei xuangong enterprise are the imperfect internal co