长城汽车内部控制问题研究.docxVIP

PAGE PAGE 10 PAGE PAGE 11 河北经贸大学经济管理学院毕业论文 PAGE PAGE 1 摘要 不断深入的 改革开放，给我们国家的经济带来了翻天覆地的变化，在现阶段，我国正处在经济转型的关键时期，一些较为优质的民营企业，例如长城汽车公司所面临的市场竞争压力和挑战也越来越大并呈现出不断增长的趋势，其内部控制管理系统在公司的生产和生产中越来越重要。内部控制是衡量公司整体实力是否强大的重要指标。内部控制如果无效实施的话，就会使得企业受到不可估量的损失，甚至破产。因此，加 强企业内部控制是当前理论界和实务界关注的焦点之一，也就是怎样做才能完善内部控制制度。而相对应的建立和完善企业内部控制制度，就可以保证企业自身会计信息的易用性，影响企业投资者和决策者的决策方向和方法。它在中国资本市场的有效运作中发挥着不可或缺的作用。 本文从长城汽车公司的内部控制实施现状入手，分析了长城汽车公司目前内部控制制度实施的过程中出现的问题，并提出了对策应如何完善长城汽车公司的内部控制制度，希望可以在一定程度上对长城汽车公司的内部控制实施有所帮助。 关键词：长城汽车公司；内部控制；风险评估 Abstract The deepening reform and opening-up has brought tremendous changes to our countrys economy. At this stage, our country is in the critical period of economic transformation. Some relatively high-quality private enterprises, such as Great Wall Automobile Company, are facing more and more market competition pressure and challenges and showing a growing trend. Their internal control management system is in the production and production of the company. Production is becoming more and more important. Internal control is an important indicator to measure the strength of the company as a whole. If the internal control is invalid, it will make the enterprise suffer immeasurable losses, even bankruptcy. Therefore, strengthening the internal control of enterprises is one of the focuses of current theoretical and practical circles, that is, how to improve the internal control system. The corresponding establishment and improvement of enterprise internal control system can ensure the ease of use of enterprises own accounting information, and affect the decision-making direction and methods of enterprise investors and decision-makers. It plays an indispensable role in the effective operation of Chinas capital market. Starting from the actuality of the internal control implementation of Great Wall Automobile Company, this paper analyses the problems in the process of the implementation of the internal control system of Great Wall Automobile Company, a