A公司内部控制存在的问题分析及应对措施.docVIP

西南交通大学希望学院本科毕业论文?? ????????? ? 致谢 第 1 第 17页 （共17页） 摘要及关键词 摘要：内部控制是现代化企业管理的产物，具体指单位内部建立的，相互联系、相互制约企业的各项业务的制度。企业置身于激烈的外部竞争环境，应该根据实际情况，适度调节自身内部控制制度，使得自身的竞争能力变强，以适应更激烈的市场环境变化。随着现代企业的不断发展和经营活动不断扩展，内部控制在现代企业中的作用越来越大，成为企业管理活动中的重要一环。完善的内控制度，是现代企业发展的有力保障。而内部控制的缺失可能会带来严重的后果，例如安然公司，中航油事件，奥林巴斯财务丑闻等等不绝于耳。诚信缺失，数据造假，这些商业巨头的倒塌跟公司内部缺乏一套完善的内部控制体系不无关系，许多公司对于出现的问题更多是对其掩盖和修补缺陷，而这种亡羊补牢只会让问题不断扩大，内部控制缺失给这些企业带来巨大损失，给市场和社会带来非常巨大的负面影响。 本文以A公司作为研究主体，通过对我国知名科技企业A公司的深入了解，结合所学关于内部控制相关理论，国内外相关内部控制案例，以及该公司在过去发展和变革过程，思考A公司在内部控制中存在的相关问题，并根据国外经验和我国实际提出一些个人对于问题解决的相关建议。目的在于建立一个涵盖范围宽广，功能完善，反应迅速，切实有效的内部控制整体框架,帮助A公司实现健康发展。 关键词：内部控制;现代企业；财务监管;信息传递 Abstract and Key words Abstract: internal control system is a connected and interactive measure which be established in companies. In the increasingly fierce competition in the external environment, in order to enhance their competitiveness, enterprises need to constantly improve internal management, improve work efficiency and improve product quality. With the unremitting development of companies, the internal control acts an increasingly vital part in enterprises. It becomes an of vital importance part of enterprise management. The establishment of a wholesome internal control is an effective guarantee for the development of companies. And the lack of internal control may result in grave consequences, such as Enron, CAO, Olympus financial scandals, etc. Lack of integrity, data fraud, with the collapse of these giants internal enterprises due to lack of a perfect internal control system, many companies for the problems tend to hide and repair defects, but that will make the problem expands unceasingly, the lack of internal control to these companies can merely bring great losses, as well as make huge negative impacts to market and social. With company A as the research subject, this article through to the deep survey of the company A, combined with internal control related theory and relevant oversea experience. Thinking about the pro