翱兰（上海）商贸有限公司内部控制研究.docVIP

摘 要 近年来，随着经济社会发展水平日益提升，健全完善的内部控制制度被视为解决诸多潜在问题的有效方法。在竞争激烈、市场波动瞬息万变的环境之中，企业为了巩固自身，愈发重视内部控制管理，致力于探索一套适合自己运营模式的内部控制体系。本文通过将理论与实际相结合，在论述内部控制理论的基础上，运用内部控制五要素对翱兰（上海）商贸有限公司的内部控制现状进行研究，结合公司目前积极寻求合作方参与内控活动、自主开发系统提升内控管理等特点，发现该企业尚存的内部控制问题，并且针对这些问题提出适当的优化思路，以求其能获得长久的竞争优势，稳健持续成长。 关键词：公司背景 内部控制 潜在问题 优化思路 ABSTRACT In recent years, with the increasingly severe situation of economic and social development, a sound internal control system is seen as an effective way to solve many potential problems. In the environment of fierce competition and ever-changing market fluctuations, enterprises, in order to consolidate themselves, increasingly attach importance to internal control management, and are committed to exploring an internal control system suitable for their own operation mode. In this article, by combining theory with practice, on the basis of internal control theory, using the five elements of internal control to study the current situation of Olam Shanghai Limited, combined with the company actively seeking partners to participate in the activities of internal control and independent development system improve internal control management, found that exist in the enterprise internal control problems, and the appropriate optimization was proposed to solve these problems, in order to it can obtain long-term competitive advantage, continue to grow steadily. Keywords: company background; internal control; potential problems; optimization ideas 目 录 摘要 = 1 \* ROMAN I ABSTRACT = 2 \* ROMAN II 15260_WPSOffice_Level1 前言 1 27157_WPSOffice_Level1 一 翱兰（上海）商贸有限公司背景介绍 2 14031_WPSOffice_Level1 二 翱兰（上海）商贸有限公司内部控制现状 3 32613_WPSOffice_Level2 1、 控制环境 3 13254_WPSOffice_Level3 1.1组织架构 3 23782_WPSOffice_Level3 1.2内控治理和原则 6 31917_WPSOffice_Level3 1.3社会责任 7 16912_WPSOffice_Level3 1.4 2019年前进计划 8 24878_WPSOffice_Level2 2、 风险评估 9 23987_WPSOffice_Level3 2.1市场风险目标设定 9 9083_WPSOffice_Level3 2.2市场风险风险识别 10 1355_WPSOffice_Level3 2.3市场风险风险分析 12 22224_WPSOffice_Level3 2.4市场风险风险应对 15 3092_WPSO