互联网公司内部控制研究.docVIP

互联网公司内部控制研究 摘要 在当代企业发展过程之中，互联网发挥了举足轻重的作用，在企业经营中被广泛应用的互联网技术不仅提供了新的平台，同时也提出新的更高的挑战。近年来，我国相继颁布了一系列关于企业内部控制系统的法规文件，在2008年5月，针对于当今互联网的发展，我国财政部也逐渐注意到其重要性，在结合相关审计部门、中国证券监督管理部门等相关一系列部门，制定并发布了企业内部控制的基本规范，除此之外，10年间，其也对于相关设施制度进行了详细的指引规划，这些条例的制定奠定了个人以及国家企业实现发展过程中，内部控制的核心地位，同时也强调了互联网企业实现发展的重要性，包括企业内部控制应用指引、评价指引以及审计指引等方面，这也在很大程度上引起了人们对此的关注以及重视。 本文首先简要介绍内部控制的基本理论；其次对现行内部控制的问题进行深入分析并找出问题出现的根本原因；进而重点分析互联网企业在面临内部控制管理问题时的所要采取的对策，以便及时采取措施改进内部管理体系；最后还将对如何完善互联网企业内部控制提出笔者自身的意见和建议。 关键词：内部控制，互联网企业，现状，对策 Internet company internal control research Abstract In the process of contemporary enterprise development, the Internet has played a pivotal role. Internet technology, which is widely used in business operations, not only provides a new platform, but also proposes new and higher challenges. In recent years, China has successively promulgated a series of regulatory documents on the internal control system of enterprises. In May 2008, in response to the development of the Internet today, Chinas Ministry of Finance has gradually noticed its importance, in conjunction with relevant audit departments, China Securities. In addition to the relevant departments of the supervision and management department, the basic norms of internal control of enterprises have been formulated and released. In addition, in the past 10 years, they have also detailed guidelines for the relevant facilities and systems. These regulations have laid down individuals and countries. The core position of internal control in the process of enterprise development, and also emphasizes the importance of the development of Internet enterprises, including the application guidelines, evaluation guidelines and audit guidelines of internal control, which has also caused people to a large extent. This attention and attention. This paper first briefly introduces the basic theory of internal control. Secondly, it analyzes the problems of current internal control and finds the root cause of the problem. Then it focuses on the countermeas