CL股份有限公司的内部控制研究2.docVIP

PAGE PAGE 24 CL股份有限公司的内部控制研究 摘要：在市场上发展良好的企业往往拥有良好的内部控制体系，企业的产业结构调整、经营方式的改变和企业管理的强化都往往得益于卓有成效的内控。许多中小民营企业的内部控制问题严重制约了企业的进一步发展。中小民营企业应梳理企业内控流程，识别和评估企业存在内部控制风险，进而完善内控体系，促进企业民营企业的制度化和规范化，逆转民营企业在市场竞争中的弱势地位。文章以CL股份有限公司为例，对该公司的内部控制体系进行评价，针对公司内部控制缺陷，提出解决方案，最后基于该案例研究提出完善中小民营企业内部控制的建议。 关键词：CL公司；内部控制；问题；对策；民营企业； Research on the internal control of CL Limited by Share Ltd Abstract: private enterprise overcomes the disadvantage of weak foundation and deficiency of， seize the opportunity to accelerate development， has become the main part of the national economy. Private economy has made great contributions to the improvement of market economy， the improvement of commodity service， the optimization of resource allocation and employment. However， the establishment of private enterprises on the basis of private capital but still not by and large enterprise competition， in addition with the rapid development of private enterprises， the management problems exposed have become increasingly prominent， especially in the internal control problems have seriously restricted the further development of the enterprise. Using the theory of internal control， the sort of enterprise internal control process， to identify and assess enterprise existing internal control risk [1]， build a good internal control system， promote the institutionalization and standardization of the private enterprises， reversal of private enterprises in market competition in the weak position. Taking CL company as an example， this paper summarizes the domestic and foreign internal control theory and methods， combined with the current situation of the internal control of private enterprises in our country， and puts forward suggestions to improve the internal control system. Key words: CL company； internal control； problem； countermeasure； private enterprise； 1 .绪论 1.1 研究背景及意义 1.1.1 研究背景 内部控制主要是通过公司各业务循环表现的，责、权、利要分开，对各部门要进行适当的授权，借助于运营过程中各个关键控制点，结合会计制度而建立的一种有效的控制制度[1]刘雪芳.完善中小民营企业内部控制的对策研究[D].武汉纺织大学，2015. [2] Jensen，W·Mec