摘 要
自20世纪以来,纵观全球,一些着名公司的财务舞弊案相继爆发,给企业造成了重大的经济损失.在这样的背景下,为应对此类问题,各国纷纷出台了相关的法律法规,旨在规范企业的行为.COSO报告和萨班斯法案为企业构建内部控制提供了指引,新COSO报告的出台也引起了内部控制及其评价理论的研究热潮.
在我国,企业内部控制失效的问题同样引起了相关部门实务界和理论界的高度重视.2011年,中国规定企业内部控制规范从2011年1月1日起在境内外同时上市的69家公司率先全面执行,以后将陆续在内地上市的公司和非上市的大中型企业执行.内部控制对加强企业内部管理、促进内部控制目标的实现有着重要的意义.
本文在梳理A公司内部控制管理体系研究现状的基础上,根据民营中小企业的特点,分析了 A公司内部控制的实际情况,诊断其存在的问题,根据现有的民营中小企业内部控制理论研究成果并结合本人的实际工作经验,从公司的发展战略考虑,提出了完善A公司内部控制管理体系的主要思路和建议.全文共分4章:
第1章主要对文章的研究背景、研究意义、研究方法进行了说明.
第2章为文献综述.本章简要梳理了国外内部控制理论的发展过程.
第3章是A公司内部控制存在的问题及原因.本章分析了 A公司内部控制管理体系现状,探究诊断了 A公司在内部控制管理体系方面存在的问题,并探究了问题产生与存在的主要原因.
第4章是A公司内部控制管理体系完善的主要思路及建议.本章结合国内外对小企业内部控制的研究成果和经验,针对A公司内部控制管理体系存在的问题,提出了完善的思路和建议.
关键词：A公司;内部控制;管理体系
Research on Internal Control Management System of A Company
Abstract
Since 20,s Century, throughout the world, some famous corporations' financial scandalserupt in succession, to the enterprise caused significant economic losses. In this context, as aresponse to these problems, the countries have introduced a related laws and regulations, tonormalize the behavior of enterprise. The COSO report and the Sarbanes-Oxley Act forenterprises to build internal control provides guidelines, the new COSO report is issued by theinternal control and its evaluation theory research.
In our country, enterprise internal control failure problem also caused the relevantdepartments and academic circles attach great importance to. In 2011,standard of internalcontrol in China and at the same time from January 1,2011 of 69 listed companies take thelead in the overall implementation, the future will be in the mainland companies listed andunlisted is large and medium-sized enterprise execution. Internal control to strengthen theinternal management of enterprises, promote the realization of the goal of internal control isof great significance.
This paper mainly uses the method of case analysis, the research on the internal controlof the foundation, according to the characteristics of small private enterprises,analyzes the Acompany's internal control of the actual situation, the diagnosis of its existing problems, onthe basis of the existing medium and small private enterprise internal control theory researchand combined with my practical experience, from the development of the company strategicconsideration, put forward to perfect the internal control system of A company the main ideasand suggestions. The fall text divides into 4 chapters:
The first chapters of the research background, research significance, research methodsare described.
The second chapter is the literature review. This chapter briefly summarizes the foreigninternal control theory development course.
The third chapter is the A internal control existence question and the reason. This chapteranalyzes the A internal control of the company, explore the diagnosis of A in internal controlproblems, and explore the problems and reasons.
The fourth chapter is the A company internal control perfect the main train of thoughtand suggestions. In this chapter, the combination of domestic and foreign of the smallbusiness internal control research results and experience, according to A company internalcontrol existence question, put forward to perfect the train of thought and suggestions.
Key Words: A Company; Internal Control; Management System
