【作者】 汪涛；

【导师】 顾光；

【作者基本信息】 安徽大学 ， 工商管理， 2012， 硕士

【摘要】 内部控制是为了实现企业的经营管理目标、组织内部的经营活动而建立起来的系统。内部控制在一个企业的经营管理中是一个重要的部分,内部控制建立的好坏直接会影响到企业的生存和发展。近年来随着审计力度的加大,报告出很多企业在内部控制方面存在很多问题,我国对内部控制的建立加大了力度。而且也出台了很多的相关法律法规,规范了该体系的建立,并且指明了内部控制提出的重大意义。目前由于我国的很多上市公司的发展比较晚,在日常的经营活动中,对内部控制的认识尚有不足之处,而且那些建立了内部控制的企业也存在一定的缺陷,从而导致了在监管方面不过关。本论文试图通过分析内部控制的因素及其与企业实际运行之间的相互关系,探究企业内部控制存在的问题,从而对改进企业内部控制提出了一定的建议。首先,本论文对以往内部控制研究的情况加以回顾和研究,其次对内部控制的体系及其发展的历程进行了了解和认识,并且对内部控制的整体研究作了评价,然后,以中铁四局集团为实例对内部控制进行较为细致的分析,得出内部控制存在的缺陷,相应的指出了改进的措施,最后,对整个论文进行总结,指出了研究存在的局限以及研究展望。更多还原

【Abstract】 The internal control is to realize the enterprise’s management goal, to organize the internal business activities and set up the system. The internal control in a enterprise management is an important part of the establishment of internal control directly will affect the survival and development of enterprises. In recent years, with the audit intensified efforts, the report out a lot of enterprises in the internal control exist a lot of problems, our country to the internal control to establish increased strength. And also introduced a lot of relevant laws and regulations, regulate the establishment of the system, and points out the significance of internal control is put forward.Because our country at present a lot of listed company’s development later in the daily business activities, to the internal control know there are deficiencies, and those who establish the internal control of the enterprise also has some shortcomings, thus leading to the regulatory don’t pass. This article attempts through the analysis to the internal control factors and the relationship between the enterprise and the actual, explores the problems existing in the internal control, and to the improvement of the internal control puts forward certain Suggestions.This paper first of all of the past research of the internal control to review and research, next to the internal control system and its development of the process of understanding and knowledge, and the internal control of the whole research evaluation, and then, in TieSiJu group as an example to the internal control to carry on the more detailed analysis and comparison of the internal control defects of corresponding points out the improvement measures, finally, the paper summarized the whole, points out the limitations of existing research and the research prospects.更多还原