【作者】 陈建兴；

【导师】 冯均科；

【作者基本信息】 西北大学 ， 工商管理， 2010， 硕士

【摘要】 健全有效的内部控制是一种解决企业许多潜在问题的有效方法。风险导向的内部控制作为一种现代内控模式,代表了现代企业内部控制的发展趋势,除了关注传统的内部控制之外,更关注风险管理机制的有效性和公司治理结构的健全性,在促进企业完善风险管理和公司治理方面发挥着重大作用。本文在研究国内外有关文献的理论基础上,借助COSO最新的风险导向内部控制理论以及五部委联合发布的《企业内部控制基本规范》,结合CT集团公司的经营业务特点,提出企业内部控制框架构建的必要性及设计原则,通过内部控制现状、问题及改进措施的研究,从内部环境、风险管理、控制活动、信息与沟通、监督和流程规划等六个方面研究构建适合本企业的内部控制框架。本文的特色及创新之处在于,通过内部控制手册的建立来完善企业的内部控制系统。此外,对企业典型业务,如采购与付款业务、销售与收款业务以及存货与生产业务等从风险分析、.风险控制、业务流程等方面进行内部控制制度的设计。本文基于实务对风险管理与内部控制的契合进行了有限的探索,尽管已超越了传统的内部控制,但仍存在着一定的缺陷,这将是本人未来研究的一个重要方向。更多还原

【Abstract】 Sound and effective internal control is a good method to resolve many potential problems for enterprises.Risk-oriented internal control as a model of a modern internal control represents the development trend of internal control in modern enterprises,in addition to concerning the traditional control;It concerns more about the effectiveness of risk management mechanism and sound corporate governance structure,and play an important role in improving their risk management and corporate governance.In this paper, used COSO latest Risk-oriented internal control theory and the "basic norms of corporate internal controls". According to internal control theory and the situation of CT Group Company,the necessity of constructing internal control framework and the rule for designing are put forward Furthermore,internal control framework for CT Group Company is designed from control environment,risk evaluation,controlling measures,information and communication supervision and circuit planning.The innovation and the characteristic of this paper are as follows:It improve enterprise internal control system by means of establishing internal control handbook. Moreover, this Internal Control System as proposed is derived from the daily activities including purchasing and payment, sales and collection,inventory and production.This system is designed for risk analysis, risk control and other business activitiesThis thesis is based on actual practical findings,such as actual risk management collaborating with internal management,even through this new method is much improved from Traditional internal control,it still require further development and enhancement,which will be further analysis at a later date.更多还原