【作者】 刘晓明；

【导师】 郑艳茹；

【作者基本信息】 东北财经大学 ， 会计学， 2011， 硕士

【摘要】 随着经济全球化的加深,企业所面临的风险日趋复杂,公司管理不力、各阶层舞弊不断,使得内部控制逐渐被关注。内部控制是企业经营管理不可缺少的一部分,是企业风险管理的重要手段。现代内部控制思想起源于美国,对内部控制的研究也最有成就,因此,我国的企业可借鉴其成果并结合我国企业的实际情况,充分发挥内部控制在企业中的作用。问责制在内部控制中也应该发挥其应有的作用,问责制能保证内部控制制度的有效实施,设计内部控制制度时将问责制的思想和具体措施贯彻其中必将大大提高内部控制制度的效率。但现有资料关于这两个主题的研究往往是分开的,直接关于问责制与内部控制这一命题的研究还不是很多。本文通过X制造公司分析问责制对内部控制的影响,从问责制角度提出完善企业内部控制的建议,以丰富内部控制理论知识。本文以X制造公司为例,首先对现有内部控制和问责制理论加以概述,然后分析X制造公司的经营情况和内部控制现状,从中找出其基于问责制方面的内部控制不足,最后,从问责制角度完善X公司的内部控制。主要内容如下：第一部分：主要写了本文的选题背景、研究意义,对关于内部控制的国内外研究情况加以概述,并阐述相关的研究方法与思路。第二部分：阐述了内部控制和问责制的基本理论,并分析问责制与内部控制间的关系,指出问责制度是内部控制的重要组成部分,问责制环境应成为内部控制环境的重要组成部分。同时,问责制也能促进内部控制活动作用的充分发挥,问责应成为内部监督的一部分,以更好地进行风险评估并促进信息的有效沟通。第三部分：以X制造公司为例,阐述其经营情况和目前的内部控制现状,并从问责制角度发掘内部控制的不足与缺陷。其中,对目前内部控制现状的分析主要是从内部控制五要素出发并以问责制为指导思想,分析了X公司在组织结构、经营者管理理念、人力资源政策、风险控制、控制活动、信息与沟通及监督机制等方面存在的主要问题,以指导下文从问责制角度对内部控制的完善。第四部分：从内部控制环境、基于问责制的内部控制活动和内部监督等方面,从问责制角度完善X公司的内部控制。这部分就是针对第三部分中发现的X公司的内部控制缺陷,重新构建其组织结构,并将问责主体、问责客体和问责标准融入到公司的人力资源管理活动、各种内部控制活动、绩效考评和内部监督中,完善公司的内部控制。第五部分：对基于问责制的内部控制研究的结论与展望。更多还原

【Abstract】 With the gradual deepening of economic globalization, the risks that the companies are facing become more complex. Out-of-control of the enterprise management and every kind of fraud leads to bankruptcy, social public begin to pay more attention to internal control. Internal control is an important part of the enterprise management and an important approach of the risk management. United States is the birthplace of modern internal control and has made great achievements. Therefore, Chinese companies should take full use of the internal control by learning the results of internal control from the United States.As an internal control activity, accountability system can ensure the effective execution of the internal control. If we put the accountability system into the internal control when we design it, it must improve the efficiency of the internal control. But the existing material of the study about the two themes is separated, and the direct study about the two theses is just a little. By analyzing the effect of the accountability system to the internal control, we can make suggestions about the internal control based on the accountability system and enrich the knowledge of the internal control.We make the X manufacturing company as an example in this paper. Firstly, we summarize the existing theory of Internal Control and Accountability System. Secondly, by analyzing the operating condition and the present situation of internal control of the company, we can find out the insufficiencies of the internal control based on the accountability system. Finally, we improve the internal control based on accountability system of the company. The main contents are as follows:Firstly, it writes the research background and significance and summarizes the domestic and foreign research situation of the subject. It also states the research methods and ideas.Secondly, it summarizes the basic theory of internal control and accountability, and then, analyzes the relationship of them. It points out that the accountability, and then, analyzes the relationship of them. It points out that the accountability system is an important part of the internal control. Accountability system environment should be an important component of internal control environment. And, accountability system can also promote the internal control activities to play its full role. Accountability system should be a part of the internal supervision in order to do better risk assessment and effectively promote the information communication.Thirdly, it states the operating condition and the current situation of internal control. And then, explores the sufficiency of the internal control based on the accountability system. The analysis of the current situation of internal control is mainly about the five elements of the internal control and making the accountability system as the guiding ideology. It analyzed the existing problems of the X company from the structure of the organization, the business management, human resources policies, risk control, control activities, information and. communication and the supervision system and so on. So it can guide the perfect of the internal control based on the accountability system.Fourthly, it improves the internal control based on the accountability system from several aspects, for example, the environment of internal control, the internal control activities based on the accountability and internal supervision. This part is to perfect the internal control direct at the flaw we found in the third part to build its organizational structure. And we make the accountability subject, the accountability object and the accountability standards into the company’s human resources management activities, all kinds of internal control activities, performance evaluation and internal supervision.Finally, conclusion and prospect of the internal control based on the accountability.更多还原