辽宁成大内部控制体系研究

【作者】 李宁；

【导师】 栾庆伟；

【作者基本信息】 大连理工大学 ， 管理科学与工程， 2001， 硕士

【摘要】 内部控制是商品经济发展到一定阶段的产物，也是管理现代化的重要特征。它随着商品经济的发展而发展。这篇论文是我从辽宁成大股份有限公司的实际出发，结合近年来国内外有关内部控制的理论，文章重点论述了内部控制的基本含义，内部控制的发展，重要方法以及其体现的管理思想。作为企业管理的重要组成部分，内部控制不是孤立的，它与企业的产权结构、法人治理结构、组织形式、业务流程密切相关，所以我从多个角度来思考这一问题，并提出了一些建议，相信对今后的实际工作会有一定的借鉴意义。 我在文中提到企业的所有权决定经营权，也决定内部控制制度的建设与实施。我国目前的股份制企业大都是由国有企业改制形成的，实事求是地说并不彻底，也存在着许多矛盾和弊端。加之我国实行市场经济的时间还很短，企业的许多内外部关系还没有理顺，这些对企业内部控制制度的实施造成许多负面影响，需要政府部门、经济理论界和企业的共同努力加以解决。更多还原

【Abstract】 The internal control is the result when the commercial economy develop into a certain period. It also important symbol of modem enterprise management. It develops with the development of the commercial economy. The paper is based on my career in the Liaoning Chengda Co., Ltd., I try to contact the theories about internal control home and abroad in recent years with the practice in my firm. The paper emphasize on the basic meaning, development, important method, management theory of internal control. As a very important part of business administration, internal control is not isolated. It has a closed contact with property right structure, legal person management juridical, organization form and business process. So I research it form many respects and also I come up some suggestions. I believe they will be used for reference in the future work. What I have mentioned in the paper, that ownership determines management and also determines the internal control. At present in China, some public companies are formed by the restructure of national enterprises, frankly speaking, which are not complete and still exist many contradictory and malpractice. Furthermore, the market economy has not been carried out for a long time and the internal and external relationship have not been cleared very smoothly, which have a negative effect on the internal control. So the efforts of the municipal, economy theory, and enterprises are required to handle the problem.更多还原