【作者】 姜玉洁；

【导师】 李嘉明；

【作者基本信息】 重庆大学 ， 工商管理， 2002， 硕士

【摘要】 建立与完善企业内部控制，已成为当前理论界和实务界最为关注的话题之一。研究我国民营企业的内部控制构建，对于民营企业实现可持续发展，以及我国实现经济振兴和全面繁荣，具有重要意义。本文选择的研究对象A公司是重庆本地一家集房地产开发、百货零售、酒店经营、矿产品加工等为一体的综合性民营企业集团。通过研究A公司的内部控制构建理论与实践，对于改善目前A公司的内部控制现状和提高企业核心竞争力，具有较强的理论指导和现实意义；同时，对我国其他民营企业构建内部控制也起到一定的借鉴和参考作用。本文运用案例分析、归纳分析与演绎分析等研究方法，对A公司内部控制构建进行了深入研究。全文共分六章。第一章绪论主要介绍研究及应用意义、国内外研究现状，以及本文的研究思路等内容。第二章在吸收内部控制最新研究成果的基础上，研究系统科学和控制论对内部控制理论的指导意义，从而提出本文的内部控制定义以及指出内部控制存在的局限。第三章从COSO报告五要素的各个方面，对A公司内部控制现状进行分析，从大的层面指出其内部控制存在的不足和改进的方向。第四章在内部控制理论研究和A公司现状研究的基础上， 结合内部控制构建要素、构建原则和构建方法，进一步深入研究得出内部控制构建的具体方案。第五章在内部控制构建方案的指导下，结合企业实际，从操作层面进一步研究A公司内部控制的具体设计与实施，包括内部财务会计控制的设计思路与范例，以及在目前条件下采取的具体措施。第六章是结论部分，总结本文对上述内容研究得出的结论。更多还原

【Abstract】 Founding and consummating the internal control of an enterprise has become one focus in the current theory and the practicing field. It is important that studying the construct of internal control in an privately owned enterprise for achieving continuable development of the privately owned enterprise and realizing the economic promotion 、the thriving and prosperous in China.The A company being studied in this article is one synthesis privately owned enterprise group including: realty exploitation、general merchandise retail、hotel operating、machining mine product etc. Through studying the internal control construct theory and practice of A company, there are some theoretical guidance and realism meaning for improving the actuality of the internal control in A company and advancing the core competitive capability. At the same time, there are reference function for other privately owned enterprises to construct internal control.In this article, we studies deeply the internal control construct of A company by using case analysis, conclude analysis and deduction analysis. There are six chapters in this article.Chapter 1 exordium introduces the meaning of studying and applying, the actuality of studying in the domestic and the overseas, as well as the research thinking in this article etc.Chapter 2 based on absorbing the newest study achievement about the internal control, researches the guidance meaning of the systemic science and the cybernetics for the internal control theory, bring forward the definition of the internal control in this article, points out the localization of the internal control.Chapter 3 analyzes the actuality of the internal control in A company through the five factors of the COSO report, points out the localization and the improving the direction of the internal control in A company.Chapter 4 based on studying A company actuality and the internal control theory, combining the construct factors、the composite principle and measure of the internal control, concludes a particular project of the internal control construct by more lucubrating.Chapter 5 under the direction of the internal control project, combining the practice of A company, studies the specific design and the actualizing of the internal control in A<WP=6>company. Includes the design method and the example of an internal finance & accounting control, as well as adopting particular steps at present condition.Chapter 6 conclusion summarizes the conclusion after studying the above content.更多还原