【作者】 林莹；

【导师】 伍中信；

【作者基本信息】 湖南大学 ， 会计学， 2004， 硕士

【摘要】 无论从我国还是世界上其他国家的经验来看，任何一个成功的企业都有一套健全的内部控制系统。在市场经济条件下，建立现代企业制度，转换企业经营机制，使企业真正成为市场经济竞争主体是我国企业改革的一项根本任务和长远目标。内部控制是现代企业管理的重要组成部分，它对确保企业各项工作的顺利进行和企业经营管理水平的提高有着十分重要的作用。为此，本文试图就企业内部控制的理论和实践问题做一尝试性的研究和探讨。 本文内容在结构上分为四大部分。第一部分简单回顾内部控制理论发展的四个阶段，并得出一些有意义的启示；第二部分探讨内部控制和公司治理结构之间的相关性，以及内部控制中的委托代理和信息不对称问题；第三部分根据美国反舞弊性报告委员会下属发起组织委员会(The Committee of Sponsoring Organizationof the Treadway Commission,COSO)研究报告提倡的“内部控制整体框架”概念，从规范研究的角度阐述企业内部控制构建的五大要素；以及内部控制的主体——内部审计的作用；并对企业内部控制的信息披露和内外部评审制度进行了探讨。第四部分首先分析当前我国企业内部控制的现实问题，然后有的放矢地提出本文关于完善我国企业内部控制的对策。这些对策包括：加快内部控制规范的建设；进一步完善公司治理结构；加强管理者和企业全员的内部控制意识；提高会计人员的素质和内部控制水平；增强内部审计的再控制作用和服务功能；建立合理有效的内部激励机制；以统一的规范强制性要求上市公司披露内部控制信息。更多还原

【Abstract】 An internal control (hereafter shortened as IC) system is a must for a successful enterprise whether in China or elsewhere in the world. In a society with market economy, establishing a modern corporative system and conversing the operational mechanism to make enterprises become competitive entities in the marketplace will be a principle task and a long-term goal for China’s reform on its enterprises. IC system will play a major role in modern corporate governance by assuring smooth completions of all works and rising operational and management levels in an enterprise. Therefore, this thesis conducts some research work and discussions on IC system theoretically and practically.The content of this thesis is divided into 4 parts in terms of its structure. The first part simply looks back the 4 stages of IC development with some meaningful hints. The second part concerns the relations between IC and corporate governance, internal control trust agency and information asymmetric. Based on the "Internal Control Integrated Framework"(the COSO report) of The Committee of Sponsoring Organization of the Treadway Commission , the third part, releases the 5 factors of enterprise internal control structure from the stance of a conformed research , and the body of IC-internal audit .Then discusses corporate information released on IC and its internal and external evaluation. The last part firstly analyses some IC problems currently existing in Chinese enterprises and then objectively provides some suggestions on how to improve IC situation for these enterprises. 1) fastening construction on regulated IC systems, 2) further perfection on corporate governance structure, 3) strengthening awareness of IC among its management and all its working staff, 4) raising the personal quality and IC levels among accountants, 5) strengthening the internal auditor’s re-controlling role and its service function, 6) establishing a reasonable and effective inner stimulating mechanism, 7) imposing compulsory IC information release on listed companies, at the same time regulating and integrating the content and format of IC information to be released.更多还原