本文關(guān)鍵詞： 內(nèi)部控制環(huán)境 風(fēng)險(xiǎn)管理 控制活動(dòng) 內(nèi)部監(jiān)督　出處：《河北大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近些年來，隨著國(guó)際和國(guó)內(nèi)形勢(shì)的不斷變化，很多的企業(yè)面臨的社會(huì)環(huán)境和經(jīng)濟(jì)環(huán)境越來越嚴(yán)峻，不少企業(yè)由于財(cái)務(wù)舞弊、財(cái)務(wù)信息失真、經(jīng)營(yíng)管理不善而引發(fā)衰落或者破產(chǎn)的現(xiàn)象層出不窮，直接導(dǎo)致上市公司經(jīng)營(yíng)業(yè)績(jī)不斷下滑，甚至出現(xiàn)持續(xù)性虧損，每年都會(huì)存在一批的上市公司被特別處理，同時(shí)其股票也相應(yīng)的被暫�；蛘呓K止上市。 很多人會(huì)認(rèn)為這些是某些個(gè)人或者某個(gè)環(huán)節(jié)的問題，但是究其原因，我們可以看出，這是由于企業(yè)的內(nèi)部控制制度的不完善所造成的，如果企業(yè)的內(nèi)部治理及其制度的設(shè)置和監(jiān)管不完善，則會(huì)對(duì)企業(yè)產(chǎn)生無法預(yù)計(jì)的不良后果。所以，內(nèi)部控制制度的完善與否直接關(guān)系到企業(yè)的整體管理水平和今后的發(fā)展方向，有利于完善企業(yè)的內(nèi)部管理，，確保信息的準(zhǔn)確和及時(shí)，保障各項(xiàng)財(cái)產(chǎn)物資的安全和完整，最終提高企業(yè)的經(jīng)濟(jì)效益。 但是在實(shí)際的操作中，我國(guó)的內(nèi)部控制制度建設(shè)還不是很完善，嚴(yán)重的阻礙了中國(guó)的企業(yè)尤其是上市公司的發(fā)展和壯大，這對(duì)于我國(guó)整體經(jīng)濟(jì)的發(fā)展也是極為不利的。 本文從有關(guān)的理論的基本闡述，深入探討了內(nèi)部控制的有關(guān)問題。基于國(guó)內(nèi)外的研究成果，采用了規(guī)范研究和案例研究相結(jié)合的方法。通過對(duì)我國(guó)上市公司的相關(guān)統(tǒng)計(jì)數(shù)據(jù)的整理，分析了我國(guó)上市公司內(nèi)部控制的現(xiàn)狀，然后以中船鋼構(gòu)工程股份有限公司為案例對(duì)其內(nèi)部控制進(jìn)行了研究，并且針對(duì)這些問題和不足提出了相關(guān)的意見和建議，以此希望給其他的企業(yè)以借鑒作用。
[Abstract]:In recent years, with the continuous changes of the international and domestic situation, many enterprises are facing a more and more severe social and economic environment, many enterprises because of financial fraud, financial information distortion, The phenomenon of decline or bankruptcy caused by poor operation and management has resulted in a continuous decline in the business performance of listed companies, and even sustained losses. Every year, a number of listed companies are specially dealt with. At the same time, the shares are also suspended or terminated accordingly. Many people will think that these are problems of certain individuals or links, but if we look at the reasons, we can see that this is caused by the imperfection of the internal control system of the enterprise. If the internal governance of the enterprise and the establishment and supervision of the system are not perfect, there will be unforeseeable adverse consequences for the enterprise. Therefore, whether the internal control system is perfect or not is directly related to the overall management level of the enterprise and the future development direction. It is beneficial to perfect the internal management of enterprises, ensure the accuracy and timeliness of information, guarantee the safety and integrity of all kinds of property and materials, and finally improve the economic benefits of enterprises. But in the actual operation, our country's internal control system construction is not very perfect, has seriously hindered the Chinese enterprise especially the listed company's development and the growth, this also is extremely disadvantageous to our country overall economic development. In this paper, we discuss the related problems of internal control from the basic theory, based on the research results at home and abroad, By combining normative research with case study, this paper analyzes the current situation of internal control of listed companies in China through the collation of relevant statistical data of listed companies in China. Then taking the steel structure engineering co., Ltd. Of china shipbuilding as a case, this paper studies its internal control, and puts forward some related opinions and suggestions in view of these problems and deficiencies, in the hope that it can be used as a reference for other enterprises
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F425;F275

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