本文選題：邵陽移動　切入點：內(nèi)部控制　出處：《湘潭大學》2013年碩士論文　論文類型：學位論文

【摘要】：2008年6月28日，財政部會同證監(jiān)會、審計署、銀監(jiān)會、保監(jiān)會制定并印發(fā)《企業(yè)內(nèi)部控制基本規(guī)范》，并于2009年7月1日起適用于我國國境內(nèi)的大中型企業(yè)（含上市公司）。財政部、證監(jiān)會、審計署、銀監(jiān)會及保監(jiān)會隨后于2010年4月26日聯(lián)合發(fā)布了《企業(yè)內(nèi)部控制配套指引》，并于2011年1月1日施行。我國企業(yè)內(nèi)部控制建設(shè)被置于一個空前的高度。在這樣的背景下，增強自身的內(nèi)控水平，不斷提高管理質(zhì)量和管理水平，為邵陽移動的內(nèi)控發(fā)展提供了新的機遇和契機。 本文的重點對邵陽移動公司內(nèi)部控制體系的構(gòu)建進行研究，以期能夠為邵陽移動的內(nèi)部控制體系的構(gòu)建提供有益的參考。首先，本文對國內(nèi)外的內(nèi)部控制相關(guān)文獻進行系統(tǒng)的歸納和分析，并對COSO內(nèi)部控制整體框架進行梳理，詳細介紹《塞班斯法案》，同時闡述了我國內(nèi)部控制發(fā)展的歷程和《內(nèi)控規(guī)范》、《配套指引》，為全文提供了堅實的理論基礎(chǔ)。然后，本文結(jié)合邵陽移動內(nèi)部控制的實際情況，介紹邵陽移動可能面臨的五大風險問題，具體從公司層面、信息技術(shù)層面和流程層面對公司的內(nèi)部控制現(xiàn)狀進行闡述，并歸納公司內(nèi)部控制目前存在的問題。再次，根據(jù)理論分析和聯(lián)系邵陽移動實際，本文根據(jù)內(nèi)部控制構(gòu)建的成本——收益、合規(guī)性、相互牽制、內(nèi)外兼顧、適應(yīng)性等基本原則，從邵陽移動的內(nèi)部控制的公司層面控制、IT安全控制和流程控制三個方面全面構(gòu)建邵陽移動內(nèi)部控制體系。 最后，本文提出持續(xù)完善邵陽移動內(nèi)部控制體系的建議如下：第一，不斷優(yōu)化內(nèi)部控制環(huán)境；第二，，建立風險管理的長效機制；第三，繼續(xù)加強內(nèi)控流程管理；第四，深入開展內(nèi)控審計；第五，修改和完善內(nèi)控管理體系。當然，本文是對邵陽移動如何全面構(gòu)建和完善內(nèi)部控制體系的一個初步嘗試。
[Abstract]:In June 28th 2008, the Ministry of Finance, together with the Securities Regulatory Commission, the Audit Office, the Banking Regulatory Commission, The CIRC has formulated and issued the basic Standards for Internal Control of Enterprises, and since July 1st 2009 it has been applicable to large and medium-sized enterprises in China (including listed companies, including the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, etc.), The CBRC and the Insurance Regulatory Commission subsequently jointly issued the guidelines on Internal Control of Enterprises on April 26th 2010 and implemented them on January 1st 2011. The construction of internal controls in enterprises in China was placed at an unprecedented height. Against this background, Strengthening the internal control level and improving the management quality and management level provide new opportunities and opportunities for the development of Shaoyang mobile internal control. This paper focuses on the construction of Shaoyang mobile company internal control system, in order to provide a useful reference for the construction of Shaoyang mobile internal control system. In this paper, the internal control literature at home and abroad is systematically summarized and analyzed, and the overall framework of COSO internal control is sorted out. This paper introduces the Saibanes Act in detail, and expounds the course of the development of internal control in our country, the Internal Control Standard and the supporting guidelines, which provides a solid theoretical basis for the full text. Then, this paper combines the actual situation of Shaoyang Mobile Internal Control, and provides a solid theoretical basis for the full text. This paper introduces the five risk problems that Shaoyang Mobile may face, elaborates the current situation of the company's internal control from the company level, the information technology level and the process level, and sums up the existing problems of the company's internal control. Thirdly, According to the theoretical analysis and the practice of Shaoyang Mobile, this paper is based on the basic principles of internal control, such as cost-benefit, compliance, mutual restraint, internal and external consideration, adaptability, and so on. The internal control system of Shaoyang Mobile is constructed from three aspects of Shaoyang Mobile's internal control, IT security control and process control. Finally, this paper puts forward the following suggestions to improve Shaoyang mobile internal control system: first, to optimize the internal control environment; second, to establish a long-term risk management mechanism; third, to continue to strengthen internal control process management; 4th, Deeply carry out internal control audit; 5th, modify and perfect internal control management system. Of course, this paper is a preliminary attempt on how Shaoyang Mobile to construct and perfect internal control system in an all-round way.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F626

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