企业内部控制

本科毕业论文浅谈我国企业内部控制系部会计学部________专业会计学_________班级2009级会计（2）班__学号______学生姓名_________指导教师______________摘要近年来，企业内部控制的完善逐渐成为关注的话题。在国内，“三鹿奶粉”“三鹿事件”“长虹事件”等发生许多舞弊大案要案；在国外，“安然”“施乐”案件一波为平一波又起的舞弊行为的曝光，让大家意识到了财务舞弊的危害之深、影响之大，彻底打击了投资者对资本市场的信心，最终使得美国国会痛下决心出台了萨班斯法案。该法案的出台标志着资本市场在坚决打击财务舞弊的道路上又前进了一步；但是，财务舞弊行为不会就此嘎然而止，随着上市公司舞弊手法不断翻新、涉案金额不断增加，坚持不懈地打击财务舞弊行为注定是一条漫长而又曲折的道路。随着市场经济的高速发展和企业现代管理制度的不断完善，内部控制在企业管理中的重要性日益凸显，完善高效的内部控制制度对于规范企业各种经营活动、保障企业平稳健康发展并最终实现企业整体战略目标等都具有不可替代的作用。内部控制作为由管理当局为履行管理目标而建立的一系列规则、政策和程序，与公司治理及公司管理密不可分。本文首先家介绍了企业内部控制制度理论发展和国内外企业内部控制现状简述，然后披露了我国企业内部控制存在的问题，引用了“三鹿奶粉”和“安然事件”作为案例，接着提出了我国内部控制存在问题的对策，认识到我国企业内部控制存在的不足。提出完善内部控制制度建设的具体对策。企业的内部控制能够使企业的每一个成员都自发、自觉地按照规范和目标行事，发挥自己的潜力，维护企业的利益，努力实现企业目标，那么，企业将会在市场经营活动中立于不败之地，才能得以持续地发展和壮大。关键词：内部控制，风险管理，公司治理，对策AbstractInrecentyears,theenterpriseinternalcontrolbecameatopicofinterest.InChina,SANLUmilkEnroneventCHANGHONGevent,occurredmanyfraudfurther;inabroad,EnronShiLecasesawaveforflatCataniaoffraudactsofexposure,leteveryonerealizedhasfinancialfraudofagainstofdeep,andeffectoflarge,thoroughlyagainsthasinvestorsoncapitalmarketsofconfidence,eventuallymakesUnitedStatesCongresspaindeterminedintroducedhasSarbanesBill.TheBillintroductionmarksthecapitalmarketinaresolutefightagainstfinancialfraudhastakenafurtherstepontheroad,butfinancialfraudwillnotall,changingasthecorruptpracticesoflistedcompanies,inconnectionwiththeamountincreasing,makeunremittingeffortstocombatfinancialfraudisdestinedtobealongandwindingroad.Withtherapiddevelopmentofthemarketeconomyandthemodernenterprisemanagementsystemandconstantlyimprove,growingimportanceofinternalcontrolinenterprisemanagement,efficientinternalcontrolsystemforthestandardizingenterpriseactivities,safeguardthestableandhealthydevelopmentoftheenterpriseand,ultimately,overallstrategicobjectiveshasanirreplaceablerole.Internalcontrolasestablishedbythemanagementauthoritiesforthefulfilmentofmanagementobjectivesandasetofrules,policiesandprocedures,corporategovernanceandcorporategovernanceareinextricablylinked.Constructionofenterprise'sinternalcontrolsystemarecriticaltoenterprisemanagement,enterpriseinternalcontrol,ifnoteffectivelyimplemented,islikelytoresultinlossofbusinessassets,finger-aseriesofissues,suchasliability,leadingtodecliningprofit,companieswillbecomeunsustainable.Inrecentyears,therapiddevelopmentoftheChineseenterprises,alargenumberofqualitydevelopmentofenterprises'internalcontrolweakness,poor.Ifanenterprise'sinternalcontroltoenableeveryMemberoftheenterprisearespontaneous,conscientiouslyactedinaccordancewiththenormsandobjectives,realizetheirpotential,protecttheinterestsofenterprises,andstrivetoachievebusinessgoals,thencompanieswilloperateinmarketactivityinaninvincibleposition,canbecontinuedtodevelopandgrow.Thisarticlefromthetheoryofinternalcontrolsystemathomeandabroad,andonthebasisofanalysisofinternalcontrolofenterprisesinChina,asummaryandanalysisofthecauseofourcountry'sinternalcontrolissuesandproposeconcretecountermeasurestoperfectinginternalcontrolsystem.Thisarticlefirstdescribesthetheoryofenterprises'internalcontrolsystemdevelopmentandcurrentsituationofdomesticandforeignenterprises'internalcontroloutlinedthendisclosedtheproblemsexistinginChinaEnterpriseinnercontrol,citedSANLUmilkandEnroneventacase,thenraisedtheissueofinternalcontrolinChina'sresponse,recognizingthelackofinternalcontrolofenterprisesinChina.Makespecificcountermeasuresforperfectinginternalcontrolsystem.EnterpriseinternalcontroltoenableeveryMemberoftheenterprisearespontaneous,conscientiouslyactedinaccordancewiththenormsandobjectives,realizetheirpotential,protecttheinterestsofenterprises,andstrivetoachievebusinessgoals,thencompanieswilloperateinmarketactivityinaninvincibleposition,canbecontinuedtodevelopandgrow.Keywords:Internalcontrol,Riskmanagement,Internalcontrolenvironment目录绪论11企业内部控制制度理论发展.........................................21.1内部控制制度的理论发展........................................21.2企业内部控制内容..............................................32企业内部控制综述.................................................62.1国外对企业内部控制的现状简述.................................62.2国内对企业内部控制的现状简述.................................73我国企业内部控制制度存在的问题..................................103.1产权不明晰，所有者缺位......................................113.2企业缺乏科学的评析和激励机制................................113.3缺乏有效监督机制和多级控制系统..............................114解决我国企业内部控制存在问题的对策..............................135案例分析........................................................145.1三鹿奶粉事件................................................155.2安然事件....................................................176加强我国企业内部控制的建议......................................196.1加强企业管理者培训，全面提高管理者综合素质...................196.2建立健全内部控制体系，制度设计结合企业自身实际..............196.3积极推进精细化管理，权责分明严格实施会计法..................206.4积极拓展企业国际化发展渠道，增强企业国际化水平..............20结论21参考文献..........................................................221绪论近年来，企业内部控制的完善逐渐成为关注的话题。在国内，“三鹿奶粉”“三鹿事件”“长虹事件”等发生许多舞弊大案要案；在国外，“安然”“施乐”案件令人触目惊心的案例一桩又一桩，而这些事件绝大多数源于企业内部控制不力，加强内部控制制度，是建立现代企业制度的需求。内部控制制度的建设是提高经营管理水平的基础工作，是实现现代化企业管理工