如何完善企业内部控制制度.doc

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(毕业论文)
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如何完善企业内部控制制度
【摘要】
内部控制制度是社会经济发展到一定阶段的产物,作为现代企业管理的重要手段, 内部控制制度的建立、健全及实施情况,是企业生产经营成败的关键。在信息产业已经高度发达的当今社会,熟悉内部控制的目的,并在全面分析内部控制制度局限性的基础上,找出相应对策,不断完善企业内部控制制度,对于防范舞弊,减少损失,提高资本的再生能力具有积极的意义。
本文将从内控理论的基本涵义认识出发,帮助人们深刻理解内部控制的内涵;通过对目前我国企业内部控制存在问题的分析,论述建立和完善企业内部控制的紧迫性和必要性;以及一些完善内控制度的方法,提出本人对建立健全我国企业内部控制制度的几点浅见,并对内部控制度的前景谈一下自己的看法。
关键词:内部控制制度;涵义、目标、现状; 完善; 展望
【Abstract】
It is the result that the social economy developed into certain stage that the inside controls the system, it is a modern business administration important means. In information industry being already highly developed current society , familiar with purpose that inside controls, and on the basis of analysing the inside and controlling system limitation in an all-round way , find out the corresponding countermeasure, improve and controlling the system inside enterprises constantly , for taking precautions against parably , reduce losses, the recycled ability to improve the capital has positive meanings.
The inside controls the system as the self- regulation of enterprise's production and operating activities and inherent mechanism of selfdiscipline , have very important function in enterprise's administrative system. The inside controls the setting-up , improvement and performance of the system, is the key to producing and managing ess or failure in enterprises. bine of our country enterprise reality, set up inside with characteristic of Chinese control the system, have already e the enterprise's behavior of our country of norm, has improved the task of top priority of accounting information quality。
Keywords:The inside controls the system;Meaning , goal , current plete; Prospect
目录
中文摘要
英文摘要
前言…………………………………………………………………………
1
一内部控制的涵义…………………………………………………………
1
二内部控制的目标…………………………………………………………
1
1内部控制的基本目标…………………………………………………
1
2内控按公司治理结构层次划分的目标………………………………
2
3内控按内容层次划分的目标…………………………………………
3
三我国企业内部控制的现状………………………………………………
3
1法人治理结构不完善………………