内部控制论文.doc

摘要
全面有效的内部控制被视为是现代企业加强经济管理、提高经济效益、保障财务信息真实可靠、保护资产安全完整、以及实现企业战略目标的有效手段。建筑业是国民经济的支柱产业之一,建筑施工企业是建筑市场的经营主体,担负着向社会提供建筑产品的重任。但目前我并不高,距离现代建筑生产经营的要求有较大差异。
本文参阅了大量的参考资料,对内部控制理论在国内外发展的历史和成果进行回顾和研究,尤其是对国际上最广泛接受认为对企业内部控制体系建立最有指导意义的COSO内部控制整体框架进行了深入的研究和分析。通过对内部控制理论研究成果的梳理,结合中铁十四局实例,对COSO内部控制理论在建筑施工企业的应用进行了系统分析。
关键词:建筑施工企业;内部控制;COSO框架;中铁十四局
internal control situation of Zhongtie 14s pany
Abstract:The Perfect effective internal control is regard as the effective means for the modern enterprise to strengthen economy management,to enhance the economic efficiency,the safeguard of reliable financial information,the protection of security assets integrity,aswell as achieve the strategic goal of enterprises.
Constuction industry is one of main industries of national economy, construction enterprise is a main part of business of construction market and take an important task which is to provide construction product to at present,average level of national construction enterprise is not very high,still has a big difference from requirement of production business of modern construction.
This article refers to many documents,this article reviewed the history and achievement of development on internal control theories and focused on the COSO internal control integrated frame. Based on bining feature and management requirement of construction enterprise,systematically analyses the application of internal control theory in construction enterprise. Based on correlative theories of internal control,this article analyses internal control situation of Zhongtie 14s pany and construction calling,describes existing problems.
Key words:Construction enterprise;Internal control;COSO framework; Zhongtie 14s pany
目录
1 引言 1
1
国内外研究现状 2
2 COSO内部控制框架理论综述 5
COSO简介 5
COSO内部控制框架报告目标 5
COSO内部控制框架构成要素 6
COSO内部控制框架的作用、意义和局限性 9
3 利用COSO框架分析中铁十四局内部控制现状 10
10
12
4 利用COSO框架改善中铁十四局内部控制制度的方案 19