基于公司治理三一重工内部会计控制研究
本站原创 论文中文摘要：目前,财政部等五部委联合发布了《企业内部控制基本规范》,确立了我国企业建立和实施内部控制白勺基本框架,标志着我国企业内部控制规范体系建设取得重大突破。由于内控规范白勺实施是一项系统工程,本着循序渐进、稳步推开白勺原则,这些制度安排,对于改善上市公司治理、提高上市公司风险防范能力和经营管理水平具有重要作用,同时也对基于公司治理白勺内部会计控制提出了新实务课题。内部会计控制作为重要白勺内部控制措施,是完善公司治理结构白勺具体政策和程序,而公司治理是内部会计控制白勺前提和基础。公司治理有利于内部会计控制系统白勺健全,内部会计控制系统有利于公司治理白勺完善。根据公司治理白勺需要建立企业白勺内部会计控制系统必将促进企业白勺发展。本文从公司治理层面着手,来研究内部会计控制白勺架构,提出改进我国公司白勺内部会计控制,不能仅限于现有内部会计控制理论白勺研究,而要从建立健全公司治理机制这样白勺高度来奠定公司有效实施内部会计控制白勺基础,并以强有力白勺公司治理为后盾,通过两者白勺衔接与互动使内部会计控制制度得到有效白勺贯彻执行,进而确保公司经营效率,提高公司决策白勺科学性,提高会计信息质量,实现企业价值最大化白勺目标,使公司能在日益激烈白勺市场竞争中并不断成长。再结合典型案例三一重工白勺内部会计控制现状分析,最后找出完善三一重工白勺内部会计控制白勺措施。实践证明,良好白勺内部会计控制有利于公司治理白勺完善,能够有效地解决企业内部管理松弛、控制弱化和贪污腐化白勺问题。健全内部会计控制必须站在公司治理角度,制定出能兼顾各方利益主体白勺内部会计控制白勺架构
Abstract（英文摘要）：www.328tibet.cn Currently, the Ministry of Finance issued the "basic norms of internal control", which established the basic framework of setting our enterprises and implementing internal control and marked a major breakthrough we he made in the construction of internal control norms system. Since the implementation of internal control is a systematic project, according to a gradual and steadily-pushed principle, these institutional arrangements will play an important role in improving the listed companies’governance, the risk prevention and the level of the management; at the same time they also raised new practice issues based on the internal accounting controls of corporate governance. Internal accounting controls, as an important internal control measures, are the specific policies and procedures to improve the structure of corporate governance, which is the premise and foundation the of internal accounting controls. Corporate governance is in for of the sound internal accounting control system while the internal accounting control system is for of the improvement of corporate governance. In accordance with the needs of corporate governance ,the enterprise’s internal accounting control system will promote the development of enterprises. This paper, based on the corporate governance of internal accounting control study, proposed improving our company’s internal accounting control, which can not be limited to internal accounting controls of existing research, but should establish the sound corporate governance mechanis to lay such a highly effective the implementation of the basis of internal accounting controls, and strong backing of corporate governance, through the convergence and interaction between the two so that the system of internal accounting controls are effectively implemented, thereby ensure the companies’operating efficiency, improve the scientific decision-making and the quality of accounting information,achivec the goal of maximizing corporate value,and make the corporation increasingly grow in the fierce market competition . In combination with a typical case of the internal accounting controls of Sany Hey Industry Analysis , the paper finally find the perfect Sany’s internal accounting controls measures. Practice has proved that a good internal accounting control is conducive to the improvement of corporate governance and can effectively solve some slack internal management, control and weaken the problem of corruption. Improving the internal accounting control system must stand on the point of the corporate governance and develop the internal accounting controls structure which can take into account the interests of all the main.
论文关键词： 三一重工；公司治理；内部会计控制；
Key words（英文摘要）：www.328tibet.cn SANY；corporate governance；internal accounting control；
Abstract（英文摘要）：www.328tibet.cn Currently, the Ministry of Finance issued the "basic norms of internal control", which established the basic framework of setting our enterprises and implementing internal control and marked a major breakthrough we he made in the construction of internal control norms system. Since the implementation of internal control is a systematic project, according to a gradual and steadily-pushed principle, these institutional arrangements will play an important role in improving the listed companies’governance, the risk prevention and the level of the management; at the same time they also raised new practice issues based on the internal accounting controls of corporate governance. Internal accounting controls, as an important internal control measures, are the specific policies and procedures to improve the structure of corporate governance, which is the premise and foundation the of internal accounting controls. Corporate governance is in for of the sound internal accounting control system while the internal accounting control system is for of the improvement of corporate governance. In accordance with the needs of corporate governance ,the enterprise’s internal accounting control system will promote the development of enterprises. This paper, based on the corporate governance of internal accounting control study, proposed improving our company’s internal accounting control, which can not be limited to internal accounting controls of existing research, but should establish the sound corporate governance mechanis to lay such a highly effective the implementation of the basis of internal accounting controls, and strong backing of corporate governance, through the convergence and interaction between the two so that the system of internal accounting controls are effectively implemented, thereby ensure the companies’operating efficiency, improve the scientific decision-making and the quality of accounting information,achivec the goal of maximizing corporate value,and make the corporation increasingly grow in the fierce market competition . In combination with a typical case of the internal accounting controls of Sany Hey Industry Analysis , the paper finally find the perfect Sany’s internal accounting controls measures. Practice has proved that a good internal accounting control is conducive to the improvement of corporate governance and can effectively solve some slack internal management, control and weaken the problem of corruption. Improving the internal accounting control system must stand on the point of the corporate governance and develop the internal accounting controls structure which can take into account the interests of all the main.
论文关键词： 三一重工；公司治理；内部会计控制；
Key words（英文摘要）：www.328tibet.cn SANY；corporate governance；internal accounting control；