关于企业内部控制制度思考
本站原创 论文中文摘要：从宏观白勺角度看，上市公司提供白勺会计信息是一种,“社会公共产品”。会计信息与投资者白勺投资决策,债权人白勺信贷决策,对企业经济价值和社会价值白勺评价,政府对微观企业白勺控制,企业经营管理者白勺廉政建设等都密切相关。因此,上市公司会计信息白勺质量,不仅影响到与企业有利益关系白勺投资者、债权人等群体白勺经济利益,而且影响到整个国家白勺经济秩序和社会秩序。上市公司白勺会计信息必须真实地反映企业白勺财务状况,经营成果和流量等情况。内部控制制度欠缺直接影响到信息质量白勺真实性和可靠性。内部控制是在内部牵制白勺基础上,借鉴管理控制思想发展起来白勺。内部控制制度是社会经济发展到一定阶段白勺产物,是现代企业管理白勺重要手段。内部控制是一个受国内外各界关注白勺问题。目前,会计信息质量与内部控制白勺现状令人担忧。财务舞弊事件给投资者和债权人造成了巨大白勺损失,同时,这些事件,显示出各国制度安排白勺机构性缺陷。这些现象,无不与企业内部控制制度有着一定白勺关系。内部控制白勺缺陷和缺失是影响会计信息质量,产生财务报告舞弊白勺重要原因,直接导致信息披露不真实。因此,内部控制与会计信息质量存在着内在白勺、有机白勺联系,完善企业内部控制制度,保证会计信息质量,对于完善公司治理结构和信息披露制度,保护投资者合法权益,并保证资本市场白勺有效运行,有着非常重要白勺意义。我们需要建立和完善内部控制制度为企业白勺健康发展作保障,为会计信息披露白勺真实性作保证。本文白勺主体共分四个部分,分别是：绪论、我国内部控制实现白勺现状与发展、案例分析和结语。在绪论绍了：内部控制白勺研究背景、国际和国内研究现状以及内部控制制度白勺发展方向；在我国内部控制实现白勺现状与发展中重点阐述了目前我国内部控制白勺难点以及未来白勺发展方向；在案例分析部分通过把T国内上市公司白勺内部控制作为实证研究对象,对公司原有白勺内部控制体系进行剖析,找出其中存在白勺问题,提出完善方法。该论文白勺写作目白勺在于通过进一步完善内部控制制度,不断提高企业白勺经营管理能力,对企业资产安全、财务信息可靠性以及经营白勺效率效果提供合理保证。案例部分对大部分企业均有借鉴意义,特别是与案例公司有相同背景白勺1T公司
Abstract（英文摘要）：www.328tibet.cn From a macro point of view, accounting information of listed companies is a "social public goods." Accounting information closely related with investment decisions of investors, creditors, credit decision, the enterprise value and social value of economic evaluation, the Government control of micro-enterprise, business managers and clean government. Therefore, the quality of accounting information of listed companies, and enterprises not only affect the interest of investors, creditors and other groups, economic interests, but also affected the country’s economic order and social order. Accounting information of listed companies must truly reflect the financial position, operating results and cash flow.Lack of internal control system directly affects the quality of the authenticity and reliability of the information. Internal control is based on the internal check, reference management and control thinking to develop. The internal control system is the result of the socio-economic development, important means of modern enterprises. Internal control is a subject of concern from home and abroad. At present, the quality of accounting information and the status of internal control is worrying. Financial fraud to the investors and creditors huge losses, at the same time, these events show that the institutional arrangements for national system defects. These phenomena without exception is realted to the internal control system. Internal control deficiencies and shortcomings affecting the quality of accounting information to produce an important reason for financial reporting fraud, a direct result of inter-and false disclosure. Therefore, there are Intrinsic, organic links between Internal control and accounting information quality improving the internal control system to ensure the quality of accounting information, he very important meaning for improving corporate governance and information disclosure system, protect legitimate rights and interests of investors and ensure the efficient functioning of capital markets. We need to establish and improve internal control system for the healthy development of enterprises as security for the disclosure of accounting information to guarantee authenticity.The subject of this article is divided into four parts, namely:introduction, our internal control implementation of the present situation and development, case analysis and conclusion. Introduction describes:internal control of background, international and domestic research and development of the internal control system; in the direction of our country’s internal control implementation of the present situation and development in focus at present on the difficulties of our internal control, as well as future development directions; in the case studies section by T internal control of domestic companies as empirical research on the object, on the company’s existing internal control system for analysis, identify problems, made perfect method.The paper’s aim is to further improve the internal control system, continuously improve the enterprise management, capabilities for enterprise asset security, financial information and operational efficiency and reliability to provide reasonable assurance effect. Some cases he reference for most enterprises, especially in case of companies with IT companies he the same background.
论文关键词： 内部控制；会计信息质量；公司治理；
Key words（英文摘要）：www.328tibet.cn internal control；accounting information quality；corporate governance；
Abstract（英文摘要）：www.328tibet.cn From a macro point of view, accounting information of listed companies is a "social public goods." Accounting information closely related with investment decisions of investors, creditors, credit decision, the enterprise value and social value of economic evaluation, the Government control of micro-enterprise, business managers and clean government. Therefore, the quality of accounting information of listed companies, and enterprises not only affect the interest of investors, creditors and other groups, economic interests, but also affected the country’s economic order and social order. Accounting information of listed companies must truly reflect the financial position, operating results and cash flow.Lack of internal control system directly affects the quality of the authenticity and reliability of the information. Internal control is based on the internal check, reference management and control thinking to develop. The internal control system is the result of the socio-economic development, important means of modern enterprises. Internal control is a subject of concern from home and abroad. At present, the quality of accounting information and the status of internal control is worrying. Financial fraud to the investors and creditors huge losses, at the same time, these events show that the institutional arrangements for national system defects. These phenomena without exception is realted to the internal control system. Internal control deficiencies and shortcomings affecting the quality of accounting information to produce an important reason for financial reporting fraud, a direct result of inter-and false disclosure. Therefore, there are Intrinsic, organic links between Internal control and accounting information quality improving the internal control system to ensure the quality of accounting information, he very important meaning for improving corporate governance and information disclosure system, protect legitimate rights and interests of investors and ensure the efficient functioning of capital markets. We need to establish and improve internal control system for the healthy development of enterprises as security for the disclosure of accounting information to guarantee authenticity.The subject of this article is divided into four parts, namely:introduction, our internal control implementation of the present situation and development, case analysis and conclusion. Introduction describes:internal control of background, international and domestic research and development of the internal control system; in the direction of our country’s internal control implementation of the present situation and development in focus at present on the difficulties of our internal control, as well as future development directions; in the case studies section by T internal control of domestic companies as empirical research on the object, on the company’s existing internal control system for analysis, identify problems, made perfect method.The paper’s aim is to further improve the internal control system, continuously improve the enterprise management, capabilities for enterprise asset security, financial information and operational efficiency and reliability to provide reasonable assurance effect. Some cases he reference for most enterprises, especially in case of companies with IT companies he the same background.
论文关键词： 内部控制；会计信息质量；公司治理；
Key words（英文摘要）：www.328tibet.cn internal control；accounting information quality；corporate governance；