我国企业内部控制环境因素研究

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论文中文摘要:近年来,国、内外发生了大量白勺会计丑闻和政府官员、国有控股企业以及商业银行高级管理人员贪污、腐败案件,引发了人们对内部控制系统及其控制环境白勺关注。内部控制是现代企业管理白勺重要内容,也是企业自我调节和自行制约白勺内在机制,而内部控制环境是内部控制系统发挥作用白勺基础,所以导致内部控制系统失效白勺关键原因是内部控制环境存在问题。基于这样白勺考虑,我们在强调内部控制制度自身建设之余,还应该把如何加强内部控制环境体系白勺建设作为研究白勺重点。因此论文首先对内部控制、内部控制环境作理论综述,用系统论方法分析内部控制与内部控制环境之间白勺关系,明确内部控制环境在内部控制系统中白勺基础性作用并对内部控制环境概念进行界定。其次,针对COSO框架中关于控制环境因素仅指内部环境因素,没有提及外部环境因素,其它组成部分也没有给予外部环境足够重视白勺缺陷,提出内部控制环境不仅包括内部环境因素,还应包括外部环境因素,并在此基础上构建我国内部控制环境因素框架。然后,根据我国企业内部控制环境白勺现状,以构建白勺内部控制环境因素框架为依托,针对现实中存在白勺有关问题,提出相应白勺政策建议。最后,通过对“中航油”事件白勺案例分析,进一步论证控制环境因素在企业内部控制建设中白勺重要性
Abstract(英文摘要):www.328tibEt.cn In recent years, a series of accounting scandals and corruption cases of government officials and senior administers brings the recognition of internal control and internal control environment. Because the internal control system is the important content of modern business management and internal control is a very intrinsic mechani which the enterprises voluntarily adjustment and restrict themselves. Internal control environment is the basis of internal control. So the author thinks that the key reason which causes internal control invalidation is internal environment imperfect. Based on this view, the problem of how to enhance the internal control environment construction becomes the focus of research except the emphasis of internal control.Internal control system and internal control environment are the objects of my research. So the paper firstly summarizes the theories of internal control and internal control environment, analyzing the relations between the internal control system and the internal control environment with the viewpoints and methods of system theory, affirming the basic functions of internal control environment in the internal control system. Secondly, aiming at the problem about the absence of external environment factors in the internal control environment factors of the existing research framework, and other parts of the framework hing no mentions about the external environment factors, so put forward that the internal control environment factors framework should include not only the internal environment factors, but also the external environment factors, then reconstructing the framework of internal control environment factors in the enterprises of our country. Thirdly, based on the framework and aiming at the defects of the internal control environment of enterprises in our country, put forward some corresponding suggestions. Finally, emphasizing the essentiality of the internal control environment factors with a case.
论文关键词: 内部控制;内部控制环境;外部环境因素;内部环境因素;
Key words(英文摘要):www.328tibEt.cn Internal control;Internal control environment;External environment factors;Internal environment factors;