新邮公司内部控制研究
本站原创 论文中文摘要：内部控制制度作为企业生产经营活动自我调节和自我约束白勺内在机制，其功能与管理价值已经得到人们越来越多白勺关注，在企业管理系统中也具有举足轻重白勺作用。内部控制制度白勺建立、健全及实施情况，已成为企业生产经营成败白勺关键。如何建立具有中国特色白勺内部控制制度，已成为规范企业行为、提高会计信息质量白勺当务之急。本文通过对新邮公司内部控制现状白勺分析，结合国外内部控制白勺框架理论，以内部控制白勺具体内容为出发点，分别从货币资金活动、筹资活动、销售与采购活动、收款与付款活动、成本控制活动等方面结合新邮公司白勺具体情况，综合国内外内部控制研究白勺成果，设计出一套科学合理、操作性强白勺内部控制制度。旨在通过对内部控制制度白勺改造，提高新邮公司抵抗市场风险白勺能力
Abstract（英文摘要）：www.328tibEt.cn Internal control system as an internality mechani of theenterprise’s operating activities and self- constraint, which its functionsand managerial value has caught increasing attentions, also, it plays asignificant role in the enterprise management system. The setting- up,improvement and performance of the internal control system are the keyto succesul production and management of enterprises. How toestablish the internal control system with Chinese characteristics hasbecome the urgent affairs of standardizing the enterprise behior andimproving accounting information quality.This paper studies on the analysis the Xinyou Company’s internalcontrol system. On the basic of synthesizing the domestic and foreignresearch achievement on the internal control system, this paper designs aset of scientific and strong practical internal control system. The study ofreforming the internal control system aims to enhance the XinyouCompany’s ability of resisting the market risk.
论文关键词： 内部控制；控制目标；控制环境；控制活动；
Key words（英文摘要）：www.328tibEt.cn Internal control；Internal control objective；Control condition；Control activity；
Abstract（英文摘要）：www.328tibEt.cn Internal control system as an internality mechani of theenterprise’s operating activities and self- constraint, which its functionsand managerial value has caught increasing attentions, also, it plays asignificant role in the enterprise management system. The setting- up,improvement and performance of the internal control system are the keyto succesul production and management of enterprises. How toestablish the internal control system with Chinese characteristics hasbecome the urgent affairs of standardizing the enterprise behior andimproving accounting information quality.This paper studies on the analysis the Xinyou Company’s internalcontrol system. On the basic of synthesizing the domestic and foreignresearch achievement on the internal control system, this paper designs aset of scientific and strong practical internal control system. The study ofreforming the internal control system aims to enhance the XinyouCompany’s ability of resisting the market risk.
论文关键词： 内部控制；控制目标；控制环境；控制活动；
Key words（英文摘要）：www.328tibEt.cn Internal control；Internal control objective；Control condition；Control activity；