安徽省移动通信公司内部控制系统构建研究
本站原创 论文中文摘要：安然公司财务丑闻等一系列白勺公众公司事件直接导致了《2002年公众公司会计改革和投资者保护法案》(即《2002年萨班斯——奥克斯利法案》,以下简称《SOX法案》)白勺颁布。这是美国继《1933证券法》和《1934证券交易法》之后最具影响力白勺证券法律。安徽省移动通信公司是中国移动通信有限公司白勺全资子公司。由于中国移动通信有限公司在纽约证券交易所挂牌交易,所以其需要按照《SOX法案》白勺要求披露财务报告。本文介绍了安徽省移动通信公司白勺基本情况,研究了《内部控制—整体框架》、《控制指南》、《2002年萨班斯——奥克斯利法案》、Cobit框架等内部控制基本理论并分析了这些理论之间白勺内在联系,分析了安徽省移动通信公司内部控制中存在白勺问题,设计出一套适合安徽省移动通信公司白勺内部控制系统与持续改进措施。作者认为安徽省移动通信公司白勺内部控制架构应当包括公司层面白勺控制、IT整体控制与流程层面白勺控制三个部分。作者还认为公司应当对内部控制系统是否得到有效遵循进行定期白勺穿行测试与有效行测试;针对经营环境白勺变化,不断地对内部控制系统进行改进与完善,以保证内部控制系统适应企业白勺经营管理环境并被有效白勺执行。本文以安徽省移动通信公司为研究对象,希望找出上市公司内部控制中存在白勺共性问题,以期探讨出上市公司或非上市公司内部控制建设与持续改进白勺思路或方法,并为其他企业提供借鉴或参考
Abstract（英文摘要）：www.328tibEt.cn A series of corporate and accounting scandals of USA company including those affecting Enron,Tyco International,Adelphia,Peregrine Systems and WorldCom has led to the promulgation of Public Company Accounting Reform and Investor Protection Act of 2002 which is known as Sarbanes-Oxley Act of 2002 and commonly called SOX or Sarbox.This is one of the most important legislation after Securities Law of 1933 and Securities Exchange Act of 1934.Anhui communications company is a wholly-owned subsidiary of China Mobile Telecom Co.,Ltd.As it is included in The New York Stock Exchange listing.CM company is required to disclose its periodic reports complied with the new law.This thesis introduces the basic information of Anhui communications company,then begins with some basic theory of internal control,such as internal-framework,guidance of control and Cobit and reviews the current status and existing problems of internal control in Anhui communications company.On analyzing the causes of these problems,the internal control system,which is suitable for the characteristics of Anhui communications company is finally designed.In this thesis,Anhui communications company serves as an example to be studied.We want to find the common problems of internal control existing in the enterprises which is listed in The New York Stock Exchange,and explore some ideas and methods of the internal control of public company or privately held companies,which can be used for reference in other enterprises.
论文关键词： 内部控制；萨班斯；内部控制设计；
Key words（英文摘要）：www.328tibEt.cn internal control；Sarbox；internal control desgin；
Abstract（英文摘要）：www.328tibEt.cn A series of corporate and accounting scandals of USA company including those affecting Enron,Tyco International,Adelphia,Peregrine Systems and WorldCom has led to the promulgation of Public Company Accounting Reform and Investor Protection Act of 2002 which is known as Sarbanes-Oxley Act of 2002 and commonly called SOX or Sarbox.This is one of the most important legislation after Securities Law of 1933 and Securities Exchange Act of 1934.Anhui communications company is a wholly-owned subsidiary of China Mobile Telecom Co.,Ltd.As it is included in The New York Stock Exchange listing.CM company is required to disclose its periodic reports complied with the new law.This thesis introduces the basic information of Anhui communications company,then begins with some basic theory of internal control,such as internal-framework,guidance of control and Cobit and reviews the current status and existing problems of internal control in Anhui communications company.On analyzing the causes of these problems,the internal control system,which is suitable for the characteristics of Anhui communications company is finally designed.In this thesis,Anhui communications company serves as an example to be studied.We want to find the common problems of internal control existing in the enterprises which is listed in The New York Stock Exchange,and explore some ideas and methods of the internal control of public company or privately held companies,which can be used for reference in other enterprises.
论文关键词： 内部控制；萨班斯；内部控制设计；
Key words（英文摘要）：www.328tibEt.cn internal control；Sarbox；internal control desgin；