振兴东北老工业基地中内部控制问题
本站原创 论文中文摘要：振兴东北老工业基地离不开基层单位白勺内部控制建设,内部控制是一个地区经济发展白勺微观基础。基于这样白勺背景,本文采用问卷调查白勺方法,对吉林省有关单位白勺内部控制现状和执行情况进行了研究,归纳、总结了内部控制建设中存在白勺问题。本次调查发现:上市公司和金融单位白勺内部控制比较健全;小型企业应加强内部控制白勺建设;会计师事务所在内部控制评价与咨询方面白勺能力有待于提高。通过整理问卷调查白勺结果,针对吉林省有关单位内部控制白勺现状,本文提出了一些建议:主要应加强控制环境、风险评估和信息沟通白勺建设;单位应该配备独立白勺内部审计人员,对内部控制白勺执行效果进行监督与评价。本文从新制度经济学白勺视角出发,以分析阻碍东北老工业基地发展白勺原因为目标,对吉林省有关单位白勺内部控制现状和执行情况进行了研究。前人白勺研究较少从区域白勺角度考察一个地区微观组织整体白勺内部控制现状,本文白勺研究弥补了这一不足
Abstract（英文摘要）：www.328tibEt.cn It is very important to continually reform the state-owned corporations in developing the old industrial bases in the Northeast region. In order to constitute modern enterprise systems, we must perfect the juridical person governing structure, strengthen the enterprise management, and establish the systems of responsibility on great decision-making and internal risk control. To constitute and perfect internal control systems is the micro-foundation of developing the Northeast region. At all while the research and discussion on internal control are hot in academe. In the past last majority of research was fastened on the internal control of those listed corporations and only a few is from the view of region to see about the microeconomic organizations. Basing on such a background we took a questionnaire to some corporations in Jilin province. We make research about the status quo of internal control in Jilin province. The article makes up for the lack of research on internal control from the view of region.The paper is composed of five chapters.Chapter One: Literature Review and Comments. The paper begins with literature review and comments from a research about internal control status quo. Then it goes into the research about the disclosures of internal control. Finally I make a conclusion about the literatures of internal control. The emphases of these papers are different in methods and contents. Theoretical research, positive research, survey research and cases research are four main methods in the field of internal control. There is much difference from the research methods between our Chinese and foreign scholars. When most of Chinese scholars emphasize accounting control, many foreigners begin to investigate the disclosures of internal control.Chapter Two: The Influence of Internal Control on the Revitalization of the Old Industrial Bases in Northeast Region. This chapter is composed of three sections. Section one starts from theories of institutional economics. It demonstrates the importance of constructing the internal control systems. The institutional economics pay much attention to the roles of institution in the development of economic. Well, what’s the assurance in a company that helps us achieve timely accurate financial information and guarantees the right decisions in the micro-foundation? The answer is internal control. Section two is the review of the origin and meaning of internal control. Additionally, section three goes in to the review of internal control development course and its influences on economic development. In this chapter, there are some important knowledge points associated with the following content. It supports the whole paper.Chapter Three: The Design and Implementation of the Questionnaire Survey about Internal Control. The chapter is devided into two sections, design and implementation. This paper is based on“Jilin Province Senior Accountants Class”. We distributed questionnaires to the accountants who attended the class. The total is 550 sheets. We collected 292 sheets back. There are questions about the status quo and implementation of internal control. Basing on the standards which published by National Bureau of Statistics of China, we divide the enterprises into different types according to their organization form and size.Chapter Four: Questionnaire Survey about Internal Control. This chapter is composed of three sections. Section one is the analysis of five elements: control environment, risk assesent, control activities, information and communication, monitoring which compose the internal control system. Section two gives a descriptive analysis on the question“how about the competence of the CPA firms in internal control evaluation and consultation”. Section three concludes the problems in the construction of internal control systems.Chapter Five: Countermeasures and Suggestions on How to Improve Internal Control. Basing on the questionnaire, according to the present conditions of corporations in Jilin province, I suggest following measures to improve the internal control systems. First, we should improve the management level of the leaders and make them pay more attention to the constructions of control environment. Second, we should reinforce the measures of risk assesent and guarantee the effective administration of controlling action in case of oiding the lost of accounting information. The third, we ought to found a system of information with colorful contents and ooth communicating channel. In addition, we should also set up a separate internal audit department who will take hold of the essence of independent audit. They can monitor and evaluate the internal control and correct its defects in time.Effective and logical internal control is the guarantee of stockholders, owners and creditors’right and the base of power balance and also the important measure of constructing corporate governance. It does goodness to oid the illegal trespass of corporation’s assets. Basing on this questionnaire survey, I make some conclusions on internal control. First, internal control is the base of management. It is the foundation in the revitalization of the old industrial bases in the northeast region. Second, internal control in listed companies and financial field is better. Third, the construction of internal control in all enterprises is under standard level. In consideration of cost and effectiveness, all enterprises should reinforce control environment construction and communication with stuff. Four, such control activities as segregation of duties, security of assets, currency control, and seal keeping he been done well. But most leaders hen’t paid enough attention to control environment. Information and communication in some corporation need to be improved. Five, the CPA firms can not provide the effective estimation and consultation and some enterprises with poor internal control cannot get enough information which helps them improve their management.This survey relies on corporations in Jilin province. Its scope is narrow and the data are limited. It is very hard to get practical situations of internal control in the whole nation. What’s more, in thought of the actual conditions in China, I do not investigate the disclosure of internal control. These are what I should make deep research in the future.
论文关键词： 东北老工业基地；内部控制；问卷调查；
Key words（英文摘要）：www.328tibEt.cn Old Industrial Bases in the Northeast Region；Internal Control；Questionnaire Survey；
Abstract（英文摘要）：www.328tibEt.cn It is very important to continually reform the state-owned corporations in developing the old industrial bases in the Northeast region. In order to constitute modern enterprise systems, we must perfect the juridical person governing structure, strengthen the enterprise management, and establish the systems of responsibility on great decision-making and internal risk control. To constitute and perfect internal control systems is the micro-foundation of developing the Northeast region. At all while the research and discussion on internal control are hot in academe. In the past last majority of research was fastened on the internal control of those listed corporations and only a few is from the view of region to see about the microeconomic organizations. Basing on such a background we took a questionnaire to some corporations in Jilin province. We make research about the status quo of internal control in Jilin province. The article makes up for the lack of research on internal control from the view of region.The paper is composed of five chapters.Chapter One: Literature Review and Comments. The paper begins with literature review and comments from a research about internal control status quo. Then it goes into the research about the disclosures of internal control. Finally I make a conclusion about the literatures of internal control. The emphases of these papers are different in methods and contents. Theoretical research, positive research, survey research and cases research are four main methods in the field of internal control. There is much difference from the research methods between our Chinese and foreign scholars. When most of Chinese scholars emphasize accounting control, many foreigners begin to investigate the disclosures of internal control.Chapter Two: The Influence of Internal Control on the Revitalization of the Old Industrial Bases in Northeast Region. This chapter is composed of three sections. Section one starts from theories of institutional economics. It demonstrates the importance of constructing the internal control systems. The institutional economics pay much attention to the roles of institution in the development of economic. Well, what’s the assurance in a company that helps us achieve timely accurate financial information and guarantees the right decisions in the micro-foundation? The answer is internal control. Section two is the review of the origin and meaning of internal control. Additionally, section three goes in to the review of internal control development course and its influences on economic development. In this chapter, there are some important knowledge points associated with the following content. It supports the whole paper.Chapter Three: The Design and Implementation of the Questionnaire Survey about Internal Control. The chapter is devided into two sections, design and implementation. This paper is based on“Jilin Province Senior Accountants Class”. We distributed questionnaires to the accountants who attended the class. The total is 550 sheets. We collected 292 sheets back. There are questions about the status quo and implementation of internal control. Basing on the standards which published by National Bureau of Statistics of China, we divide the enterprises into different types according to their organization form and size.Chapter Four: Questionnaire Survey about Internal Control. This chapter is composed of three sections. Section one is the analysis of five elements: control environment, risk assesent, control activities, information and communication, monitoring which compose the internal control system. Section two gives a descriptive analysis on the question“how about the competence of the CPA firms in internal control evaluation and consultation”. Section three concludes the problems in the construction of internal control systems.Chapter Five: Countermeasures and Suggestions on How to Improve Internal Control. Basing on the questionnaire, according to the present conditions of corporations in Jilin province, I suggest following measures to improve the internal control systems. First, we should improve the management level of the leaders and make them pay more attention to the constructions of control environment. Second, we should reinforce the measures of risk assesent and guarantee the effective administration of controlling action in case of oiding the lost of accounting information. The third, we ought to found a system of information with colorful contents and ooth communicating channel. In addition, we should also set up a separate internal audit department who will take hold of the essence of independent audit. They can monitor and evaluate the internal control and correct its defects in time.Effective and logical internal control is the guarantee of stockholders, owners and creditors’right and the base of power balance and also the important measure of constructing corporate governance. It does goodness to oid the illegal trespass of corporation’s assets. Basing on this questionnaire survey, I make some conclusions on internal control. First, internal control is the base of management. It is the foundation in the revitalization of the old industrial bases in the northeast region. Second, internal control in listed companies and financial field is better. Third, the construction of internal control in all enterprises is under standard level. In consideration of cost and effectiveness, all enterprises should reinforce control environment construction and communication with stuff. Four, such control activities as segregation of duties, security of assets, currency control, and seal keeping he been done well. But most leaders hen’t paid enough attention to control environment. Information and communication in some corporation need to be improved. Five, the CPA firms can not provide the effective estimation and consultation and some enterprises with poor internal control cannot get enough information which helps them improve their management.This survey relies on corporations in Jilin province. Its scope is narrow and the data are limited. It is very hard to get practical situations of internal control in the whole nation. What’s more, in thought of the actual conditions in China, I do not investigate the disclosure of internal control. These are what I should make deep research in the future.
论文关键词： 东北老工业基地；内部控制；问卷调查；
Key words（英文摘要）：www.328tibEt.cn Old Industrial Bases in the Northeast Region；Internal Control；Questionnaire Survey；