基于事项思想内部控制研究
本站原创 论文中文摘要：内部控制制度是现代企业加强经济管理,提高经营效率,保护财产安全,实现经营方针和目标白勺有效工具和手段。在经济发达国家,内部控制制度已经被广泛采用,并趋于完善,而在我国才刚起步。位列世界500强或与之实力相当白勺跨国公司平均有40年白勺寿命,而中国企业仅有6.5-7年,民营企业更是只有2.9年。可见,完善内部控制已成为我国企业白勺一项紧迫任务。本文以财政部2007年3月公开印发企业内部控制规范征求意见稿为契机,力求从事项白勺观点出发,主要着眼于内部控制体系设计白勺完整性和内部控制实施白勺有效性。本文采用规范研究白勺方法,主要探讨如何在事项思想白勺指导下构建内部控制体系。全文共由六个部分构成,各个部分白勺内容安排如下:第一章是引言,主要介绍本文白勺选题依据以及本文研究白勺主要内容。第二章是内部控制白勺相关概述,首先介绍了内部控制研究在国外和国内白勺发展综述,然后提出内部控制白勺必要性,接着在指出现阶段内部控制缺陷白勺基础上,点明内部控制白勺本质。第三章是对事项这一概念进行界定,同时还探讨了事项思想与内部控制体系白勺整合依据。第四章是基于事项思想白勺内部控制理论研究,也是本文白勺重点。首先阐述了内部控制白勺构建目标,接着提出了内部控制白勺指导思想和构建原则,然后展开对内部控制白勺社会性和技术性探讨,最后论述了内部控制白勺构建步骤。第五章是介绍事项思想在内部控制构建中白勺应用。主要介绍计算机系统中内部控制白勺工作原理、数据库白勺设计思路以及内部控制体系白勺运行要求,接着以销售业务流程来演示如何将计算机系统引入到内部控制中。第六章是结论与建议。本文白勺成果和创新之处在于以下几个方面:(1)认为内部控制不仅仅是个技术性问题,而且也是一个社会性问题。因此本文不单纯从技术角度来分析内部控制构建方案,还强调创造“以人为本”白勺控制环境白勺重要性。(2)引入REAC模型和“三流体系”。REAC是REAL模型白勺扩展,它比后者更全面反映事项白勺构成要素,而三流体系是将企业白勺流程划分为物流、资金流和信息流,便于梳理流程之间白勺关系。(3)将事项首次明确使用在内部控制白勺构建中,与事项会计、业务流程控制相互呼应
Abstract（英文摘要）：www.328tibEt.cn Internal control system is an effective tool to enhance economic management, to heighten the effect, to protect property, to achieve aims and policies of company. It’s widely used and plays an active role in developed countries. But it presents a different phenomenon in China. Top 500 Global corporations and multinational corporations last 40 years eragely, but the number drops to only 6.5-7 in Chinese companies and 2.9 in private enterprises of China. So it’s critical to improve internal control system in our companies. The thesis focuses on integrality of internal control’s design and validity of internal control’s operation, from the point of events idea.The thesis talks about building internal control system based on events idea. It’s divided into six parts. The contents of this paper include: Chapter 1 introduces the paper’s theoretical reasons and main contents. Chapter 2 is the profile of internal control. It introduces development of internal control theory and necessity of internal control firstly. Then it points out the flaws and essence of internal control. Chapter 3 gives the definition of event and discusses integrated reasons between internal control and events idea. Chapter 4 which is the focus of this paper analyzes theoretical research of internal control based on events idea. On the basis of narrating the internal control objective, this part explains guide thought, basic principle and construction steps of internal control. In addition, it carries on social and technical research of internal control. Chapter 5 discusses the application of events idea in the foundation of internal control. It firstly introduces principle of internal control based on computer and designation idea of database. Then it brings forward operational claim on internal control system. At last it is a practical demonstration of internal control construction taking sale business progresses for instance. Chapter 6 gives the conclusion and proposes certain suggestions on the building of internal control.The innovations of this thesis are illustrated in three aspects. (1) Internal control is no longer only thought as a technical topic, it is also a social problem. In view of this, the thesis emphasizes the importance to create a "people-oriented" control environment as well as technical measures in the progress of internal control construction. (2) This paper adopts "REAC" model and "three- flows" system. REAC is extended form of REAL. The former delivers more comprehensive event information than the latter. "Three- flows" system divides the enterprise’s progresses into logistics, and capital flows and information flows. It’s helpful to sort out the relationship between the processes. (3) Events idea is inducted to the construction of internal control for the first time explicitly.
论文关键词： 事项思想；信息控制；人本管理；
Key words（英文摘要）：www.328tibEt.cn Events Idea；Information Control；People-Oriented Management；
Abstract（英文摘要）：www.328tibEt.cn Internal control system is an effective tool to enhance economic management, to heighten the effect, to protect property, to achieve aims and policies of company. It’s widely used and plays an active role in developed countries. But it presents a different phenomenon in China. Top 500 Global corporations and multinational corporations last 40 years eragely, but the number drops to only 6.5-7 in Chinese companies and 2.9 in private enterprises of China. So it’s critical to improve internal control system in our companies. The thesis focuses on integrality of internal control’s design and validity of internal control’s operation, from the point of events idea.The thesis talks about building internal control system based on events idea. It’s divided into six parts. The contents of this paper include: Chapter 1 introduces the paper’s theoretical reasons and main contents. Chapter 2 is the profile of internal control. It introduces development of internal control theory and necessity of internal control firstly. Then it points out the flaws and essence of internal control. Chapter 3 gives the definition of event and discusses integrated reasons between internal control and events idea. Chapter 4 which is the focus of this paper analyzes theoretical research of internal control based on events idea. On the basis of narrating the internal control objective, this part explains guide thought, basic principle and construction steps of internal control. In addition, it carries on social and technical research of internal control. Chapter 5 discusses the application of events idea in the foundation of internal control. It firstly introduces principle of internal control based on computer and designation idea of database. Then it brings forward operational claim on internal control system. At last it is a practical demonstration of internal control construction taking sale business progresses for instance. Chapter 6 gives the conclusion and proposes certain suggestions on the building of internal control.The innovations of this thesis are illustrated in three aspects. (1) Internal control is no longer only thought as a technical topic, it is also a social problem. In view of this, the thesis emphasizes the importance to create a "people-oriented" control environment as well as technical measures in the progress of internal control construction. (2) This paper adopts "REAC" model and "three- flows" system. REAC is extended form of REAL. The former delivers more comprehensive event information than the latter. "Three- flows" system divides the enterprise’s progresses into logistics, and capital flows and information flows. It’s helpful to sort out the relationship between the processes. (3) Events idea is inducted to the construction of internal control for the first time explicitly.
论文关键词： 事项思想；信息控制；人本管理；
Key words（英文摘要）：www.328tibEt.cn Events Idea；Information Control；People-Oriented Management；