企业内部控制问题与对策研究

XCLW53640  企业内部控制问题与对策研究  (字数：6633)

摘 要

内部控制是包括企业在内的所有组织和机构正常运转的制度基础，强化企业内部控制机制已经成为世界各国公司管理的重要手段。企业是我国经济发展的，研究企业内部控制对于改善我国企业的内部控制现状，保证企业的会计信息的质量，有效防范企业经营风险，促进企业的有效经营，有着非常重要的意义。近年来，公司完成了改制，在经济发展中取得重要突破，然而由于主客观环境影响，内部控制还存在问题等待解决。本文就以中央储备粮管理总公司驻马店直属库有限公司为例进行研究，利用内部控制理论，总结公司近几年内部控制的发展现状，针对此问题提出改进措施。

关键词：内部控制；有限公司；系统整理

Abstract

Internal control is the institutional basis for the normal operation of all organizations and institutions, including enterprises. Strengthening the internal control mechanism of enterprises has become an important means of corporate management in all countries. Enterprises are the pillar of China's economic development. It is of great significance to study the internal control of state-owned enterprises to improve the status quo of internal control of enterprises, ensure the quality of accounting information of enterprises, effectively prevent the operation risks of  enterprises and promote the effective operation of enterprises. Zhumadian grain storage co., ltd. is an important part of state-owned enterprises. In recent years, the company has completed the restructuring and made important breakthroughs in economic development. Taking zhumadian grain storage co., LTD as an example, this paper studies the internal control theory of zhumadian grain storage co., LTD., summarizes the development status of internal control of the company in recent years, and proposes improvement measures for this problem.

Key words:internal control;state-own company;system control

目  录

摘要...............................................................Ⅰ

Abstract...........................................................Ⅱ

一．绪论............................................................1

（一）研究背景和意义..............................................1

  （二）国内外研究现状..............................................1

（三）研究思路和方法..............................................2二、内部控制相关理论概述............................................3

（一）内部控制的概念............................................3

（二）内部控制的五要素..........................................3

（三） 强化内部控制的意义........................................3

三、中储粮驻马店直属库内部控制现状..................................4

（一）中储粮驻马店直属库公司背景介绍............................4

（二）中储粮驻马店直属库内部控制现状............................4

四、中储粮驻马店直属库内部控制存在的问题............................5

（一）内控文化氛围弱............................................5

（二）监督监管不力..............................................5

（三）风险评估不准确............................................5

（四）信息沟通不顺畅............................................5

五、提高中储粮驻马店直属库内部控制水平的对策建议....................6

（一）培养内控文化氛围...........................................6

（二）加强监督监管力度...........................................6

（三）增强风险评估准确性.........................................6

（四）重组信息沟通系统...........................................6

六、研究结论与展望..................................................7

（一）结论和不足................................................7

（二）展望......................................................7

参考文献............................................................8

一、绪论