2017年会计学毕业论文(4)

1.1.1 Research background ................................................ 1 1.1.2 Research significance .............................................. 1 1.2Literature review at home and abroad ................................... 1 1.2.1 A survey of foreign internal control evaluation .................... 1 1.2.2 A survey of domestic internal control evaluation ................... 2 1.3Research methods and contents .......................................... 4 1.3.1 Research methods ................................................... 4 1.3.2 Research contents .................................................. 4 2 Internal control and its development .................................................................. 5 2.1Overview of internal controls .......................................... 5 2.1.1Internal control definition ........................................ 5 2.1.2 Internal control objectives and principles ......................... 5 2.2 The development of internal control in China ........................... 5 2.3 Overview of internal control evaluation ................................ 7 2.3.1 Internal control evaluation definition ............................. 7 2.3.2 Internal control evaluation content ................................ 7 2.3.3 Internal control evaluation method ................................. 7 3 The reasons for the establishment of the internal control evaluation system for enterprises ....................................................................................................... 7 3.1The necessity of establishing internal control assessment system for enterprises ................................................................. 8 3.2Possibility of establishing internal control evaluation system for enterprises ................................................................. 9 3.3 The significance of establishing internal control evaluation system ... 10 4 Establishment of internal control evaluation system for enterprises ........................................................................... 11 4.1 Establishment of internal environmental assessment system ............. 12 4.2 Establishment of risk assessment and assessment system ................ 12 4.3 Establishment of control activity evaluation system ................... 13 4.4 The establishment of information and communication evaluation system .. 13 4.5 Establishment of internal supervision and evaluation system ........... 13 5 Application of internal control evaluation system for enterprise . 14 6 Conclusion ............................................................................................................................ 18 Acknowledgement ....................................................................................................................... 20 Reference ................................................................................................................................... 20

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