企业内部控制规范与评价问题的探讨本科毕设论文

XX大学经济管理学院

学年论文

论文题目

企业内部控制规范与评价问题的探讨

学生姓名 所 在 院 系 专 业 班 级 导师姓名职称

经济管理学院会计系

会计系 班

20XX年X月XX日

编号： __________

企业内部控制规范与评价问题的探讨

【摘 要】内部控制作为一项先进的企业内部管理制度，在现代经济管理体系中发挥着越来越重要的作用。建立健全企业内部控制规范并切实有效的执行，是企业防范经营风险、进行规范化运作、实现可持续发展的有效途径。文章重点分析了目前我国企业内部控制规范执行中存在的主要问题，以及如何对内部控制规范的执行进行评价，并就如何完善企业内部控制规范的执行提出了建议。

【关键词】内部控制规范；评价方法；内部审计；风险控制；治理结构

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目 录

文献综述 ························································································· - 3 - 一、选题背景及意义 ·········································································· - 4 - （一）已有成果的不足或疏漏 ······························································· - 4 - （二）笔者的观点及论文题目 ······························································· - 4 - 二、国内外研究动态 ·········································································· - 5 - （一）国内外发展的历史及现状 ···························································· - 5 - （二）前沿发展情况 ··········································································· - 7 - 三、论文研究的基本框架和内容 ··························································· - 9 - （一）论文提纲及各部分内容间的逻辑关系 ············································· - 9 - （二）拟采用的研究方法与手段 ··························································· - 10 - 四、预计创新点或有见解的工作 ·························································· - 10 - 五、论文完成的计划与进度安排 ·························································· - 10 - 六、参考文献 ·················································································· - 11 - 论文 ······························································································ - 13 - 一、我国企业内部控制规范以及执行现状 ·············································· - 14 - （一）内部控制的内容 ······································································· - 14 - （二）我国企业内部控制规范的发展现状 ··············································· - 14 - （三）企业内部控制规范的执行情况及存在的问题 ·································· - 15 - 二、我国企业内部控制规范的评价 ······················································· - 16 - （一）内部控制评价的内涵 ································································· - 16 - （二）内部控制评价的方法 ································································· - 17 - （三）完善企业内部控制评价的措施 ····················································· - 17 - 三、改进我国企业内部控制规范执行的对策 ··········································· - 18 - （一）企业内部应采取的措施 ······························································ - 18 - （二）社会及监管部门应采取的措施 ····················································· - 22 - 参考文献 ························································································ - 24 -

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文献综述

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一、选题背景及意义 （一）已有成果的不足或疏漏

现行内部控制规范与执行中存在许多问题，相关专家学者也对此现状提出了各自的观点和看法，并且对存在问题的成因进行了分析，也针对这些问题提出了一些对策，比如建立现代公司治理结构，实行严格的职责划分和授权控制，完善公司治理结构，建立健全相关内部控制法律法规和规范，加强内部控制信息披露。但是我认为这些对策没有针对企业的具体情况进行具体分析，比如建立现代企业制度在大中型企业可以实行，但是在小型企业，内部结构和组织尚不健全，更难以完全建立现代公司治理结构，在实行严格的职责划分方面，也是难以充分执行的，即使公司条文规定严格的划分了公司人员职责，但也可能存在人情关系大于规定，导致不能充分执行。内部控制规范的法律法规国家已经制定一些，但可操作性并不强，如果在建立健全法律法规