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方面不加强规范的可操作性，也难以达到预期的效果。现行的规定使得内部控制信息披露主要依赖于监事会报告，而没有规定董事会对内部控制信息披露的责任，同时也没有要求注册会计师对公司的内部控制信息披露发表意见，因而难以保证内部控制信息的可信度，也难以使公众对上市公司的内部控制执行进行监督。

（二）笔者的观点及论文题目 1．笔者的观点

笔者认为应该从规范在内部的执行情况以及评价方法中寻找原因及对策，更好地解决问题，进一步完善企业内部控制规范与评价。

2．论文最后题目 ：《企业内部控制规范与评价问题的探讨》 （三）选题的意义与目的

我国企业管理长期处于计划经济时期，比较重视政府对企业的外部控制，企业自身的内部控制长期没有得到足够的重视，近年来随着企业面临着日益复杂的经济环境和日益激烈的市场竞争，企业内部控制的理论研究和制度建设受到理论界和企业界的广泛重

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