┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 装 ┊ ┊ ┊ ┊ ┊ 订 ┊ ┊ ┊ ┊ ┊ 线 ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊
安徽工业大学毕业论文
企业内部控制评价体系的建立与应用 Establishment and application of enterprise internal
control evaluation system
1
┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 装 ┊ ┊ ┊ ┊ ┊ 订 ┊ ┊ ┊ ┊ ┊ 线 ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊
安徽工业大学毕业论文
摘要
内部控制评价是对内部控制自身的再控制，是实现内部控制目标以及发挥作用的重要环节，系统完善的内部控制评价体系是内部控制制度整体运行应该遵守和达到的目标。随着我国市场经济的不断发展，无论是企业还是国家宏观经济环境，对企业内部控制的要求都越来越高，建立严密科学的内部控制评价体系，不仅是内部控制制度本身实施的要求，也是企业经营战略执行的有效保证。但当前中国企业内部控制评价主要是服务于审计的，无论是评价内容还是评价目标，都存在很大的局限性，很大程度上制约了企业内部控制的有效执行，因此一套完善的、符合实际的具有可操作性的、可适应性的企业内部控制评价体系的建立是势在必行的。
关键词：内部控制；评价体系；建立；应用
I ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 装 ┊ ┊ ┊ ┊ ┊ 订 ┊ ┊ ┊ ┊ ┊ 线 ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊
安徽工业大学毕业论文
Abstract
Evaluation of internal control is the internal control self-control. It is the important link to realize the objectives of internal control and play a role, to perfect the system of internal control evaluation system is the internal control of the overall operation of the system should obey and achieve the goal. With the continuous development of market economy in our country, whether it is enterprise or macro-economic environment, on the enterprise internal control requirements are getting higher and higher, establish a scientific and strict internal control evaluation system is not only itself to implement of the internal control system, is also a business strategy for the implementation of the effective guarantee. But the current Chinese enterprise internal control evaluation is mainly in the service of the audit, whether the evaluation content and evaluation target, there are significant limitations, to a large extent restricted the effective implementation of enterprise internal control, so a set of perfect, in line with the actual of operation, the adaptability of enterprise internal control evaluation system establishment is imperative.
Keywords：Internal control ; Evaluation system ; Establishment; Application
II ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 装 ┊ ┊ ┊ ┊ ┊ 订 ┊ ┊ ┊ ┊ ┊ 线 ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊
安徽工业大学毕业论文
目录
一、绪论 ........................................................... 1
（一）研究背景及意义 ........................................... 1
1.研究背景 .................................................. 1 2.研究意义 .................................................. 1 （二）国内外文献综述 ........................................... 1
1.国外内部控制评价研究综述 .................................. 1 2.国内内部控制评价研究综述 .................................. 2 （三）研究方法与内容 ........................................... 4
1.研究方法 .................................................. 4 2.研究内容 .................................................. 4
二、内部控制及其发展 ............................................... 5
（一）内部控制的概述 ........................................... 5
1.内部控制定义 .............................................. 5 2.内部控制目标与原则 ........................................ 5 （二）我国内部控制的发展 ....................................... 5 （三）内部控制评价概述 ......................................... 7
1.内部控制评价定义 .......................................... 7 2.内部控制评价内容 .......................................... 7 3.内部控制评价方法 .......................................... 7
三、企业内部控制评价体系建立的原因 ................................. 7
（一）企业内部控制评价体系建立的必要性 ......................... 8 （二）企业内部控制评价体系建立的可能性 ......................... 9 （三）建立内部控制评价体系的意义 .............................. 10 四、企业内部控制评价体系的建立 .................................... 11
（一）内部环境评价体系的建立 .................................. 12 （二）风险评估评价体系的建立 .................................. 12 （三）控制活动评价体系的建立 .................................. 13 （四）信息与沟通评价体系的建立 ................................ 13 （五）内部监督评价体系的建立 .................................. 13 五、企业内部控制评价体系的应用 .................................... 14 六、结论 .......................................................... 18 致谢 .............................................................. 20 参考文献 .......................................................... 20
III ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ 装 ┊ ┊ ┊ ┊ ┊ 订 ┊ ┊ ┊ ┊ ┊ 线 ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊ ┊
安徽工业大学毕业论文
1Introduction ..................................................... 1
1.1Research background and significance ................................... 1
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
Contents
IV