财务管理专业毕业论文.doc

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我国企业内部控制研究院 系：经济管理学院专 业 班：财务管理0801班姓 名：王海玉学 号：20081305028指导教师：焦跃华 2012年5月我国企业内部控制研究research on the internal control of enterprise in china 摘 要随着中国市场经济的发展，我国企业的市场不再是仅仅局限于国内，然而，任何事物都具有两面性，企业在获取利益的同时也面对了越来越多问题和更大的挑战。因此，企业应该从自身着手，真正做到从源头上解决问题，把问题和困难扼杀在萌芽阶段。研究中国企业内部控制研究，有利于提高会计信息资料的正确性和可靠性, 保证生产和经济管理活动顺利进行, 保护企业的财产安全完整, 保证企业既定方针的贯彻实施, 为审计工作提供良好基础。随着社会主义市场经济体制的建立，内部控制的作用会不断扩展，企业得以运用有效的控制手段和控制方法进行风险管理，做到防微杜渐，提高自身的竞争力，提升企业形象，获取更大的利润。本文主要讲述了内部控制的含义、作用以及其产生的条件，通过三鹿奶粉事件，分析了内部控制与风险管理的关系，得到建立内部控制制度是社会企业发展完善的必要手段的结论。而且分析得到了现代中国企业内部控制已经产生的作用以及其存在的缺陷，从而为完善控制手段和方法和提高企业素质谋求策略。关键词：内部控制 风险管理 控制方法 abstractwith the development of chinas market economy, chinese enterprises market is no longer confined to the domestic. however, that everything has two sides, enterprises to obtain benefits, at the same time, enterprises face more and more problems and greater challenges. therefore, companies should start from themselves, truly from the source to solve the problems, then problems and difficulties can be nipped in the bud stage. firstly, enterprises should establish internal control system. a sound system of internal controls can help the internal staff and department mutual restraint and mutual supervision, to reduce or even eliminate the phenomenon of corruption, so as to achieve the business objectives set by the enterprise. as the establishment of the socialist market economic system, internal control plays a more and more important role in the business management. enterprises effectively use means of control and control methods for risk management, to do a pre