民营企业内部控制制度的设计研究毕业论文.doc

毕业论文 （20_ _届） 民营企业内部控制制度的设计研究 摘 要 随着我国经济的快速发展，民营企业成为我国经济增长中的亮点 关键词：Abstract With the rapid development of Chinas socio-economic, Private enterprises have become the bright spot and an important component of the system.But in the market economy with keen competition,a lot of private enterprises close down,the main reason is disappearance or invalidity of the internal control. So how to build the internal control system of private enterprises in our country becomes an important subject,and it will certainly play an important role to the further development of private enterprises of our country too. This article describes the present situation and the function of our country private enterprises.It has analyzed the existence questions of private enterprise in our country.Then as an example with typical SanLu case, expounds the internal control is play an important role in private enterprises. Finally,considering from the element,and combining the characteristic of private enterprises,this article designs suitable internal control system for private enterprise in our country.The internal control frame includes five elements,they are the control environment, the risk assessment,the control activity,the information and the communication,th monitoring. The five elements connect each other,and improve each other,compose the complete internal control system of our private enterprises together. Keywords: Private enterprises;Internal control;Design目 录 1 内部控制相关概念 1 1.1 内部控制理论发展 1 1.2 内部控制构成要素 2 1.3 内部控制框架 4 2 我国民营企业内部控制现状分析 5 2.1 民营企业定义 5 2.2 民营企业内部控制存在的问题 5 2.3 原因分析 7 2.3.1 内部控制体系方面的因素 7 2.3.2 造成内部控制不佳的人为因素 8 2.3.3 造成内部控制不佳的外部因素 9 2.3.4 造成内部控制不佳的自身因素 9 3 案例分析——从内部控制看三鹿破产 11 3.1 公司内部简介 11 3.2 公司内部控制制度分析 11 3.2.1 内部环境 11 3.2.2 风险评估 13 3.2.3 控制活动 14 3.2.4 信息与沟通 15 3.2.5 内部监督 16 4 我国民营企业内部控制制度的设计 18 4.1 内部控制的设计原则 18 4.2 民营企业内部控制制度设计要素 19 4.2.1 完善企业的控制环境 19 4.2.2 进行全面的风险评估 20 4.2.3 设计有效的控制活动 21 4.2.4 建立广泛的信息与沟通系统 21 4.2.5 加强内部控制的监督 22 附件：调查问卷 23 结 论 24 参考文献 25  近年来，我国民营经济得到持续