华为投资控股有限公司的内部控制研究.doc

摘 要 目前公司越来越重视内部的管理并从外部满足社会需求，因此，内部控制开始逐步产生和发展。就企业实现现代化管理而言，内部控制是非常重要的组成组分，实现良好的内部控制能够促使企业的经营运转更加具有高效性与有序性，从而使得企业能够实现持续发展。如果公司存在内控制度建设不全面就会给公司内部管理带来诸多风险，实施措施未形成闭环，出现诸多疏漏，对企业的长期生存发展也具有非常重要的意义。随着社会竞争的加剧，企业的管理环境发生了很大的变化，导致企业内部控制工作面临更大的风险。实现公司内部合理控制，可以有效实现公司的经营目标，确保企业经营过程中资产的稳定性，同时坚持贯彻落实企业的经营方针，确保企业所有金融活动开展的规范性。本文从内部控制的五要素开始介绍,研究华为控股有限公司内部控制体系的现状，并对其进行了深入分析。提出了加强我国企业内部会计控制管理的具体措施,并对我国其他科技企业内部会计控制的健康发展提出了建议。 关键字：内部控制 企业文化 治理结构 华为投资控股有限公司 Abstract At present, companies pay more and more attention to internal management and external to meet social needs, therefore, internal control began to gradually produce and develop. In terms of the enterprise to achieve modern management, internal control is a very important component, to achieve good internal control can make the operation of the enterprise more efficient and orderly, so that the enterprise can achieve sustainable development. If the companys internal control system construction is not comprehensive, it will bring many risks to the companys internal management, the implementation measures have not formed a closed loop, there are many omissions and omissions, which is also of great significance to the long-term survival and development of the enterprise. With the intensification of social competition, the management environment of enterprises has changed a lot, leading to greater risks of internal control. The realization of reasonable internal control of the company can effectively achieve the companys business objectives, ensure the stability of the assets in the business process, and adhere to the implementation of the enterprises business policy, to ensure the standardization of all financial activities. This paper introduces the five elements of internal control, studies the status quo of internal control system of huawei holding co., ltd. and makes an in-depth analysis of it. This paper puts forward some concrete measures to strengthen the internal accounting control of Chinese enterprises, and puts forward so