本科生毕业论文《企业内部控制自我评价中的问题及对策研究》.doc

河南财经政法大学成功学院本科生毕业论文 企业内部控制自我评价中的问题及对策研究 院系名称 管理学系 姓　　名 学　　号 专　　业 指导教师 2012年月 摘 要 企业的内部控制自我评价是指每个企业不定期或定期地对自己的内部控制系统进行评估，评估内部控制的有效性及其实施的效率效果，以期能更好地达到内部控制的目标。 我国政府对促进内部控制评价的发展发挥了积极的作用，但是内部控制评价规范体系的建立才刚刚开始，内部控制评价的发展还存在一些问题 ，针对这些问题提出相应的改进措施，是我国的内部控制体系、内部控制自我评价的标准、内部控制在应用中存在的问题得到完善、得到统一、得到解决。随着经济体制改革的不断深化和现代企业制度的逐步建立，人们也已经逐渐认识到内控对于提高企业经营效率、效益和控制风险是至关重要的。 （一）介绍企业内部控制制度的体系建设。 （二）详细介绍了内部控制自我评价在运用中存在的问题。 （三）借助数据分析，说明内部控制评价对企业特别是上市公司的重要作用，论证内部控制自我评价体系建设必要性和必然性。 （四）依据存在的问题提出合理化建议，进一步完善内审的自我评价体系，促进内部控制自我评价体系建设。 最后，为使内部控制有效的发挥作用，还要对内部控制系统进行评价，以进行不断的改进。 关键词：内部控制 自我评价 数据分析 对策研究Abstract Enterprise internal control self-evaluation refers to each enterprise that evaluating their internal control system regular or periodically. It is aimed at the effectiveness of internal control and its implementation effect of efficiency, so as to achieve the goal of internal control . Our government plays a positive role in the development of internal control evaluation , but the system of internal control evaluation standard has just established, the development of internal control evaluation still has some problems .To solve these problems ,we get the corresponded measures. The problems, which are in internal control system ,the standard of evaluation, the internal control, which can be got unified and solved. With the deepening of the reform of the economic system and the modern enterprise system gradual establish of the modern enterprise, people have come to realize that enterprise internal control is very important to improve the economic efficiency of the enterprise, effect and control of risk. Firstly, introduction of the internal control system of enterprise system construction. Secondly, detailed introduces the internal control self-assessment in application of the existing problems. Thirdly, using data analysis, explain to the enterprise internal control evaluation, especially the important role of the listed company, demonstrates the internal control evaluation system con