国脉信息集团公司内部控制问题研究会计.doc

毕业设计（论文） 题 目： 国脉信息集团公司内部控制问题研究 2014年5月 福建工程学院本科毕业设计(论文)作者承诺保证书 本人郑重承诺： 本篇毕业设计(论文)的内容真实、可靠。如果存在弄虚作假、抄袭的情况，本人愿承担全部责任。 学生签名： 年 　　月 　　日 福建工程学院本科毕业设计(论文)指导教师承诺保证书 本人郑重承诺：我已按有关规定对本篇毕业设计(论文)的选题与内容进行了指导和审核，该同学的毕业设计（论文）中未发现弄虚作假、抄袭的现象，本人愿承担指导教师的相关责任。 指导教师签名： 年 　　月 　　日 国脉信息集团公司内部控制问题研究在世界经济一体化的背景下，作为，面临更严峻的挑战，如何完善全方位的内部控制已成为该集团当前的一项重要而紧迫的任务。 本文旨在对集团公司内部控制问题进行理论联系实际的研究。首先，本文阐述了内部控制的相关理论，并对集团公司概况及内部控制的现状进行了介绍；最后，从完善内部控制环境、实行科学的风险管理、开展良好的内部控制活动、建立畅通的沟通机制和强化内控监督和约束等方面对如何完善集团的内部控制提出了建议与对策。 内部控制；控制环境；风险管理；控制活动Research on the internal control of the?group companyGuomai?information Abstract In order to adapt to the needs of the modern market economy, any enterprise, no matter its size and business and simplified, must have a powerful, high efficiency of the organization and command organization the advanced management system, and the internal control is always the enterprise management in the process of the important key links, it is effective management enterprises foundation and guarantee. In the background of the integration of the world economy, as A listed company, guomai group companies face more serious challenges, how to improve the comprehensive internal control has become the groups current is an important and urgent task. This paper intends to Guomai Group Company internal control theory with practice. First of all, the paper expounds the internal control related theory, and the group company profile and the present situation of internal control are introduced; then, according to the internal control system of the five elements as the breakthrough point, of the group companys internal control are the main problems and causes are analyzed; at last, from perfect internal control environment, and implement the scientific risk management, developing a good internal control activities and establish clear communication mechanism and strengthen internal control and constrain in to how perfect Guomai Group the companys internal control put forward the suggestions an