中路安公司内部控制的现状分析与对策研究.pdfVIP

中路安公司内部控制的现状分析与对策研究 摘 要 建立内部控制制度，是现代企业加强经济管理，提高经济效率，保护财产安全， 实现经营方针和目标的有效的工具和手段。 本文主要从企业内部控制概述、中路安通信建设总公司内部控制现状分析、总 公司内部控制存在的问题及对策研究四个方面进行了论述。在研究内部控制必威体育精装版理 论——COSO 报告基础上，结合中路安通信建设总公司的具体经营特征、内部控制 现状，运用内部控制理论，对总公司现行内部控制中存在的问题进行分析后认为， 健全总公司的内部控制主要从：完善企业的控制环境，加深对内控的认识；建立有 效的全面的风险管理系统；设立良好的控制活动，建立全面预算体系；提高会计核 算信息的质量，完善对筹资活动的制度建立；加强内部控制的监督与评价，引入第 三方对企业内控的适当介入五个方面进行。通过分析研究，试图探索一些加强总公 司内部控制的具体的、可操作性的做法。 关键词：总公司、内部控制、现状分析、对策研究 I 中路安公司内部控制的现状分析与对策研究 Abstract Setting up internal control system, is a modern enterprise strengthen the economic management, improve economic efficiency, protect the property safety, and realize the effective tool and means of operation policy and goal. This paper discusses enterprise internal control, the problems and situation of internal control of zhongluan International Telecommunication Construction Corporation, enhancing supervise and assess etc. Studying internal control the latest theory --COSO report foundation, based on basic theory of interior control. This paper utilizes modern enterprise interior control theory to analyze the existing problems of operative interior control of zhongluan Corporation by combining with the concrete production and operation characters, the situation of interior. Through the analysis it provides the solution, namely improving the target location of interior control, perfecting controlling environment, establishing effective risk management system, organizing good controlling actions, improving the quality of the account information, and increasing interior control supervising and assess. Through analyzing and researching, try to find out some concrete and operative solution of increasing interior control. Key words ： zhongluan Corporation. internal control. analysis of existing circumstance. the solutio