企业内部控制失效原因及对策分析毕业论文.docVIP

毕业论文 （20_ _届） 企业内部控制失效原因及对策分析 摘 要 内部控制是经济发展到一定阶段的产物，是企业可持续发展的重要管理手段。在社会高速发展的今天，建立有效的公司治理结构，制定完整的内部控制体系并保证内部控制的有效实施越来越为企业所重视。 本文依据内部控制的研究理论，以格尚制衣有限公司为研究对象，通过调查问卷分析了该企业内部控制的优势和缺陷，进而对成因进行探析，并在此基础上提出建议。本研究认为格尚制衣有限公司内部控制缺陷的原因是：企业对内部控制缺乏足够的认识；内部控制体系不健全，缺乏系统性、科学性和连贯性；内部控制制度执行不力；内部控制缺乏有效的监督体系；内部控制人员的素质有待提高。最后，本文从实践角度在加强内部控制环境建设、健全内部控制制度、完善监管体系等方面提出相关对策，以期对宁波的同行业乃至全国的制衣公司内部控制改善起到一定的借鉴作用。 关键词 Abstract Internal control is the product of economic development which has come to a certain stage, and it is an important managing tool for the companies to maintain a sustainable development. Nowadays with the rapid development of community, companies place more emphasis on establishing an effective corporate structure and an complete internal controlling system, in order to make sure the internal control can be put into react more effectively. This article is based on the theory of the internal control. It analyzes the strengths and weaknesses of a clothing company named Geshang on the point of internal control. Then it makes a recommendation on this basis after analyzing the cause of this situation. This study suggests that the reasons which result from the internal control include several parts. Firstly, the enterprise lacks the sufficient understanding of internal control. Secondly, the internal control which lacks the character of systematic, scientific and coherent is not perfect. Thirdly, the internal control is under a poor enforcement and an ineffective supervision. The last reason comes to the fact of lacking staffs with high quality. At last, this article proposes some solutions including the points of strengthening the environment and the system of internal control, and improving the regulatory system etc.. After these points of view, the other clothing companies of the same industry in Ningbo even the whole country can use these solutions to improve their internal control. Keywords: Internal control;Corporate governance;Organizational structure;Enterprise culture 目 录 1