美国广播公司内部控制体系建立 部分.docVIP

美国广播公司内部控制体系的建立 摘要：每个企业都面临众多的风险因素，在当今复杂的商业环境中，包括市场风险、本文从美国广播公司内部控制体系建立着手，深刻理解美国广播公司美国广播公司案例的分析，有了新的认识对完善企业内部控制体系，并结合目前我国企业Abstract：Each enterprise is facing numerous risk factors, in todays complex business environment, including market risk, legal risk and financial risk, the risk has the complexity and diversity, thus enterprise risk consciousness also more and more strong. Management of enterprise internal control has also been referred to the unprecedented height. Internal control is the floorboard of the various forms of management control within the enterprise, as an important part of modern enterprise management. Perfect enterprise internal control has become an important means of corporate governance. In the developed countries Perfect enterprise internal control system, can help enterprises to improve the level of decision-making, scientific decision-making, hierarchical authorization, enhance enterprise competitive power. This article, starting from the ABCs internal control system establishment of authorization from the company organization structure design, management, budget management, management and setting up the post responsibilities, internal audit audit and risk control, etc., on the basis of deep understanding of the connotation of internal control, and the American broadcasting company perfect internal control system of research, explores the method of enterprises to establish internal control system. Through the analysis of the ABC case, the author had a new understanding to perfect enterprise internal control system, and combining the problems universally existing in the current our country enterprise internal control, puts forward some Suggestions to perfect the internal control in our country. Keywords: ABC our country enterprise internal control system establish countermeasures 前言：加强内部控制是防止控制弱化、加强企业管理的迫切要求。企业的一切活动都不能脱离内部控制制度，内部控制是现代企业管理的重要组成部分，它对确保企业各项工作企业在追求利益最大化的过程中，风险之于企业，是与生俱来的为争取更人的进行企业内部控调整公司治理结构、等一些手段我国的上市企业，以为股东提供最大回报和创造公司最大价值为宗旨，制定