会计专业 毕业设计 沃尔玛内部控制的调查分析.docVIP

本科生毕业论文（设计） 沃尔玛内部控制的调查分析 院系名称 学 号 200701090240 专 业 会计 指导教师 摘 要 随着我国改革开放的不断深入，市场经济体制 Abstract With the deepening of Chinas reform and opening, the market economic system perfect, the financial crisis also come, in the many enterprise all can not stand the financial impact of the tsunami, even the lehman brothers such financial giants in also financial tsunami ended one hundred and fifty years of its history, the reasons why many, is the so-called have to control is strong, out of control is weak, without control is a, in todays fierce market competition environment, many large companys internal control problem is very outstanding, further influence the economic benefit of enterprise, hinder the development of the enterprise, and even persecuted enterprise to the end of the takeover. So the enterprise to carry out the management of internal control of sustainable development of enterprise is the effective way of the eternal, has the vital significance. In this paper the method of the theory with the practice, think an example, expounds the retail giant wal-mart groups internal control theory and the practical application. The article is divided into two most in general, that is part of the theory and case. Theory mainly is the introduction of the definition of internal control development, the COSO internal control content of practice and internal control evaluation. Based on the case of the actual situation of wal-mart stores inc, mainly from wal-mart groups internal control environment construction of several aspects of wal-mart, the management of internal control group evaluation and need to improve place introduced in detail such as wal-mart group of internal control theory of practical application. Words: Internal Control; Wal-mart 目　录1.引 言 1 2．内部控制理论 2 2.1内部控制的定义和内部控制理论的发展 2 2.2内部控制要素 2 2.3内部控制评价 3 3沃尔玛集团内部控制的现状 3 3.1沃尔玛经营环境分析 4 3.2沃尔玛集团内部控制的信息披露 4 3.3沃尔玛集团内部控制环境建设 5 4沃尔玛集团内部控制的分析评价 7 4.1沃尔玛集团的战略分析 7 4.2沃尔玛SWOT分析案例 7 5沃尔玛内部控