基于公司治理视角的内部控制研究【毕业论文 任务书 文献综述 开题报告】_精品.doc

基于公司治理视角的内部控制研究【毕业论文+任务书+文献综述+开题报告】 Abstract: Corporate governance with internal control has already became the current topic of discussion. Corporate governance is the core of modern enterprise system, and the good company government raises the enterprise operator managerial effectiveness in essential condition. The internal control is the foundation of the enterprise normal work system, which is an important safeguard of the enterprise as a result of continuing the progression steadyily and enhancing the market competitiveness and planning the market risk. Putting internal control in the environment of corporate governance, with the inevitable trend of the internal control development. It is necessary to study how to consummate the internal control system from the angle of corporate governance, therefore,this article carrys on the elaboration the aspects as follows: Firstly, elaborats the relationship between corporate governance and internal control; Secondly, it promulgats the problems of internal control existing in our country; Thirdly, searches and analyzing the reasons that caused the problems?from?the?angle?of?corporate governance; At last, in the corporate governance aspects,it puts forward the effective countermeasures ,which do good to the company’s internal control. Key words: corporate governance; internal control; perfect countermeasures 目录 一、引言 1 二、公司治理和内部控制概述 1 (一)公司治理和内部控制概念 1 (二)公司治理与内部控制的关系 2 三、企业内部控制存在的问题分析 3 (一)内部控制缺乏有效的运行环境 3 (二)公司高管层内控意识薄弱 4 (三)内部控制执行力度不够 4 (四)内部控制信息披露不足 4 四、企业内部控制产生问题的原因分析:基于公司治理视角 4 (一)股权结构不合理 4 (二)董事会独立性不够 5 (三)监事会制度不健全 5 (四)激励约束机制不健全 6 五、基于公司治理视角完善内部控制的对策 6 (一)完善内部控制环境 7 (二)完善董事会机制 8 (三)完善监事会机制 9 (四)健全内部控制信息披露体系 9 (五)建立有效的激励约束机制 10 六、结论 10 参考文献 12 致 谢 14 一、引言 随着全球一体化和世界经济的不断发展,作为现代企业制度核心的公司治理越来越受到人们的关注。公司治理是公司制度的重要组成部分,它涵盖了企业制度、公司管理等各个领域,是关系到企业生存发展的重大战略问题。内部控制是现代企业加强经济管理,提高经营效率,保护资产安全,促进经营各个环节相互制约、相互协调,以实现企业的经营方针和目标的有效工具和手段,是包括企业在内的所有组织和机构正常运转的制度基础。过去