XX电信分公司内部控制的优化方案研究-工商管理专业论文.docxVIP

摘要 摘要 万方数据 万方数据 摘 要 建立有效的内部控制体系是企业实现健康快速发展的保证。国内外各种内 部控制理论认为，内部控制是由企业董事会、监事会、经理层和全体员工实施 的、旨在实现控制目标的过程。 本文以国际认可的内部控制五要素理论为出发点，坚持理论与实践相结 合，首先对国内外内部控制发展历程进行综述，分析了 XX 电信内部控制的现 状，结合 XX 电信内部控制实施的具体案例，指出当前实施过程中存在的问 题，从内部环境、风险评估、控制活动、信息与沟通及内部监督等五个方面， 剖析问题产生的各种原因，最后提出了完善 XX 电信内部控制的对策。 通过对 XX 电信内部控制的问题总结和分析，本文指出，内部控制本事的 实施是一个持续不断改进、优化的动态控制的过程，只有把内部控制与企业发 展水平和规模、企业文化及员工素质相结合，并从加强企业文化宣贯、动态修 订、加强考核和信息沟通等方面着手，才能在最大程度上实时完善公司当前的 内部控制体系，满足公司业务发展和风险防范的需要，进一步帮助企业提升价 值。 最后，本文提出了优化内部控制的具体实施建议，内部控制实施应以企业 实际为出发点，要与企业宏观控制环境相结合，加大宣传培训力度，培养良好 的企业内控文化，建立经济、全面、适用的内部控制体系，明确内部控制的责 任体系，简化内控流程，强化内控执行和管控措施，有效提升内部控制的效率 性和效益性，确保内部控制效果。 关键词：内部控制 问题 对策 I Abst Abstract ABSTRACT Facing the fierce market competition environment, establish effective internal control system is the guarantee for the sustainable development of enterprises. internal control is put forward by the corporate board of directors, supervisors, managers and staff, in order to achieve process control target. In this paper, the basic norms and guidelines for the theoretical basis, combining theory with practice, firstly reviewed the domestic and foreign development of internal control, analyzes the present situation of internal control of XX Telecom, a case was used to implement the internal control XX Telecom, pointed out the existing problems in the implementation process, analyze the causes, and from the five aspects of the internal environment, risk assessment, control activities, information and communication and supervision, countermeasures are put forward to improve the internal control of the XX telecom. Based on the analysis of the internal control, XX Telecom pointed out in this paper, the implementation of internal control is a continuous improvement, optimization of the dynamic control process, the internal control and enterprise development, the scale of development, enterprise culture and employee quality of combined, in order to establish internal control system which adapts with it, in order to give full play to the r