企业内部控制评价体系的构建.doc

PAGE PAGE II 毕 业 论 文 2011届 企业内部控制评价体系的构建 学生姓名 学 号 院 系 经济与管理学院 专 业 会计学 指导教师 完成日期 2015年5 企业内部控制评价体系的构建 摘 要 随着国际金融危机对企业影响的逐步凸显，企业对内部控制的认识在不断加深，企业内部控制在经济生活和企业管理中的作用与地位也越来越重要，同时，资本市场全球化日益深入，内部控制也存在国际趋同问题。我国在内部控制的建设与完善方面虽已进入起步阶段，但有关内部控制的评价体系较为薄弱，制约了企业内部控制的有效执行。因此，建立一套完善的、符合实际的、具有可操作性的企业内部控制评价体系已势在必行。本文首先介绍内部控制评价的概述，包括内部控制概念、内部控制评价概念、内部控制评价体系概念。其次介绍内部控制评价理论及内控评价的作用。最后是对企业内部控制评价体系的构建的探讨。 关键词 内部控制评价 内部控制评价理论 内部控制评价体系 THE ESTABLISHMENT OF INTERNAL CONTROL EVALUATION SYSTEM ABSTRACT With the gradual highlights of the international financial crisis’s impact on enterprises，the enterprise’s understanding of internal control continues to deepen, internal control also plays an increasingly important role in the economic life and corporate management。At the same time, the globalization’s deepening of capital markets，there are also international convergence of internal control problems。The internal control aspects of the construction and perfection have entered into the initial stage, but the evaluation system of internal control is week, limiting the effective implementation of internal control。Therefore, the establishment of a comprehensive, realistic, workable system of internal control evaluation is imperative。First of all, this paper describes an overview of the evaluation of internal control, including the concepts of internal control and the theories of internal control, the concept of internal control evaluation, the concept of internal control evaluation system。Second, this paper discusses the theories of internal control evaluation and the functions of internal control evaluation。Finally, my paper introduces the establishment of internal control evaluation system。 KEYWORDS internal control evaluation; internal control evaluation theories; internal control evaluation system 目 录 TOC \o 1-3 \h \z \u