摘要到现在为止,虽然一些法律法规对于内部控制评价有关内容进行了说明,但在实际操作中,尚未形成针对上市公司比较完善的内部控制有效性评价的规范。另外,虽然有些企业在内部控制制度建设方面取得很大的进步,却存在缺乏执行的现象。所以对企业的内部控制有效性评价体系进行深层次又系统的研究是很有必要的。
本文致力于对构建内部控制有效性评价体系进行研究,其中主要关注设计完善的内部控制体系。采用定性指标定量化、对比分析的研究方法。通过案例,验证内部控制评价系统的科学性和有效性,旨在为构建企业内部控制有效性评价体系的实践提供参考。    27116
    在设计内控评价体系方面,本文参照了COSO的五要素，并借鉴了2013年新发布的COSO报告，使该体系更加适用于现代企业，且更具有应用价值。
关键词  内部控制   有效性   评价体系   COSO
毕业论文外文摘要
Title    Construction of the effectiveness of internal control evaluation system
Abstract
Up to now, although some laws and regulations for the evaluation of internal control are described, but in practice, has not yet formed a relatively complete evaluation of the effectiveness of internal control norms for the Listed Companies . In addition, although the construction of the internal control system has made great progress, but lack of implementation.So it is necessary to do a system and in-depth study for the listed company's internal control effectiveness evaluation system .
This article is committed to evaluate the effectiveness of the internal control system,in the construction of the effectiveness of internal control evaluation system, focus on design sound internal control system. In terms of research methods, use of comparative analysis method, analysis internal control, effectiveness of internal control, principal-agent theory .Through the case ,validated the science and effectiveness of the system, to provide references for the evaluation of the effectiveness of internal control practices. In the process of constructing the index system, by fuzzy comprehensive evaluation method to quantify the qualitative indicators, making the analysis more simple and scientific. In comparative analysis, by comparing the primary method of evaluation of the existing internal control, select the appropriate method for the evaluation of internal control of listed companies.
In this paper, in terms of the design of internal control evaluation system,we referring to the five elements of COSO.
Keywords  internal control  effectiveness evaluation system  COSO
目   次
1  引言     1
1.1  研究背景     2
1.2  研究目的     2
1.3  研究内容与方法      2
2  内部控制有效性理论及其文献综述     4
2.1  内部控制有效性的概念     4
2.2  相关文献综述     7
3  内部控制有效性评价体系理论框架     10
3.1  内部控制有效性评价要素     10
3.2  内部控制有效性评价指标体系     11
3.3  内部控制有效性评价方法体系     12
4  案例分析     18
4.1  上海超日太阳能简介     18
4.2  上海超日太阳能内控有效性分析     18
4.3  内控有效性评价结果分析     20
5  研究结论与展望     21
5.1  研究结论     21
5.2  研究展望     21
结论     23 COSO五要素内部控制有效性评价指标体系研究:http://www.youerw.com/kuaiji/lunwen_21517.html