- 上一篇：基于层次分析法的我国商业银行内部控制评价体系研究
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摘要：企业的内部控制是社会发展到一定时期、一定程度下的产物，也是实施管理工作的一种手段。“内部控制”一词由来已久，经过人们反复地探究和完善，逐渐走向成熟期。内部控制是指上至企业的董事会、监事会和经理层，下至全体普通员工共同实施的，致力于实现控制目标的过程。内部控制制度的制定既保证了企业正常开展各项工作，又提高了自身的管理水平，是现代企业在管理过程中不可或缺的组成部分，也是企业实现经营目标的重要保障。本文首先阐述了内部控制的内容和重要性，揭露我国内部控制的现状和存在的问题，并通过具体分析獐子岛集团股份有限公司的“黑天鹅”事件，总结了企业内部控制存在的不足，最后针对不足提出企业内部控制改进的各项措施。希望通过本文研究所给出的建议，能使各企业审视自身制度是否规范，使监督管理部门加强监控，共同维护投资者利益，促使企业健康发展，建立一个优良有序的经济市场。48223
毕业论文关键词：内部控制；风险评估；内部监督；“黑天鹅”事件
Analysis problems in enterprise's internal control
Abstract：Enterprise's internal control is the product of the social development to a certain period and a certain degree. It is also a means of implementation of the management work. The word "internal control" has a long history, after repeatedly explore and perfect, gradually towards maturity. Internal control is the process which refers to the board of directors, board of supervisors, managers and all staff together, in order to achieve control objectives. Establishment of internal control system not only ensures the enterprises carry out all work normally, but also improve their management level. Internal control is an indispensable part of modern enterprise in the management process. It is also the important guarantee for enterprise realizing management goal. First, this paper expounds the content and importance of internal control, revealing the status quo and the existing problems of internal control in our country. And through the concrete analysis Zhangzidao group co., LTD. "black swan" event, summarizes the deficiency existing in enterprise's internal control. Finally in view of the inadequate puts forward the improvement measures of internal control. Hope that through suggestions in the paper research, to make sure each enterprise examining whether their system specification; make supervision and administration departments to strengthen the monitoring, jointly safeguard investors' interests, urge healthy development of enterprises, establish a good and orderly market economy.
KeyWords: Internal control, risk assessment, internal supervision, "black swan" event
目录
引言 1
一、企业内部控制概述 2
（一）内部控制的概念及内容 2
1、内部控制的概念 2
2、内部控制的内容 2
（二）内部控制的重要性 3
1、内部控制能保护资产的安全完整 3
2、内部控制能保证会计记录的正确可靠 3
3、内部控制有利于实现企业的经营方针和目标 3
4、内部控制有利于实现国家对企业的宏观控制 4
二、企业内部控制的现状 4
三、企业内部控制存在的问题 5
（一）企业对内部控制的认识和理解还不到位