摘要：随着当代企业的不绝成长和企业范畴的不停的扩充，企业经营也变得越发的繁琐。当前的情况下，企业改革最重要的是，如何将已经创设好的企业内部控制机制进一步的推进。国内外很多金融行业的人士都在研究与思考这一举措。但迄今为止，我们对于内部控制的了解还是冰山一角，也没有达到一个统一的标准。本文首先介绍了内部控制的研究背景。之后，进一步展开内部机制的观点、内容、作用及其重要性。然后，以上市公司的具体案例对于内部控制进行分析，进一步从信息不对称、内部监督缺乏、外部监督乏力、内控环境薄弱、企业风险意识差、内控机制有待完善和会计人员综合素质残差不齐这几个方面阐述其问题。最后，从创设有用的信息领导系统、提升企业内部机制的有效性、加强企业的内部监督、创设企业的机制范围、创立风险评估体系，提高风险意识及风险管理水平、建立健全企业内部控制体系，有效发挥控制活动的作用、建立完善培训体制这几个方面进行对策的浅析。从而完善企业内部控制体系。71096

毕业论文关键词：内部控制 控制环境 内部控制体系

   Analysis on the problems and countermeasures of accounting internal control mechanism--Taking Goodyear as an example

Abstract: With the continuous development of modern enterprises and the continuous expansion of enterprise scale, enterprise management is becoming increasingly complex. At present, the most important thing about enterprise reform is to improve the internal control system that has been established. Many people in domestic and foreign financial industry are studying and thinking about this move. But until now, our understanding of internal control is the tip of the iceberg, nor reached an agreed standard. In this paper, first, there is a certain understanding of the internal control research background. Secondly, it analyzes the concept, content, function and importance of internal control. Then, the specific case of listed companies is used to analyze the internal control empirically. Problems are presented in terms of  information asymmetry, lack of internal supervision and external supervision weak,  internal control environment, poor enterprise risk awareness, incomplete internal control mechanism and unqualified accounting personnel. Finally, through the establishment of an effective management information system, stategies are stated in terms of improving the efficiency of internal control, strengthening internal supervision, perfecting the control environment, establishing risk assessment system, improving risk awareness and risk management, setting up a sound internal control system, effectively controlling the activities of role, establishing and improving the training which is to improve the internal control system. 

Keywords: Internal Control; Control Environment; Internal Control System;

目  录

一、绪论 1

（一） 研究的背景和意义 1

（二） 研究现状 1

二、企业会计内部控制概述 2

（一） 概念 2

（二） 基本要素 2

（三） 作用 3

（四） 基本结构 4

（五） 原则 5

三、浅析公司会计内控轨制的问题 6

（一） 会计信息不对称 6

（二） 缺乏会计信息内部监督 6