公司_____内部控制框架的应用的研究__MBA学位论文.doc

分类号: 密级:
MBA 学位论文
论文题目(中文) 公司内部控制框架的应用研究
Research on COSO Application in
论文题目(外文) pany
研究生姓名
培养单位
学科与方向工商管理会计与财务管理
校内指导教师
校外指导教师
论文提交日期 2012年 3 月

中文摘要
1992年COSO委员会发布《内部控制---整体框架》的报告,即著名的COSO报告。该报告提出:“内部控制是由企业董事会、经理当局以及其他员工为达到财务报告的可靠性、经营活动的效率和效果、相关法律法规的遵循等三个目标而提供合理保证的过程。”同时提出内部控制包括控制环境、风险评估、控制活动、信息与沟通、监控等五个相互联系的要素。COSO报告提出的这个由“三个目标”和“五个要素”组成的内部控制的整体框架,得到公司董事会、管理当局、投资者、债权人、审计人员及专家学者的普遍认可,成为迄今为止最权威的内部控制的概念。
当今社会,中小企业在我国国民经济中起着重要作用,而内部控制制度是规范中小企业内部管理、提高经济效益的重要保证。旭光公司是一典型的民营电子企业,具有一定的代表性。通过针对旭光公司COSO内部控制整体框架的应用研究,探讨中小企业对内部控制应用的相关问题,从内部环境的完善、企业合理目标的确定、风险系统的建立和完善、控制活动的落实、信息系统的建立和完善、加强内部控制评价以及营造良好外部环境等方面提出了完善旭光公司内部控制的对策建议。
关键词:COSO, 内部控制, 公司
ABSTRACT
The famous report “Internal control - integrated framework” is issued by the COSO in 1992. The report proposed: “The internal control which is operated by the directors, managers as well as other staffs in the enterprise provides the reasonable assurance of achieving the three targets . the reliability of financial report, the efficiency and effectiveness of operation, compliance of the laws and regulations.” Meanwhile, it stresses five relevant factors in the internal control, . control environment, risk assessment, control activities, information munication, monitoring. The COSO report which consists of the aforementioned three targets and five factors is generally recognized by the directors, managers, investors, creditors, auditors, experts and scholars. It is by far the most authoritative concept of the internal control.
Nowadays, SMEs(medium-sized and small enterprises) play an important role in our national economy. The internal control is the guarantee of improving the internal management and the economic efficiency in pany. pany is a typical SME. It is an exploration of the matters of internal control in SMEs as well as the relevant countermeasures such as the essentials and principles of internal control and how to utilize the COSO report to emphasize the internal control in SMEs via the