本科毕业论文浅谈我国企业内部控制系 部 会计学部_专 业 会计学_班 级 2009 级会计（2）班_学 号 _学生姓名 _指导教师 _ _ 摘 要近年来，企业内部控制的完善逐渐成为关注的话题。在国内，“三鹿奶粉”“三鹿事件” “长虹事件”等发生许多舞弊大案要案；在国外，“安然” “施乐”案件一波为平一波又起的舞弊行为的曝光，让大家意识到了财务舞弊的危害之深、影响之大，彻底打击了投资者对资本市场的信心，最终使得美国国会痛下决心出台了萨班斯法案。该法案的出台标志着资本市场在坚决打击财务舞弊的道路上又前进了一步；但是，财务舞弊行为不会就此嘎然而止，随着上市公司舞弊手法不断翻新、涉案金额不断增加，坚持不懈地打击财务舞弊行为注定是一条漫长而又曲折的道路。随着市场经济的高速发展和企业现代管理制度的不断完善，内部控制在企业管理中的重要性日益凸显，完善高效的内部控制制度对于规范企业各种经营活动、保障企业平稳健康发展并最终实现企业整体战略目标等都具有不可替代的作用。内部控制作为由管理当局为履行管理目标而建立的一系列规则、政策和程序，与公司治理及公司管理密不可分。本文首先家介绍了企业内部控制制度理论发展和国内外企业内部控制现状简述，然后披露了我国企业内部控制存在的问题，引用了“三鹿奶粉”和“安然事件”作为案例，接着提出了我国内部控制存在问题的对策，认识到我国企业内部控制存在的不足。提出完善内部控制制度建设的具体对策。企业的内部控制能够使企业的每一个成员都自发、自觉地按照规范和目标行事，发挥自己的潜力，维护企业的利益，努力实现企业目标，那么，企业将会在市场经营活动中立于不败之地，才能得以持续地发展和壮大。关键词：内部控制，风险管理，公司治理，对策AbstractIn recent years, the enterprise internal control became a topic of interest. In China, SANLU milk Enron event CHANGHONG event, occurred many fraud further; in abroad, Enron Shi Le cases a wave for flat Catania of fraud acts of exposure, let everyone realized has financial fraud of against of deep, and effect of large, thoroughly against has investors on capital markets of confidence, eventually makes United States Congress pain determined introduced has Sarbanes Bill. The Bill introduction marks the capital market in a resolute fight against financial fraud has taken a further step on the road, but financial fraud will not all, changing as the corrupt practices of listed companies, in connection with the amount increasing, make unremitting efforts to combat financial fraud is destined to be a long and winding road. With the rapid development of the market economy and the modern enterprise management system and constantly improve, growing importance of internal control in enterprise management, efficient internal control system for the standardizing enterprise activities, safeguard the stable and healthy development of the enterprise and, ultimately, overall strategic objectives has an irreplaceable role. Internal control as established by the management authorities for the fulfilment of management objectives and a set of rules, policies and procedures, corporate governance and corporate governance are inextricably linked. Construction of enterprises internal control system are critical to enterprise management, enterprise internal control, if not effectively implemented, is likely to result in loss of business assets, finger-a series of issues, such as liability, leading to declining profit, companies will become unsustainable. In recent years, the rapid development of the Chinese enterprises, a large number of quality development of enterprises internal control weakness, poor. If an enterprises internal control to enable every Member of the enterprise are spontaneous, conscientiously acted in accordance with the norms and objectives, realize their potential, protect the interests of enterprises, and strive to achieve business goals, then companies will operate in market activity in an invincible position, can be continued to develop and grow. This article from the theory of internal control system at home and abroad, and on the basis of analysis of internal control of enterprises in China, a summary and analysis of the cause of our countrys internal control issues and propose concrete countermeasures to perfecting internal control system.This article first describes the theory of enterprises internal control system development and current situation of domestic and foreign enterprises internal control outlined then disclosed the problems existing in China Enterprise inner control, cited SANLU milk and Enron event a case, then raised the issue of internal control in Chinas response, recognizing the lack of internal control of enterprises in China. Make specific countermeasures for perfecting internal control system. Enterprise internal control to enable every Member of the enterprise are spontaneous, conscientiously acted in accordance with the norms and objectives, realize their potential, protect the interests of enterprises, and strive to achieve business goals, then companies will operate in market activity in an invincible position, can be continued to develop and grow.Key words: Internal control, Risk management, Internal control environment目 录绪论 11 企业内部控制制度理论发展21.1内部控制制度的理论发展21.2企业内部控制内容32 企业内部控制综述62.1 国外对企业内部控制的现状简述62.2 国内对企业内部控制的现状简述73 我国企业内部控制制度存在的问题103.1 产权不明晰，所有者缺位113.2 企业缺乏科学的评析和激励机制113.3 缺乏有效监督机制和多级控制系统114 解决我国企业内部控制存在问题的对策135 案例分析145.1 三鹿奶粉事件155.2 安然事件176 加强我国企业内部控制的建议196.1加强企业管理者培训，全面提高管理者综合素质196.2 建立健全内部控制体系，制度设计结合企业自身实际196.3 积极推进精细化管理，权责分明严格实施会计法206.4 积极拓展企业国际化发展渠道，增强企业国际化水平20结论