論公司管控體系的構(gòu)建.pdf

1、北京交通大學碩士學位論文論公司管控體系的構(gòu)建姓名：陳國平申請學位級別：碩士專業(yè)：工商管理指導教師：歐國立20081201ABSTRACTABSTRACT：CompanyinternalcontrolisaveryimportantpartofenterprisemanagementanditlikesallenginetopromotehealthydevelopmentoftheCompanyIt’Sthecoreofalleleme

2、ntsofenterprisemanagementInternalcontrolisaseriesofcontrolmeasuresandcontrolprocedurestoachievethegoalofmanagementTheaimofinternalcontrolistoprotecttheintegrityandsecurityoftheassetsofthecompanytoensuretheachievementofth

3、ecompanysbusinessstrategicobjectives，toavoidorreducedifferentrisksandtoimprovethebusinessmanagementefficiencyEnterpriseInternalcontrolisdividedintotwomajorcategorieswhichareinternalmanagementcontrolandinternalaccountingc

4、ontr01InternalcontrolgeneratesfromtheneedoforganizationalmanagementItexistsintheoperationandmanagementactivitiesInternalcontrolisthroughoutthevariousaspectsoftheenterprisemanagementactivitiesAnditsupervisesandcontrolsthe

5、entirebusinessactivitiesAslongasthereisanyeconomicactivitiesandmanagementoperation，thecompanyneedstointensifyinternalcontrolbyestablishingintegratedmanagementsystemWitlltheglobalizationoftheeconomyandtheimprovementofente

6、rprisemanagement，thedevelopmentofintemalcontrolisfromasingleintemalchecktoaninternalcontrolsystemframeworkwhichmakesupwithcontrolenvironment，riskassessment，controlactivities，informationandcommunication，andsupervisionThee

7、stablishmentoftheeffectiveinternalmanagementandcontrolisasystematicprojectItintimatelyrelatestotheenterpriseculture，managementbase，humanresourcesandoperationstrategyThecorrelationandintegrityembodiedbyitseffectivenessmus

8、tbeestablishedonthepracticalproductionoperationoftheenterpriseAnyunpracticalcontrolsystemcannotbeenforcedsuccessfullyManagementitselfdoesnotlieintheadvancementbuttheadaptationOnlythesuitableandpracticalcontrolmethodiseff

9、ectiveandcallmakethecompanythriveThethesisexplainsthebasicconceptandthedevelopmentofthetheoryandthemainideaofthemanagementandcontrolofthecompanydiscussestherelationbetweenthecompanycontrolandthecorporategovernancestructu