随着我国经济体制改革的进行,随着全球经济一体化进程的加快,企业间的

竞争日趋激烈。在这种内外夹击的境况下,每个企业都面临着诸多管理的效率效

果、企业效益的高低、机会的把握和风险的化解、能不能提供可靠的财务报告并

遵守法律法规等诸多问题,这时,建立健全一套完整的内部控制体系已经成为企

业的必须。它是实现企业经营方针和目标的有效工具和手段,能够促进企业经营

管理的完善和加强、经营效益的提升、为财产安全提供保证,能够制约和协调企

业经营的各个环节。同时,内部控制作为重要内容在推进企业现代化变革和各项

制度的建立上发挥着特殊的作用,为中国企业在繁杂的内外部环境持续健康发

展、提升竞争能力提供了极大保证。

本文通过对国内外内部控制研宄成果的梳理,从coso企业风险管理与整合

框架的角度结合具体企业青岛迪普特有限责任公司,对其内部控制和实施效果评

价等体系进行重新设计,并对其保障措施进行研宄,以帮助其规范管理行为和提

高内部控制水平。通过对COSO企业风险管理与整合框架的借鉴吸收,探索其中

国化过程中所面对的主要问题和解决方法。

本文为青岛迪普特有限责任公司完善企业内部控制、应对会计信息失真和资

产的保全问题、加强内部管理和参与国际竞争提供了有益参考。

关键词:coso框架风险管理内部控制

I

青岛科技大学研宄生学位论文

RESEARCH ON INTERNAL CONTROL OF

QINGDAO INTERNATIONAL PT CO,LTD.

UNDER COSO MODEL

ABSTRACT

Along with our country economic system reform, along with the accelerated

process of global economic integration,the competition between the enterprise is

intense with each passing day. Some of the original supporting enterprise development

background condition no longer exists, something that was not too prominent

contradictions factors or new problems emerge gradually. These factors and the

problem has become Chinese sustainable and stable development of enterprises bigger

obstacle. In order to adapt to the change of situation, enhance management efficiency,

effectively guarantee the benefits of enterprise management, to control the operating

risk and ensure the reliability of financial reporting and the legal laws and regulations,

enterprises must form a complete set of internal control system, it is the modern

enterprise to strengthen management, improve operational efficiency,protection of

property security, to manage each link restrict each other, coordinate with each other,

to achieve business objectives and goals of effective tools and means, also is the

enterprise deepens reform and the establishment of modern enterprise system is the

important content of. The level of internal control of Chinese enterprises become

whether in complex business environment to maintain a sustainable competitive

advantage, realize stable development key.

This article through to the domestic and foreign research result of internal control

analysis, from the COSO enterprise risk management and integration frame angle

combined with the specific enterprise Qingdao international pt co,ltd., its internal