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本文首先对选题研究背景与意义做出介绍。同时阐述了国内外对于内部控
制的研究现状。然后对内部控制基本内涵及作用进行了介绍。接着本文以 H 水
务企业为例,以内部控制五要素入手对其进行分析。之后文章以内部控制要素
为主要框架,通过健全内部控制环境,完善风险管理体系,保障控制活动实施,
搭建信息沟通平台以及强化监督管理职能五个方面为完善 H 水务公司内部控制
体系提出优化对策。同时从精进产业技术、提升服务质量、加强企业员工培训、
优化企业文化和强化外部审计作用为 H 水务公司提出内部控制优化的保障措施
本文以 H 水务企业为例,为完善我国水务行业内部控制体系建设提供借鉴与参
考
关键词:内部控制;存在问题;优化对策;保障措施Abstract
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ABSTRACT
The role of internal control in the modern economic society is becoming more
and more important. In recent years there have been many enterprises at home and
abroad because of the internal control system is not perfect, so that enterprises pay a
heavy price. With the introduction of environmental protection law andThe
Action Plan for Prevention and Treatment of Water Pollution , the risks and
opportunities faced by the water industry. The establishment of a sound internal
control system provides an important guarantee for the survival and development of
water enterprises.
This paper first introduces the research background and research significance,
and introduces the research status of domestic and foreign internal control. Then it
introduces the basic connotation and function of internal control. Then this paper
takes the H water service company as an example, with the five elements of internal
control, from the risk assessment, internal environment, control activities, information
communication, and internal supervision of the five aspects of the analysis. Then
based on the internal control as the main elements of the framework, by means of
perfecting the internal control environment, improving the risk management system,
the implementation of security control activities, building a platform to communicate
information and strengthening the functions of supervision and management, to
improve the internal control system of H Water Service Company and put forward
optimization measures. At the same time, from the three aspects of strengthening staff
training, reducing the impact of external environment and strengthening the role of
external audit, the paper puts forward the safeguard measures of H Water Service
Company. Taking H water service company as an example to provide reference for
the improvement of the internal control system of water industry in China.
Key Words: internal controls; problems; optimization countermeasure; safeguard
measure目 录
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目 录
第 1 章 绪论 ......1
1.1 研究背景和意义..........1
1.1.1 研究的背景........1
1.1.2 研究的意义........2
1.2 国内外研究现状..........2
1.2.1 国外研究现状....2
1.2.2 国内研究现状....4
1.3 研究内容与方法..........7
1.3.1 研究内容7
1.3.2 研究方法7
1.4 研究创新点与不足......7
第 2章 内部控制概述 ..9
2.1 内部控制基本内涵......9
2.1.1 内部控制的含义9
2.1.2 内部控制的基本要素....9
2.2 内部控制的作用........11
第 3章 H 水务公司内部控制现状与问题分析.........12
3.1 公司概况........12
3.2 H水务公司内部控制现状、问题分析........13
3.2.1 内部环境分析..13
3.2.2 风险评估分析..16
3.2.3 控制活动分析..18
3.2.4 信息沟通分析..19
3.2.5 内部监督分析..21
第 4章 H 水务公司内部控制优化对策.........23目 录
IV
4.1 健全内部控制环境....23
4.2 完善风险管理体系....24
4.3 保障控制活动实施....26
4.4 搭建信息沟通平台....27
4.5 强化监督管理职能....28
第 5章 内部控制优化的实施保障措施 ........30
5.1 精进产业技术30
5.2 提升服务质量31
5.3 优化企业文化32
5.4 加强员工培训33
5.5 强化外部审计33
第 6章 结论与展望 .....