摘要..I
ABSTRACT ...........III
第一章 绪论...........1
1.1 研究目的及意义......1
1.2 文献综述......1
1.3 研究思路与方法......2
1.4 拟解决的问题..........3
1.5 本文的创新成果......3
第二章 内部控制理论基础...........4
2.1 内部控制制度概念的形成和发展..4
2.2 我国与内控制度相关的法律法规..7
2.3 内部控制的目标、要素和原则.....8
第三章 KS 超市内控制度描述......9
3.1 KS 集团和 KS 超市组织架构.........9
3.2 KS 集团及 KS 超市企业文化与员工素质...........11
3.3 KS 超市风险评估..13
3.4 KS 超市控制活动与信息沟通......15
3.5 KS 超市会计制度..16
3.6 KS 超市主要业务活动描述..........16
第四章 KS 超市经营管理中存在的问题及原因分析....21
4.1 KS 超市经营管理中存在的问题..21
4.2 对 KS 超市经营管理问题的原因分析....25
第五章 对 KS 超市完善内控制度的对策与建议...........27
5.1 对 KS 集团董事会和管理当局的建议.....27
5.2 提高 KS 超市管理层对管理的认识.........27
5.3 重新划分 KS 集团和 KS 超市管理制度各自规范的范畴..........28
5.4 KS 超市制作内部管理控制手册..29
5.5 完善 KS 超市内控制度举例---对采购及付款循环内控制度的设计....30
5.6 KS 超市完善内控制度的具体对策..........43参考文献.....49
致谢.50
个人简况及联系方式.........52
承 诺 书.53
学位论文使用授权声明.....54Contents
Chinese Abstract ......I
ABSTRACT ...........III
Chapter 1 Introduction.......1
1.1 The Purpose and Meaning of the Study .......1
1.2 Literature Review.....1
1.3 Thinking and Methods of the Study.2
1.4 Problems to be Solved..........3
1.5 Achievements in Innovation.3
Chapter 2 Thearatical Basis of Internal Control .4
2.1 The Formation and Development of the Concept of Internal Control .........4
2.2 The Research on the Internal Control in Our Country .........7
2.3 the Goal ,Components and Principles of Internal Control ...8
Chapter 3 The Descreption of the Internal Control of KS Supermarket ..........9
3.1 The Organizational Structure ...........9
3.2 The Coperate Culture and Staff Quality.....11
3.3 Risk Evaluation ......13
3.4 Control Activities and Information Communication .........15
3.5 Accounting System 16
3.6 The Descrepton of Main Business .16
Chapter4 The Main Problems and Reason Analysis .....21
4.1 The Main Problems Found in KS Supermarket .....21
4.2 Reason Analysis .....25
Chapter 5 Measures and suggestions on Improving the Internal Control ......27
5.1 Suggestions to the KS Group .........27
5.2 Raising the Awareness of the Administrative Authority ...27
5.3 Partition KS Group ’s Internal Control Rules From KS Supermarket ’s ...28
5.4 Preparing an Internal Control Manual........29
5.5 An Example of Improving the Internal Control-- Internal Control on Purchases
and Cash Disbursements Transactions.
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