企业内部控制设计

企业内部控制设计

Design of Corporate Internal Control

基于组织理论视角的企业内部控制设计

The Design of Internal Control-Base on Organization Theory

本文以第三、第四部分为重点，第三部分重点讲述了企业内部控制设计框架构建的基本原则基本思路和框架的主要内容。

The third part explains the basic principle , basic mentality and the main content of frame .

第五部分到第六部分是通过对以上几个部分的总结，提出对现代企业内部控制设计及实施的几点启示。

The fifth to sixth section comes up with some implication for the design and implementation of design of internal control of modern enterprises based on the summary of the sections above .

在理论研究的基础上，笔者提出了企业内部控制设计的原则、步骤和内容以及实现有效内部控制的主要手段，并针对某商业企业进行采购和销售业务的内部控制设计。

The author describes major means to achieve such effective internal control and how to design internal control system on the basis of theoretical study . Afterwards , the author designs purchases and revenue internal control system for a special trade company .

第二章属于理论探讨部分，先介绍了内部控制的发展历史，接着介绍了国内外内部控制发展的最新成果，并提出了我国航运企业内部控制设计应采用按照业务流程设计的方式；

In Chapter two , the thesis introduces the latest achievements of internal control home and abroad after the histories of internal control , and then brings forward some new ways how to design the internal control system of shipping enterprises in China .

最后，通过对个案企业内部控制设计成果的检验，获致结论及建议：企业应妥适设计并落实其内部控制，以避免经营失败；

At last , through reassessment of the results attained in the internal control designs , the present study will come to conclusions and proposals : An enterprise should design appropriate internal control and put it into solid enforcement to prevent a failure in business operation .

最后，基于COSO内部控制理论五要素进行了国有石化企业内部控制体系设计，并且提出了国有石化企业内部控制实施应该注意的问题。

Finally , based on the the five elements of COSO internal control theory , the internal control system of state-owned petrochemical enterprise is designed . It also put forward the problems to implement internal control of state-owned petrochemical enterprise .

企业内部会计控制设计

Design of Internal Accounting Control in Enterprise

本文对此作出了一些探讨，以期对企业的内部控制设计带来帮助。

Some discussiones are presented in this article and it is expected to do some thing for internal control design in enterprise .

但在我国现阶段，企业在内部控制设计与实施方面都不是十分有效。

But at this stage in China , the design and implementation in internal control of enter - - prise is not very effective .

第三章企业内部控制的设计，是本文重点章节之一，本章提出了企业内部控制设计的原则、步骤和内容及一些有效的内部控制活动。

Chapter 3 suggests how to design internal control system and describes several control activities that organizations frequently use in developing their internal control polices and procedures .

结合实践，通过对企业内部控制制度设计原则的分析，提出了企业内部会计控制的方法，对实践有一定的指导作用。

Based on the practice , analysis is made on the designing principles for enterprise 's internal control system , and provided the methods available for the practice .

最后，结合公司实际情况，从健全内部控制体系出发，提出了切实可行的改进措施，并提出了企业内部控制体系设计思路。

Finally , combining the practical situations of company and starting from perfecting internal control system , the author provides practicable improvement measures and brings forward designing mentality of enterprise internal control system .

为民营企业内部控制的设计与实施提供案例分析研究和实务指导的素材，希望本文能对民营企业健康长久的发展有所帮助和启迪。

For privately-run enterprises within the control of the design and implementation of research and case studies provide practical guidance material , hope that this paper can be long-term health of private enterprises help the development and enlightenment .

在研究相关文献的理论基础上，梳理了内部控制理论发展过程，以及国内外的研究现状，借助这些理论指导施工企业开展内部控制设计工作。

In the study of the theoretical literature , based on combing the development of internal control theory , as well as the study of the status quo at home and abroad , with the help of these theories to guide the construction enterprises to develop internal control design .

现代企业内部控制三维框架设计与评审

A Study of the 3-D Internal Control Framework

在企业筹建期间，协助公司领导建立各项财务会计核算制度，参与企业内部控制流程的设计并监督实施。

In preparation business , the company leading the establishment of the financial accounting system and internal control processes involved in the design and implementation of the supervision .

并在ERP系统应用新特征分析的基础上，从企业内部控制的目标、方法、原则、步骤四个方面对ERP环境下企业内部控制设计做了初步的理论分析。

At the same times , the article does a preliminary theoretical analysis from the internal control objectives , methods , principles , steps four aspects on the base of new features of ERP application .

面对外部不断变化的经济条件，如何加强内部管理提高企业竞争力成为了企业不断探索的课题。而内部管理的重中之重则是企业的内部控制制度的设计。

How to be placed in the undefeated position in the competition has become a serious problems to the road construction enterprises . facing the constantly changing economic conditions outside , how to strengthen internal management to improve the competitiveness of enterprises is a task we need to explore .

接着，围绕企业内部控制体系的动态有效性、“约束刚性”与协同效应的统一两大因素，提出了企业内部控制体系的设计思路。

Then , with two major factors of the dynamic validities retrain rigidity , has proposed the design train of thought of the internal control of the enterprise .