【作者】 高玉；

【导师】 孙军；

【作者基本信息】 北京化工大学 ， 企业管理， 2005， 硕士

【摘要】 近年来国内外层出不穷的“会计丑闻”和社会广泛存在的政府官员、国有控股企业和国有商业银行高级管理人员贪污、腐败案件，引起人们对内部控制系统的重视。内部控制是现代企业管理的重要内容，内部控制是企业自我调节和自行制约的内在机制，内部控制环境是内部控制发挥作用的基础。因此，笔者认为导致内部控制系统失效的原因主要在于内部控制环境存在问题。基于这样的考虑，因此除强调内部控制制度本身建设外，如何加强内部环境建设也应该成为人们关注的焦点。 因此本文首先对内部控制及内部控制环境做一理论综述，并对内部控制环境概念进行了界定；其次从外部环境因素和内部环境因素两方面分析我国上市公司内部控制环境存在的问题，针对这些问题提出几点加强企业内部控制环境的对策建议，以期能对我国内部控制环境研究提供一点有用的启示。接着笔者在研究和分析X上市公司在内部控制环境中存在问题的基础上，提出完善该公司内部控制环境的具体措施，例如优化股权结构，加强监事会的独立性，健全独立董事制度等，为完善上市公司内部控制环境提供经验借鉴。更多还原

【Abstract】 In recent years, a series of accounting scandals and corruption cases of government officials and senior administers become the focus. The internal control is important content that modern business enterprise management. The internal control is the intrinsic mechanism which the enterprise oneself adjustments and voluntarily restricts. Internal control environment is the basis of internal control. Therefore, The author thinks the key reason which cause internal control expired is internal environment imperfect. Based on this concerning, so how to enhance internal control environment construction is the focus too.Internal control and its environment is the research object. So the paper firstly summarizes internal control theory and standards, then summarizing the subsistent questions of our enterprises through internal environment factor and external environmental factor. Next I analyze the reasons of existent questions, at the same time aiming at these questions and reasons I bring forward countermeasures of reinforcing internal control. In the end, on the basis on the study and analysis of the problems that lie in the internal control environment of X listed company, the specific measurements are discussed to improve the internal control in this company, for example, to optimize stockholder’s rights structure, to strengthen the board of supervisors the independence, to perfect independent trustee system, etc. Therefore it provides some experience for other enterprises.更多还原