【作者】 李莹；

【导师】 姚树中；

【作者基本信息】 辽宁大学 ， 审计（专业学位）， 2014， 硕士

【摘要】 现代社会中,商业企业发展的状况对整个经济的发展有着十分重要的影响。作为国内商业零售业的领头羊—XL集团,其发展的好坏也与我们的生活息息相关。而作为影响集团发展的一个重要因素—内部控制,无疑成为我们关注的一个要点。内部控制环境是企业内部控制五要素中最为基础的一个要素。一个企业内部控制环境的好坏直接影响着企业内部控制的执行情况,具有牵一发而动全身的效果。因此本文主要从内部控制五要素中最基础、最重要的内部控制环境要素对XL集团的内部控制进行研究,分析现状,描述问题,找出原因,提出解决对策。本文通过到集团实际调研分析获取了集团内部控制环境的部分资料,同时采用询问法,从企业管理者及基层员工处了解了集团内部控制环境的的基本情况。文章主要从《内部控制规范指引》中对内部控制环境的界定：组织架构、人力资源、发展战略、企业文化和社会责任五方面来分析XL集团的内部控制环境的现状,通过对现状的分析发现其在各方面存在的问题以及产生各种问题的原因,并针对存在的问题提出了相应的解决对策。本文写作的目的旨在改善集团的内部控制环境,为集团内部控制的执行提供充分的土壤环境。通过对集团内部控制环境的改善,能够提高集团的管理水平,提高集团的竞争力,促进集团的长久发展。同时,也能为国内乃至国际上其他商业企业的发展提供在内部控制环境改善方面的素材,促进行业的整体发展。更多还原

【Abstract】 In modern society, the situation of commercial enterprises’development has a very important effect on the whole economic development. As the domestic retail industry leader---XL group, its development is closely related to our daily life. The internal control which is an important factor affecting the group’s development will undoubtedly become a point of our attention. The internal environment is the fundamental element of the five enterprise internal control elements. How the enterprise internal environment going directly effects the performing of enterprise internal control, a slight move may affect the whole internal control. The thesis researches the group’s internal control, analyzes the present situation, describes the problem, finds out the reasons, and finally puts forward some countermeasures mainly from the internal control environment, which is the most basic, important element within the five elements of internal control.This thesis analyzes and acquires the data of internal environment through the researching of the group, at the same time, by asking the manager and junior staff to understand the basic situation of group internal environment. The thesis mainly analyzes current situation of the internal environment of XL group from five aspects, including organizational structure, human resources, development strategy, enterprise culture and social responsibility from the definition of internal control environment of the Norms of Internal Control Guidelines. We find problems in all aspects and the reasons of them by analyzing the current situation and also put forward the corresponding countermeasures to solve the existing problems.The purpose of this thesis is to improve the group’s internal environment, providing the full soil environment for the performing of group’s internal control. The improvement of group’s internal environment can enhance the competitiveness of the group, improve the level of group management, promote the long-term develop of the group through the improvement of group’s internal environment. At the same time, it can also provide improvements in material in the internal environment for the development of domestic and international business enterprises, promote the overall development of the industry.更多还原