【作者】 史晓芬；

【导师】 李心合；

【作者基本信息】 苏州大学 ， 企业管理， 2002， 硕士

【摘要】 随着我国市场经济体制改革的逐步深化，内部控制在经济管理中的重要性日益凸现，内部控制体系方面的研究已成为当前理论与实务工作中的热点与重点。 本文首先比较系统全面地介绍了内部控制在世界范围内的理论发展脉络，引出国际学术界在内部控制理论方面的最新发展；其次结合具体个案来反映我国企业在内部控制制度体系方面的现状；最后是对我国内部控制体系建设方面的一些思考。文章指出，在我国建立健全内部控制制度过程中，要坚持中国特色，要把握内部控制的核心——对人的控制，要重视政府在中间的推动作用，要重视理论教育，要把内部控制与法律责任有效联系起来，其中本文着重论述了公司治理与内部控制的关系，提出在我国要建立健全内部控制制度体系必须从完善公司治理入手这一观点。更多还原

【Abstract】 Following the deepening reform of China market economics system,internal control is becoming more and more important in economics management. Accordingly,the research on internal control system has been the focus and emphasis in nowadays academic and practical work.Firstly,the author introduced the overall evolution of internal control theory,by which the newly development of this theory was educed;Secondly,the reality of China internal control was demonstrated through case studies,and lastly the author gave out some ideas on the construction of China internal control system. The author argued that we should keep Chinese specialty,master the core of the theory-control over the people,pay attention to the promotion function of the government,pay attention to the theory education,integrate internal control with legal responsibilities when we establish and strengthen internal control system. In this articles,the author elaborated the relations of company administration and internal control,and then put forward that we should set about constructing internal control from company administration.更多还原