文档介绍：首都经济贸易大学硕士学位论文《企业内部控制研究》- I - 提要在当今竞争激烈的市场环境下, 企业所面临的各项风险呈现出多样性和复杂性的特点。企业为防范风险,在激烈的市场竞争中处于不败之地,其风险意识日益加强。正是由于各项风险的存在,企业内部控制越来越受到关注。企业内部控制作为现代企业管理的不可或缺部分, 企业内部控制的建立和健全情况成为企业经营成败的关键所在。然而,我国企业内部控制建设在取得一些成就的同时,仍存在着一些问题,这些问题受到了我国理论界和实务界的共同关注。有鉴于此,本文在回顾企业内部控制相关理论及分析我国企业内部控制现存问题及成因的基础上,以上市公司 G 公司为例, 对完善企业内部控制开展研究。本文从一般到具体,从规范研究到实证分析的研究思路对企业内部控制进行研究。本文首先从企业内部控制的内涵、目标、原则和内容四方面介绍企业内部控制的相关理论; 接着指出我国企业内部控制目前所存在的主要问题并对产生问题的原因进行分析,以此作为后文实证分析的基础;最后在介绍 G 公司基本情况的前提下,从货币资金控制、采购与付款控制、存货控制、销售与收款控制、成本费用控制五大方面分析 G 公司内部控制的现状,并针对其现状提出了完善 G 公司内部控制的对策。主题词内部控制授权监督首都经济贸易大学硕士学位论文《企业内部控制研究》- II - Abstract In current business environment, companies ar e exposed to various plex risks. In order to keep away from risks and win th e war in the petition, companies increase their risk awareness gradually. Because of the numerous risks, enterprise internal control es more and more popular. As an indispensable part of modern business management, the establishment and perfection of enterprise internal control is the key to the essful production and management of enterprise. China has already made much achievement in enterprise internal control area, but there are still some problems to be solved and these problems e more and more focused on academically and practically. Based on reviewing the theory of internal co ntrol and analyzing the current problems and the causes of these problems about enterprise internal control of China, and taking company G as an example, the paper studies on how to improve the enterprise internal control. The paper studies on the enterprise internal co ntrol from general statements to a special case, and from normative research to empirical re search. First of all, from the concept, the principles, the purposes and the main contents of enterprise internal control, the paper introduced the internal control of the theore tical basis. Then, the paper pointed out the status of enterprise internal control of China and analyzed the causes of the status as