本文针对AL公司的管理现状,对其内部控制的有效性进行研究,运用理论与实际

应用相结合的方法,对AL公司的内部控制有效性进行评价。用国内外的相关研究成果,

对AL公司的内控现状指出其存在的问题,分析其产生问题的原因,针对完善制度提出

合理有效的建议,并以此促进企业内部控制有效性的提高,最终让企业达到理想的内控

效果。

从制度的制定,流程的规范及内部控制环境和监督体系,逐一的进行分析和研究,

分析问题存在的原因,针对原因从提高内部控制有效性的具体方面提出对策,主要从内

部控制的环境,风险控制机制,信息和沟通及内部监督体系等几个方面,进行有效性提

高的建议和对策,从而使企业的内部控制达到新的管理水平,对于企业的未来发展提供

有利保证。这也直接关系到企业生产经营决策制定的科学性及有效性。内部控制是企业

是否能够按照其发展战略和经营规划稳步发展的根基所在,是企业在经营管理过程中的

规范及标尺,保障企业在其运行的轨道上安全的驰骋向前。

内部控制是AL公司能够持续发展的根本保障,随着公司不断的发展壮大和改革变

迁,内部控制体系也应随之而改变,不是一成不变的老制度老体系,而有效性则是内部

控制的精华所在,是内部控制是否发挥作用的衡量标准。如果一个企业的内部控制不能

对企业经营的合理性和完整性做到很好的控制,对于信息的披露和会计监督实现有效的

控制,那么就失去了内部控制存在的意义。

关键词:AL公司;内部控制有效性;对策

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东北大学硕士学位论文
Abstract

Research on Validity of Internal Control in AL Company

Abstract

This paper analyze on Validity of Internal Control in AL Company using the method of a

combination of theory and practical and evaluating on validity of internal control in AL

Company. Using the result of domestic and abroad research, it indicates the problems of AL

Company. The paper analyzed the causes of the problems, and brings forward the plan for the

system. It is promoting to validity of internal control, and ultimately allowing enterprises to

achieve the goal of internal control.

The paper analyze and research the system development, process specifications and

intmial control environment and monitoring system, and try to find out the reason for those

problems. It puts forward specific method for those reasons to improve the validity of internal

control mainly from the internal control environment, risk control mechanisms, information

and communication, and internal monitoring system and other aspects, to improve the validity

of the recommendations and strategies, so that the company's internal control can reach a new

level of management for the enterprise to ensure the future development of beneficial. This is

directly related to the decision-making of production and management scientific and effective.

Internal control is based on the enterprise development strategy and business planning, is the

rule and scale of the enterprise operation and management to protect the company

development safely.

Internal control is sustainable for the AL company continuing development. As the

company continues to grow and reform changes, along with the internal control system should

also be changed, not old rigid system, while the validity of internal control is the essence of

internal control and is the measure. If a companys internal control cannot help to achieve

good control in business rationality, integrity, in accounting for the supervision and the

disclosure of information, then it lost the significance of the existence of internal control.

Key words: AL Company; Validity of internal control; Countermeasure