本论文主要采用文献归纳法和案例分析法，在大量阅读内部控制相关文献
的基础上，通过对某药业公司进行访谈、问卷调查等实践调查研究，分析调查
该药业公司的内部控制近况，针对其内部控制近况中突显的控制效率不高的情
况分析其原因，并基于此提出解决的方法，总结出具有实用性的内部控制效率
提升策略。本论文主要从五个方面论述：第一，介绍论文研究的背景与意义，
描述国内外内部控制研究的现状，阐述本论文研究的方法，陈述本论文拟解决
的问题；第二，论述内部控制的基本概念、五个要素和内部控制效率的含义；
第三，从内部控制目标的设定、内部控制流程路径的设计、风险识别能力等方
面介绍案例企业内部控制基本概况，在对其内部控制现状的深度剖析下提出其
内部控制存在的问题；第四，鉴于本案例对象的分析从内部控制设计效率方面
提出效率提升的方法；第五，鉴于本案例对象的分析从内部控制执行效率方面
给予效率提升的方法
关键词：内部控制；内部控制效率；提升策略Abstract
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ABSTRACT
Our country in recent years based on the practice and theory of internal control
in western countries, combined with the present situation of the basic national
conditions and development of domestic enterprises, continue to promulgate and
implement the relevant regulations on internal control and application guidelines etc..
At present our country listed on the main board of the company has implemented the
enterprise internal control standard system, small board and GEM listed companies
follow the voluntary principle, voluntarily choose whether the disclosure of internal
control evaluation report. With the full implementation of internal control standards,
how to ensure the efficiency of internal control and avoid the failure of internal
control has become an urgent problem to be solved in many enterprises and related
departments.
This paper mainly uses the literature method and case analysis method, based
on a lot of reading related literature on internal control, through investigation,
interview of a pharmaceutical company survey practice, analysis of the current
situation of internal control of the company, its internal control problems in control
system in the current situation highlights the analysis of its causes, and based on this
solution, summed up the internal control efficiency strategy which is practical. This
paper mainly discusses from five aspects: first, introduce the background and
significance of the research at home and abroad, describes the internal control of the
situation, the paper describes the research methods, this paper states the problems to
be solved; second, describes the basic concept and internal control of the five major
elements of internal control and the meaning of the efficiency; third. Describes the
basic overview of the case of enterprise internal control from the internal control
objectives, internal control flow path design, risk identification ability, put forward
in the problems existing in the internal control of the depth of analysis of the current
situation of internal control under; fourth, the case of the enterprise internal control
from the design to enhance the efficiency of the efficiency of the proposed
recommendations based on the analysis of the case; fifth, enterprises from theAbstract
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internal control method to improve the efficiency of execution efficiency is given
based on.
Key Words: internal control; the efficiency of internal control; the strategy to
improve the efficiency目录
IV
目 录
第 1 章 引言.....1
1.1 研究的背景与意义 .....1
1.1.1 研究的背景 ··1
1.1.2 研究的意义 ··2
1.2 国内外研究现状 .........2
1.2.1 国外研究现状 ··2
1.2.2 国内研究现状 ··3
1.3 研究拟解决的问题 .....8
1.4 研究方法 .........8
第 2 章 内部控制理论概述.....9
2.1 内部控制概念 ..9
2.2 内部控制基本要素 .....9
2.3 内部控制效率 ...........10
第 3 章 某药业公司内部控制现状...12
3.1 某药业公司基本简介 12
3.2 某药业公司内部控制现状及存在问题 .......12
3.3 某药业公司内部控制低效率的原因分析 ...15
第 4 章 某药业公司内部控制设计效率提升策略...18
4.1 明确企业内部控制目标 .......18
4.2 强化内部控制流程 ...19
4.3 平衡集权与分权 ........21
4.4 降低外部因素的影响 ...........22
第 5 章 某药业公司内部控制执行效率提升策略...24
5.1 建设企业内部控制环境 .......24
5.2 提高内部沟通效率 ...26
5.3 建立内部控制监督评价机制 ...........28
第 6 章 结论与展望...31
6.1 结论 ...31目录
V
6.2 进一步工作的方向 ...31
致 谢.32
参考文献.........33第 1 章 引言第 1 章 引言
1.1 研究的背景与意义
1.1.1 研究的背景
在内部控制不断发展的这些年，西方国家发生了不少因为内部控制不善导
致企业破产倒闭的案例。比如说曾经的美国电信第二大巨头 Worldcom(世通公
司)，由于其高级管理人员盲目投资、虚报财务数据等没有受到企业的内部监督
控制，最终导致企业的破产。再比如曾经的法国第二大银行—法国兴业银
。。。以上简介无排版格式，详细内容请下载查看
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