本科论文摘 要面对越来越多的财务造假行为，各大企业也越来越强调企业内部控制的重要性。希望通过加强内部控制来提高企业的生产经营效率，进而为企业创造更大的利益。本文基于内部控制理论和管理理论，论述了企业的内部控制对于企业绩效所能够产生的影响，分析了能够影响内部控制质量的各类因素，提出了当今国有企业中建立健全内部控制体系时存在的阻碍，并针对如何提高内部控制有效性提出了对策建议。企业不仅要重视内部控制体系中每个要素的作用，更要重视内控体系运转的有效性问题，以促进企业快速成长。关键字：公司治理，内部控制，企业绩效本科论文AbstractIn the face of more and more financial fraud, the major enterprises are also more and more emphasis on the importance of internal. It is hoped that through strengthening internal control to improve the production and operation efficiency of enterprises, and thereby create greater benefits for enterprises .This article is based on the internal control theory and management theory, this paper discusses the internal control of enterprise for the impact of enterprise performance can, can affect the quality of internal control are analyzed all kinds of factors, put forward the current existing in state-owned enterprises to establish and perfect the internal control system in the barriers, and proposes countermeasures and Suggestions on how to improve the internal control effectiveness. Enterprises should not only pay attention to the role of each element in the internal control system, but also pay attention to the effectiveness of the operation of the internal control system, in order to promote the rapid growth of enterprises.Key words：Corporate governance, Internal control, Enterprise performance本科论文目 录前 言...................................................................51 本文提及的相关理论概述...................................................61．1 内部控制及其相关内容概...
