本科论文摘 要改革开放以来,我国整体经济的进步推动着我国上市公司不断发展,我国上市公司的竞争也越来越激烈。内部控制在现代企业管理中扮演重要的角色,良好的内部控制是企业生存和发展的要求。我国企业可以通过完善内部控制的方式来增强市场竞争力、提高内部管理水平,从而实现利益最大化。本文从内部控制等概念理论出发,结合国内外相关文献的研究成果,以小米集团为案例展开分析。通过对该公司的相关资料和实际情况调查研究,发现其内部控制存在许多问题,并对此展开了原因分析,指出企业资金保障方面和企业规模的限制,以及公司内部相关人员对内部控制的重要性忽略等缺陷,从而提出相应的解决对策,一是完善企业内控环境,明确各项责任与要求,提高企业财务与文化程度;二是健全内部控制活动系统,规范程序并设置控制活动体系;三是提升风险评估体系,强化风险评估各项能力;四是健全信息内控系统,重视企业信息交流与沟通的管理水平;五是强化内控监督体系。综上所述,内部控制的研究对我国的市场经济来说有非常重要的意义。小米集团的现状是大部分上市公司的现实写照,本文希望通过小米集团的案例研究,为今后我国上市公司内部控制问题提供一定的借鉴基础与参考价值。本科论文关键词:内部控制;上市公司;小米集团AbstractSince the reform and opening up, the progress of China's overall economy has promoted the continuous development of China's listed companies, and the competition of China's listed companies has become increasingly fierce.Internal control plays an important role in modern enterprise management. Good internal control is the requirement of enterprise survival and development.Chinese enterprises can enhance their market competitiveness and improve their internal management level by improving their internal control so as to maximize their profits.Starting from the conceptual theories of internal control and combining with the research results of relevant literature at home and abroad, this paper analyzes xiaomi group as a case.Through the company's related information and actual situation investigation and study, found tha...