工商管理专业 海城新悦达税务师事务所内部控制问题研究

摘 要内部控制是现代企业管理的产物。由于国家经济发展水平不断提高，各项优惠政策的出台，带动了中小型企业的发展，但由于规模较小，风险抵抗能力较差，内部控制制度不完善，导致这类中小型企业发展缓慢。内部控制制度是每个单位制定的一种措施、方法和程序，使各项业务活动相互联系和制约。要想公司长久发展，满足整体社会需求，需要对内部控制水平进行整体提高，全面强化内部控制管理。本文以海城新悦达税务师事务所有限公司为例，首先介绍了内部控制的含义、要素，基本原则，分析内部控制对企业的重要性；其次从内部控制的控制环境、风险评估、控制活动、信息与沟通、内部监督五个方面来分析，针对目前海城新悦达税务师事务所有限公司的现状，指出存在问题，最后针对提出的问题再给予相应的改善措施及建议。主要包括：培养员工内部控制意识、建立风险评估体系、规范内部控制活动，员工职责分工明确、提高内部信息沟通有效性、加强企业内部监督。关键词：控制环境； 控制活动； 风险评估； 信息与沟通； 内部监督 AbstractInternal control is the product of modern enterprise management. Due to the continuous improvement of the national economic development level and the introduction of various preferential policies, the development of small and medium-sized enterprises has been promoted. However, due to the small scale, poor risk resistance ability and imperfect internal control system, the development of these small and medium-sized enterprises is slow. The internal control system is a kind of measure, method and procedure that each unit formulates, make each business activity interrelate and restrict each other. To achieve long-term development of the company and meet the overall social needs, it is necessary to improve the overall level of internal control and comprehensively strengthen internal control management.Taking haicheng xinyueda tax agent office co., LTD as an example, this paper first introduces the meaning, elements and basic principles of internal control, and analyzes the imp...