獐子岛内部控制的有效性问题研究摘要当今社会的经济和金融市场都处于飞速发展阶段，随着上市公司产业规模和业务的不断发展壮大，公司治理的复杂性逐渐显现出来。进入21世纪以来，许多著名企业存在的产品造假和经营者丑闻悉数曝光，这对市场经济的发展造成了严重的损害。对于如何加强企业声誉、提高企业发展的水平，内部控制对实现公司战略和经营目标起到了重要作用，也逐渐被各方面所接受和理解。内部控制的失效，将对投资者和债权人的决策产生严重的影响。本文以獐子岛为例，总结了目前国内外对内部控制的代表性研究成果，从内部控制的五个要素入手，分析了獐子岛集团内部控制的有效性，并针对存在的问题提出了相应的对策。关键词：内部控制，有效性，獐子岛，问题，对策StudyontheEffectivenessofInternalControlinZhangzidaoIslandABSTRACTWiththedevelopmentofmoderneconomyandfinancialmarket,thescaleandbusinessofallkindsofcompanies,especiallylistedcompanies,areconstantlydevelopingandexpanding,andthecomplexityofcorporatemanagementisgraduallyrevealed.Inthe21stcentury,variousfalsificationsandscandalsofwell-knownenterpriseshavebeenexposed,whichhasdamagedthedevelopmentofmarketeconomy.Intheresearchofimprovingenterprisereputationandpromotingenterprisedevelopment,internalcontrolisgraduallyacceptedandrecognizedbyallsides.Internalcontrolisasetofprocessesandmethodsofcorporategovernanceandmanagement,whichplaysanimportantroleintherealizationofcorporatestrategyandbusinessobjectives.Thedecision-makingofinvestorsandcreditorswillbeseriouslyaffectedbythefailureofinternalcontrol.Forexample,therepresentativeresearchresultsofinternalcontrolatglobalofZhangzidaoIslandhasbeensummarizedinthispaper.ThefiveelementsofinternalcontrolareusedtoanalyzetheeffectivenessofinternalcontrolandlookforwardtosolvetheproblemsofZhangzidaoIsland.Therefore,ascientificriskassessmentmechanismshouldbeestablish,andstrengtheninternalcontrolactivities,ascientificinformationandcommunicationsystemalsoneedtobesetup.Keywords:InternalControl,Effectiveness,ZhangzidaoIsland,Problems;Countermeasures目录第1章绪论.........................................................91.1选题背景与研究意义..........................................91.2研究方法....................................................91.3研究思路及框架.............................................10第2章内部控制概论................................................112.1内部控制的含义.............................................112.2内部控制的要素.............................................112.3内部控制的意义.............................................12第3章内部控制有效性概述..........................................143.1内部控制有效性含义.........................................143.2内部控制有效性的评价方法...................................143.3内部控制有效性评价的意义...................................153.3.1有助于发现并克服内部控制缺陷.........................163.3.2助于寻找并改善内部控制薄弱环节.......................163.3.3有助于促进企业健康发展...............................16第4章獐子岛集团内部控制有效性问题分析............................174.1獐子岛背景介绍.............................................174.2獐子岛集团内部控制有效性不足的表现.........................184.2.1内部环境.............................................184.2.2风险评估.............................................184.2.3控制活动.............................................194.2.4信息与沟通...........................................204.2.5内部监督..........
