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随着企业不断发展,如何通过有效管理内部控制来运营企业已被视为非常重要的课题,然而我国企业内部控制失效或存在重大问题的案例却屡见不鲜,以这些失败的案例作为前车之鉴,对分析我国企业内部控制存在缺陷具有现实作用。由于A公司的案例以银行承兑汇票保管不当体现内部控制缺失,观点较新,所以选取此案例分析。本文首先铺垫了A公司事件的背景,接着具体分析了其内部控制存在的缺陷,最后对问题提出了改进的意见及对策并做了总结。
With the continuous development of enterprises, how to operate enterprises through effective management of internal control has been regarded as a very important issue. However, there are still many cases of failure or major problems in the internal control of enterprises in our country. Taking these failed cases as a warning, Defects in the internal control of enterprises have a realistic effect. Since the case of Company A was improper in bank custody, the internal control was missing and its view was relatively new, so I chose this case analysis. This article first paves the way for the background of Company A’s incident, and then analyzes the defects of its internal control in detail. At last, it puts forward some suggestions and solutions to the problem.