ZJ缝纫机股份有限公司内部控制失效的原因及对策研究.doc

摘要：随着我国社会主义经济市场的建立和完善，公司各项财务舞弊、损害公众利益等行为蔓延至整个社会的管理体制。那么该如何提高企业的竞争力使企业能够更好的立足与这个充满斗争的社会中呢？这就使得现代企业的管理与控制的重要组成部分即内部控制显得越来越重要。但是，我国一些企业在内部控制方面管理比较松弛、控制制度弱化，会计的造假行为严重，导致会计信息失真。这就迫切要求我国企业建立健全的内部控制制度，提高企业内部控制的效率。企业实施有效的内部会计制度有利于会计信息的真实性和可靠性，有利于形成完善的内部监督约束机制，是企业实现其经营管理目标的有力保证。

　　　本文采用文献分析法，通过对国内学者的文献研究，对内部控制存在的问题进行更深入的研究了解。还采用了案例分析法和规范分析法，首先，通过对中捷缝纫机股份有限公司内部控制制度的现状进行研究，找出公司内部控制失效的具体表现，然后对内部控制制度失效的具体表现进行成因分析，最后结合公司的具体状况对相关的成因提出相应的解决对策，提出合理的建议改善公司的内部控制制度。

关键词 内部控制；失效成因；措施

Abstract：The research on Reasons and Countermeasures of internal control failure of Zoje Sewing Machine Co., Ltd.With the establishment and improvement of China's socialist market economy, the financial fraud, impairment of public interests and so forth,  spread to the whole. Management  system of society. Hence , how to improve the competitiveness of enterprise in order that they can be able to  gain a foothold  in this competitive society? It makes Internal control,which is a important part of modern enterprise management and control,more and more valuable. However, some chinese enterprises are lax  in terms of internal control management， weakening inrelation with the control system ,which acounting for pervasive accounting frauds , resulting in distortion of accounting information. There is an earnest request of Chinese enterprises to establish a sound internal control system so as to improve the efficiency of internal control. Implementation of effective internal accounting system in enterprise is conducive to the authenticity and reliability of accounting information, the formation of a sound internal supervision and restraint mechanisms, which is a strong guarantee for enterprises to achieve their  objectives of business management.   By analyzing the documents of domestic scholars in document- analysis fashion , this paper does in-depth research to understand the problems of internal control. By adopting Case-Study Method andcanonical-anatical method,first of all,through the study on the status of the internal control system of Zoje Sewing Machine Co., Ltd., identify the specific performance of the Company's internal control failure,and analyze the cause of failureabout  concrete manifestation of the internal control system ,Finally, combine the specific situation causes put forward the corresponding countermeasures,and reasonable proposals to improve the company's internal control system.

Keywords  Lternal  control  Failure causes  Measures