内部控制毕业论文.doc

河南财经政法大学本科生毕业论文沃尔玛内部控制的调查分析院系名称会计学院姓名学号专业指导教师 2010 年5月 20日 I 摘要健全有效的内部控制被视为是一种解决许多潜在问题的有效方法。近年来, 随着全球经济一体化的不断发展,为零售企业带来了机遇,也带来了挑战。在市场竞争日趋激烈,顾客需求瞬息万变的情况下,零售企业对外部环境的良好适应性要建立在内部控制的有效运行基础上。为了优化业务流程、降低成本、获得竞争优势,零售企业建立和加强内部控制成为其经营和发展的根本保障。本文力求通过理论与实际相结合的方法,在对内部控制相关理论进行论述的基础上,运用 COSO 报告的标准与评价方法,从控制环境、风险与评估、控制活动、监督、信息与沟通这五个方面对国际零售巨头——沃尔玛(中国)内部控制的现状进行了描述。在进一步调查的过程中发现沃尔玛由于地域性差异等原因在内部控制方面存在着一些问题,针对这些问题,在结合我国国情的前提下,对沃尔玛内部控制的优化提出了改进思路,以求其能在国际市场竞争中获得长久的竞争优势。关键词: 沃尔玛;内部控制; COSO 报告;零售企业 II Abstract Sound and effective internal control can be seen as an effective method to work out many potential problems. In recent years, with the continuous development of economic globalization, the panies have gained both opportunities and challenges. In the situation increasingly petition and changeable demands of customers, an excellent adaptability of the external environment should be established on the basis of effective operation of internal control. In order to optimize business processes, reduce costs and petitive advantage, panies establish and strengthen internal control to ensure the essential operation and development. This article will adopt standard COSO report and evaluation method and seek bine theory with practice to describe the Wal-mart ’ s(China) internal control situation form the following five aspects : control environment, risk and evaluation, controlling activities, monitoring, information munication. In the further investigation, I find that there exist problems in the internal control aspects because of the regional differences. As for these problems, e up with improvement methods on the basis ofour country ’s recent situation to gain long-petitive advantage in the world petition. Key W ords : Wal-Mart ; Internal c ontrol ; COSO report ; Retail enterprise III 目录引言.................................................................................................................... 1 一、内部控制的相关理论................................................................................