摘 要
现代企业管理制度的核心是完善公司治理结构,良好的公司治理结构是提高企业经营管理效率的基本要素。但是随着市场经济的不断发展，我国企业经营环境日益复杂化，经营管理愈发困难，因此，企业决策层要想在瞬息万变的市场竞争中有效地管理经营企业，就必须及时掌握各种信息，以确保决策的正确性，并通过控制手段尽量提高所获信息的准确性和真实性。在社会化大生产中，内部控制作为企业生产经营活动的自我调节和自我制约的内在机制，处于企业中枢神经系统的重要位置。企业规模越大、其重要性越显著。可以说，内部控制的健全、实施与否，是单位经营成败的关键。因此，正确的认识内部控制的作用，对于加强企业经营管理，维护财产安全，提高经济效益，具有十分重要的现实意义。
本文分析了内部控制的背景意义及其国内外研究现状，并据此对内部控制的目的、方法和手段、原则及其必要性进行了分析，同时通过对金牛化工股份有限公司内部控制现状、内部控制缺陷进行一定的列式和分析，针对金牛化工股份有限公司内部控制制度的不健全以及缺乏有效的监督机制等环节上存在的不足和问题，提出构建与优化企业内部控制体系的建议和意见。
关键词：金牛化工股份有限公司；内部控制体系；自我评价
Construction of the internal control system of the Taurus chemical company
Abstract
The core of modern enterprise management system is to perfect corporate governance structure，a nice corporate governance structure is the fundamental element of improving the efficiency of enterprise management. But with the continuous development of market economy, our country enterprise management environment is increasingly complicated, management more difficult, therefore, enterprise decision-makers to effective management in a rapidly changing market competition business enterprise, you must master all kinds of information in time, in order to ensure the correctness of the decision-making, and through the control means to improve the accuracy and authenticity of the information obtained. In socialized production, internal control as the internal mechanism of self-adjusting and self-constraints in enterprise production and business operation activities, have the important position of the central nervous system in the enterprise. The larger scale of enterprise， the more important significant. Of internal control, as it were, the implementation and perfection is a key to the success or failure of the enterprise management. Therefore, correct understand understanding of the role of internal control, has very important practical significance to strengthen enterprise management, maintain property safety, improve the economic benefit.
This article analyzes the background，significance of internal control and research status at home and abroad, and the purpose, methods and means，principle and necessity of internal control is analyzed，at the same time, through analyze present situation and deficiencies of internal control in Taurus Chemical Limited Company ，put forward the comments and suggestions of structuring and optimizing the Internal control system, for the internal control system is not perfect, and the lack of effective supervision mechanism and so on.
Keywords：Taurus chemical Limited by Share Ltd；Internal control system，risk assessment
目 录
1.绪论………………………………………………………………………………………………………………………. 1
1.1 研究背景及意义………………………………………………………………………………………….. 1
1.2 国内外研究现状………………………………………………………………………………………….. 1
1.3 本文主要内容……………………………………………………………………………………………… 2
2.企业内部控制的概述……………………………………………………………………………………………… 3
2.1 内部控制的涵义………………………………………………………………………………………….. 3
2.2 内部控制的原则………………………………………………………………………………………….. 3
2.3 内部控制的基本方式…………………………………………………………………………………… 5
2.4 内部控制的必要性………………………………………………………………………………………. 6
3.金牛化工内部控制现状分析…………………………………………………………………………………… 8
3.1 公司情况介绍……………………………………………………………………………………………… 8
3.2 公司内部控制现状………………………………………………………………………………………. 8
3.3 公司内部控制存在的缺陷………………………………………………………………………….. 11
4.公司内部控制体系的优化…………………………………………………………………………………….. 13
4.1 优化公司股权结构…………………………………………………………………………………….. 13
4.2 改善公司的治理结构…………………………………………………………………………………. 13
4.3 加强企业管理者培训，全面提高管理者综合素质………………………………………. 13
4.4 加强内部控制制度的执行力度…………………………………………………………………… 14
4.5 强化内部控制审计，建立有效评价机制…………………………………………………….. 14
结 束 语…………………………………………………………………………………………………………………. 16
致 谢………………………………………………………………………………………………………………………. 17
参考文献…………………………………………………………………………………………………………………. 18
