COSO内部控制框架在我国电信企业中的应用研究

摘要：2002年美国出台《萨班斯—奥克斯利法案》，其404条款要求上市企业管理层需要在年报中对本企业的内控制度和其实施的有效性做出报告。SEC推荐COSO委员会于1992年发布的《内部控制一整体框架》报告来作为当局管理人员及注会进行的内部控制评价标准。本文从实现内控在财报真实、经营效果、风险预防三大目的出发，同时研究内控的机制和效能，调研了COSO内控框架在电信企业的实际运用，来探讨适合中国的内控模式。本文分为五个部分:绪论简要叙述研究的背景、内容、目的以及意义；第一章阐述内控的理论和框架结构，还有如何构建实施COSO内控框架以及体系；第二章具体介绍分析了电信企业构建内控体系的现状；第三章是分析电信企业内控方面所存在的问题；第四章为总结与展望，更进一步来强调内控对企业发展的重要性。38634
毕业论文关键字： COSO框架；内部控制；电信企业
Application of COSO internal control framework in Chinese Telecom Enterprises
Abstract：In 2002，the United States Federal Government enacted the Sarbanes--Oxley Act, The section 404 of this Act required publicly registered companies to report on the effectiveness of the company’s internal control over financial reporting，the US Securities and Exchange Commission recommend the COSO committee issued in 1992 the internal control to the overall framework of the report as the management authorities and certified public accountants internal control evaluation standard.
In this paper, from the prevention of risk, Ensure that the financial report is true, To improve the efficiency and effect of management, Compliance management goals, and the function of mechanism, internal control, And the COSO internal control framework in the practical application of China telecom, Discussion of internal control in China Telecom Enterprise Mode.
This paper is pided into five parts: The first part is the Introduction including background and purpose of the study; Second part is Chapter One introducing internal control elaborate theory to analyze the construction and implementation of the internal control framework, and the COSO internal control framework and internal control systems; Third Part is Chapter Two describing the combination of the COSO Internal control framework, a detailed analysis of the current situation of China Telecom to build the internal control system; Forth part is Chapter Three which analyzes the existing telecom companies internal control issues; Fifth part, Chapter Four is the conclusion, further emphasized the importance of internal controls for enterprise development.
Key Words: COSO Framework; internal controls; China Telecom
目录

绪论   1
（一）课题背景及研究内容   1
1、课题背景   1
2、研究内容及指导思想   1
（二）研究目的及意义   2
1、研究目的   2
2、研究意义   2
一、内部控制及COSO内部控制体系   3
（一）内部控制及其发展   3
（二） COSO内部控制体系   4
二、电信企业内控体系的构建   7
（一）电信企业建立内控体系的动因以及现状   7
1、电信企业建立内控体系的动因   7
2、电信企业的内控体系的现状   7
（二）构建电信COSO内控框架   8
1、构建适合国情的内控体系   8
2、电信构建内控体系的过程   9
三、电信企业内控弊端和解决方案   10
（一）存在的弊端   10
1、存在不同程度的观念误区   10 COSO内部控制框架在我国电信企业中的应用研究 :http://www.751com.cn/kuaiji/lunwen_37655.html