会计学院知识库

近年来，财务造假现象屡见不鲜，若要改变这种现状，一方面国家需要建立全面合理的会计准则和完备的监督制度，另一方面企业需要重视自身内部控制制度的建设与有效运行。新三板上市企业由于信息披露要求低，内部控制现状不理想，存在许多缺陷。

本文选取新三板上市的初创型企业YC公司为研究对象，在梳理国内外相关文献和主要理论的基础上，对企业内部控制现状展开分析，并就缺陷逐一提出优化方案，为相关企业的内部控制优化提供一套完整的研究思路。首先，本文通过查阅资料的方式对YC公司的基本概况，财务及经营状况形成基本的认识。然后采用实地访问和问卷调查相结合的方法对内部控制系统现状进行分析，总结关于内部控制缺陷的定性结论。之后采用模糊综合评价法对YC公司内部控制有效性进行评估，得到关于内部控制现状更加客观可靠的评价结果。最后基于定性的结论和定量的评价结果，归纳出YC公司内部控制的主要缺陷，并就现存问题设计YC公司的内部控制优化方案。

本文出于对YC公司成本效益优化原则的考虑，先从内部控制整体层面的角度出发，遵循内部控制优化的基本原则，提出了YC公司内部控制整体层面的优化思路；再从具体问题的角度入手，改进企业内部控制系统中薄弱的环节，完善内部控制制度并针对性地提出了具体流程措施，以提升内部控制运行的质效。

In recent years, it happens frequently the phenomenon of financial fraud . Aiming at changing this situation, it is of great necessity to build comprehensive and reasonable accounting standards and complete supervision system, and more importantly, companies should focus on their own internal control system,including construction and operation.Because of the lower effective information disclosure commands, the status quo of the internal control of listed enterprises on the New Third Board is not optimistic, and there are many defects.

In this paper, YC Company, which is a company listed on the New Third Board that is in its beginning period , is our research object. Based on the work of concluding relevant research paper and main theories at home and abroad, we can clarify the current trend of internal control of enterprises. Then this paper put forward optimization schemes according to detects one by one , so as to provide a complete set of re search ideas for internal control optimization of quota like enterprises . Firstly , this paper has a certain view of the basis of finance and operating conditions of YC Company through the method of consulting several questions.After that through the way of direct visit and questionnaire ,we can analyze construction of internal control system, sum up the conclusions.Then, by the means of the fuzzy comprehensive evaluation method to create a view of the operation effect of internal control in company, so that more reasonable and reliable data are obtained for evaluation results of internal control. On the basis of the qualitative conclusions and quantitative evaluation results, we can create the view of actually conclusion simply so that we can give the optimization plans to YC Company correctly which is designed aiming to deal with several exiting problems.

Due to limited budget of YC Company, this paper design schemes of internal control simply , put forward overall plans of the internal control of YC Company within the usual principle .To deal with the specific problems,this paper gives some advice that makes the weak links in the internal control of enterprises better additionally to improve the internal control system, specific measures to improve the quality and efficiency of internal control operation is designed too.