会计内部控制问题探讨–以华为公司为例

会计内部控制问题探讨-以华为公司为例!摘要!!日渐复杂的环境，让国家对于企业经济与管理水平要求不断提高，内部控制制度在企业管理i方案中的作用越来越明显。由于我国很多企业都迫不及待发展趋向，对内部控制制度建设中重视i程度贫乏，导致企业后面的发展过程中遭遇诸多问题，无法超过，无法给企业造成获得成功。因i而，我们要提高对内部控制制度的重视程度和加强对在我国企业内部控制制度体系的建设。目日本文以中国著名的私营企业代表着企业一一华为技术公司为例，以内部控制制度的五要素和目内部控制制度的基本原理作为本文的理论基础，通过利用文献研究法，比较分析法和案例分析法i这三种基本思路，寻找在我国一部分企业内部控制所存在的严重问题，通过了解分析华为公司内装部控制制度的创新和成功的区域，从而探讨华为集团获得成功内部控制对于一般企业的启示意目义。日内部控制制度的建设与完善不仅仅在于简单制定内部控制制度政策及内部控制手册，还要构目建起相对应的监管和保障机制，比如意见和建议监管系统，信息有效沟通，工作员保障机制等。目日内部控制高效是内部控制制度的关键，因此在我国企业要确保其内部控制有效，才能够让它在企订业管理方案起到作用。因而，在我国企业不仅要提高对内部控制制度的重视程度，还要重视其内目部控制设置的合理性，内部控制推行幅度和对内部控制的监管全方位的创建。!关键词：内部控制制度：有效性：华为：内控五要素目5目线日!!!日日第1页共20页Discussion on Accounting Internal Control--Taking Huawei as an ExampleABSTRACT八With the increasingly complex environment,the country's requirements for the economic andmanagement level of enterprises continue to improve,and the role of internal control system in theenterprise management plan is increasingly obvious.Because many enterprises in China can't wait for thedevelopment trend and pay little attention to the construction of internal control system,they haveencountered many problems in the later development process,which can not be exceeded and can not bringsuccess to enterprises.Therefore,we should pay more attention to the internal control system and strengthenthe construction of the internal control system of enterprises in China.Taking Huawei Technologies,a famous private enterprise in China,as an example,and taking the fiveelements of the internal control system and the basic principles of the internal control system as the装theoretical basis of this paper,this paper uses the three basic ideas of literature research,comparativeianalysis and case analysis to find out the serious problems in the internal control of some enterprises inChina,Through understanding and analyzing the innovation and successful areas of Huawei's internalcontrol system,we can explore the significance of Huawei Group's successful internal control for generalenterprises.1The construction and improvement of the internal control system is not only the simple formulation of订internal control system policies and internal control manuals,but also the construction of correspondingsupervision and security mechanisms,such as the supervision system of opinions and suggestions,effectivecommunication of information,staff security mechanism,etc.Efficient internal control is the key to theinternal control system.Therefore,enterprises in China should ensure that their internal control is effective,so that it can play a role in the enterprise management plan.Therefore,enterprises in our country should notonly pay more attention to the internal control system,but also pay attention to the rationality of its internal线control setting,the implementation range of internal control and the establishment of a comprehensivesupervision of internal control.Key Words:Internal control system:Effectiveness:Huawei:Five elements of internal control!日目录月日第2页共20页!第1章绪论.…11.1论文研究的背景及意义.11.2研究办法及思路.…。2