青海移动内部控制研究

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1、厦门大学硕士学位论文青海移动内部控制研究姓名：孔红燕申请学位级别：硕士专业：工商管理指导教师：游相华20070301Theconcernsoninterna1controlwe1,reor1g1na1lyarisingfloratheneedofstandardizedmanagementandshareholders^emandofobjectiveinformationaboutcompanies'operation,apartfromwhich,themostinfluentia1requirementwast

2、heauditingoffinancialstatementsbyCertificatedPublicAccountants.Thegovernmentsa1soshowinterestintheprogressofinternalcontrolsoastominimizetheimpactonthemarketcausedbythefraudsandviolationbysmallercompanies.Therefore,thecontinuousdevelopmentofboththeoryandpractic

3、eofinternalcontrolisattributable:othecompositionofforcesfromacadcmiccommunities,vocationa1organizations,1eadingcompaniesandgovernmenta1offices.Besides,historyimp1icatedthatsignificantoperationfailurcandfraudspmentofinternalcontro1andthe•1ssuance0fs0rr1eimp0rtan

4、1■1teraturesandregu1at10ns,•1stheSabanes—0X1eyAct0f2002issued•1ntheUnitedStaamongwhichthebestknownonetes

5、rtificatedpublicaccountantsshouldissueopinionOi1management'Sassessmentaswellastheeffectivenessofthec2*nntyrSdeeissuanceoftheactWasgreat1yattributtabletothenotoriousWor1dTe1ecomandEnronEvent•Effectiveinterna1controICanhe1pacompanyimproveitsoperationefficiencyan

6、deffectiveness,protectitsassetsandensurethereIm•1AbcadinIIaicfnoay・1tsfinanciale、忻mregulatstatementsions.Inlightoftheglobaltrendofemphasisoncompaniers，ichn0tne■1rnanter1contro1,thisessay•1ntendedtocarryoutareseana1c0ntrol'Simp1•1cationonChinaMobi1eGroupQ•1nghai

7、Co・，Ltd(CMQH)basedontheorigin,deve10pment,definit•1onandupdatedtheoryofinterna11Contro1t0gcthcrwithModemEnterpr1sesystenVSrequirementoncompaniesandthecurrentsituationofCMQH.Theessaya1S()aimedatproposi]ngsomeso1utionswim[spec•1a1regardt()CMQII'SeXist•1ngdeficien

8、ciesonitsinterna1contro1,inordertomakecontributiont0theestat)1ishrnentofitsinterna1contro1system・Keywords：Internalcontrol；COSO；CMQII厦门大学学位论文原创性声明兹呈交的学位论文，是本人在导师指导下独立完成的研究成果。