基于公司治理结构的企业内部控制研究—以阿里巴巴集团为例.docx

EnterpriseInternalControlResearchBasedonCorporateGovernanceStructure

Abstract：Anantmaywelldestroyawholedam.WiththecontinuousdevelopmentofChinasmarketeconomy,Establishandimprovetheinternalcontrolsystemofenterprises;Checkandcorrectmistakes;Guardagainstinternalcontrolrisks.;ItplaysakeyroleinthedevelopmentofcontemporaryenterprisemanagementinChina.ItisalsoanecessaryconditionforthesustainabledevelopmentofChineseenterprisesandtheimprovementoftheircomprehensivestrength.Combinedwiththeactualsituationoftheenterprise,Whichcoordinatethecorporategovernancestructureandinternalcontroloftheenterprise,Itisakeylinkinestablishingandperfectingthecompanysnormativeinternalcontrolsystem.

Firstly,thispaperstartswithunderstandingthebackgroundofenterpriseinternalcontrolsystem.Emphasizetheimportanceofinternalcontrolsystemincorporategovernancestructure,andhowtoimprovetheinternalcontroloftheproposedmeasures.Thenitstartswiththeproblemsexistingintheinternalcontrolsystemoflistedcompaniesandtheirsolutions.InstitutionaldefectsofinternalcontrolbasedonAlibabaGroup.Throughtheanalysisoftheproblemsandtobeanalyzedandsortedout.Putforwardthecorrespondingcountermeasuresandsuggestionstotheinternalgovernancestructureandinternalcontrolmanagementsystem.Inordertobringmoreopportunitiesandchallengestothecompanysoperationaldevelopment.

Keywords：internalcontrols，corporategovernancestructure，listedcompany，AlibabaGroup

目录

TOC\o1-3\h\u第1章绪论 7

1.1研究背景和意义 7

1.1.1内部控制制度规范的背景分析 7

1.1.2本课题的研究意义 7

1.2文献综述 8

1.2.1国内研究 8

1.2.2国外研究 8

1.3课题研究方法和内容 9

1.3.1研究方法 9

1.3.2研究内容 9

第2章内部控制的概述 10

2.1内部控制的概念 10

2.2内部控制在公司治理中的重要性 10

2.3完善内部控制制度的建议措施 11

2.4浅谈我国上市公司内部控制制度 11

第3章阿里巴巴集团内部控制现状及成因分析 11

3.1阿里巴巴集团简介 11

3.2阿里巴巴集团内部控制制度状况分析 12

3.2.1战略失效 1