隆基股份内部控制问题与对策开题报告

1. 研究目的与意义（文献综述）

1.1目的

近年来,随着科学技术的迅猛发展,企业的发展速度越来越快,在不断的发展过程中无论国内还是国外企业,其在内部控制方面的问题也陆续地暴露出来,如内部管理不到位、管理控制弱化,财务造假行为严重,财务报告严重失真;管理者对内部控制的认识严重不足,内部控制制度不健全,缺乏科学性和连贯性,企业内部无章可循或有章不循,执行过程中监督检查力度不够,考核、奖励力度不够;财务人员在执行任务的过程中受到外部条件的干扰;企业组织结构不合理,公司治理结构不完善和人员素质低等,这些问题严重影响了企业的发展。本文以隆基股份作为案列，对其内部控制制度的不足及缺陷做出深入的探析，并对隆基股份的内部控制建设给予相关建议，希望能过对其内部控制制度的完善起到一定的作用。

1.2 意义

2. 研究的基本内容与方案

2.1基本内容

1 引言

1.1 研究的目的及意义

3. 研究计划与安排

(1).2015.1.1——2015.1.23 搜集资料，撰写论文提纲

(2).2015.1.23——2015.3.15 撰写论文开题报告

(3).2015.3.15——2015.4.8 提交论文初稿

4. 参考文献（12篇以上）

[1] chuleeporn changchit. the construction of aninternet-based intelligent system for internal control evaluation.journal of expertsystems with applications, 2003.

【摘要】：over the past two decades, several applications have been developed as atraining tool in transferring the knowledge of auditors' internal controlevaluation to novices. nevertheless, most of the systems previously developedwere abandoned regardless of their positive outcome. the main reason for thisdisappointed story might lie in the rigid nature of the systems. this studyreports the development of such a system integrated with the internet as anattempt to increase the system's flexibility and ease of use. the developmentprocess is described as well as an experiment conducted to examine the value ofthe system is reported.

[2] michael ettredge. financial executive qualifications, financial executiveturnover and adverse sox 404 opinions.journal of accounting andeconomics,2010,50(1): 92_112.