摘 要

近些年，伴随着我国融入世界经济的脚步不断加快，我国上市公司的经营管理环境也在不断变化，而经营环境的变化必然要求企业内部控制也相应改变，于是由于内部控制失效引发的财务舞弊事件也在加多，诸多现象均对内部控制在实践中的发展和完善提出了更高要求。其中，典型的财务舞弊事件安然事件表明了现代企业在内部控制及公司治理结构上存在着很大的缺陷，它也引发了我国理论界和实务界对现代公司内部控制问题的高度重视。

本文以西安隆基硅材料股份有限公司（以下简称“西安隆基”）为案例，充分了研究其内部控制存在的一系列问题，并在分析问题的基础上寻求解决问题的对策。西安隆基作为国内光伏行业的领军制造企业之一，近年来发展速度惊人，企业规模逐渐壮大。公司的业务虽然在不断发展，但是其内部控制建设却处在刚刚起步的阶段，没法适应快速成长的公司规模。正是由于公司的内部控制存在着种种缺陷，本文将在对隆基股份内部控制问题分析的基础上，针对这些问题提出一系列的解决方案，希望能过对其内部控制的建设提供有用的帮助。

本文的主要特点和贡献是：采用了案例分析法、实地调查法、文献收集法等方法，在此基础上研究西安隆基内部控制，从而也探索了我国上市公司内部控制制度体系的建设。

关键词：西安隆基；内部控制；对策

Abstract

In recent years, with the pace of integration into the world economy continues to increase in our country, listed company’s operation and management of the environment in our country has been changing, and the change of business environment for enterprise requires the change of internal control accordingly. Due to internal control failure caused by financial fraud added , many phenomena put forward higher requirements for internal control in practice. Among them, the typical financial fraud enron events showed that there were a lot of defects in the internal control and corporate governance structure, it also caused that our country’s theory and practice attached great importance to the problem of internal control.

This paper, taking xi 'an longi silicon material co., LTD. (hereinafter referred to as the "xian longi") as a case, studied its internal control’s problems, and based on the analysis of the problems this paper put forward the countermeasures to solve the problems. Xi 'an longi as one of the leading manufacturers of domestic photovoltaic industry, develops at a staggering rate in recent years, enterprise scale is also growing. The company's business is in development, but its internal control construction can't adapt to the rapid growth of the company size. Because of the company's internal control shortcomings, this paper will put forward a series of solutions to solve these problems based on the analysis of the internal control problems, and hope to provide useful help to the internal control construction.

Main characteristics and contributions of this article are to use the case analysis, field investigation method, the method of literature collection method, and based on the research of xi 'an longi internal control, explore the construction of our country’s listed company internal control system.

Key Words：Xi’an longi Co.， Ltd; Internal Control; Countermeasures

目 录

第1章 绪论 1

1.1研究目的及意义 1

1.2国内外研究现状 1

1.3研究内容与方法 3

第2章 隆基股份内部控制的现状 4

2.1隆基股份概况 4

2.2隆基股份内部控制体系 4

2.3隆基股份内部控制存在的主要问题 7

第3章 隆基股份内部控制问题成因分析 9

3.1内部控制环境不良 9

3.2风险管理落后 10

3.3内部控制的执行力不够 10

3.4信息与沟通不畅 11

3.5公司内部控制的审计监督不到位 11

第4章 隆基股份内部控制建设对策 12

4.1确定内部控制体系建设的总体目标及要求 12

4.2完善企业内部控制环境 12

4.3实行科学的风险管理 13

4.4强化内部控制的执行力度 14

4.5建立畅通的信息沟通机制 15

4.6强化控制活动的监督 15

结论 17

参考文献 18

致 谢 19