西门子内部控制构成要素分析摘要内部控制制度的建立、健全及实施情况的好坏，是企业生产经营成败的关键。有效的内部控制是提高企业管理水平和防止错误舞弊的重要基石。本文在简要归纳了内部控制基本理论的发展阶段后，提出公司应以美国COSO报告所阐述的内部控制整体框架理论为基础构建内部控制要素。在明确了西门子公司内部控制建设尚存在的主要问题后，提出了构建内部控制要素的对策。最后进入本文的核心部分，即站在公司的角度，根据内部控制的构成要素探讨如何从整个公司的宏观层面构建内部控制体系。
关键词：会计监督；会计监督弱化；会计监督机制；会计监督主体
Siemens internal control elements analysis
Abstract
The establishment of internal control system of, perfecting and implementation is good or bad, is crucial to the success of the production and operation of enterprises. The effective internal control is to improve the enterprise management level and prevent mistakes cornerstone of fraud. This paper briefly summarizes the basic theories of internal control, and puts forward the development stage after the COSO report by American companies should be elaborated by internal control based on the theory of the whole framework building internal control elements. Siemens company in clear the internal control is the main problems of the construction, put forward the construction of internal control elements of the countermeasures. Finally into this article core part, namely the Angle of standing in the company, according to internal control elements from the entire company discussed how to construct the macroscopic level of internal control system.
Key words: internal control; elements; Siemens company; countermeasures
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