摘要:近年来，内部控制这一理念逐渐渗透到企业管理的各个领域，成为现代企业管理的重要组成部分。但是会计造假、经济犯罪、会计信息严重失真让一个个庞大的商业帝国从人们的视线中消失，如中国三鹿集团毒奶粉事件、三九集团的财务危机、华源集团的信用危机、中航油巨亏事件，破坏了社会经济的发展。如何加强内部控制，提高公司内部管理水平，促进社会经济平稳有序发展己成为当务之急。
围绕这个研究主题，本文首先阐述了内部控制的研究背景，并对内部控制的相关理论，包括内部控制的内涵、发展演进、原则要素以及重要性进行了分析；在此基础上，对江苏上上电缆集团有限公司内部控制的现状及存在的问题进行了描述和分析，指出其在内部管理控制的环境薄弱，管理者内部控制意识不强、内部控制体系不完整，缺乏风险意识和风险评估机制，提出优化企业内部控制环境的建议，然而，一个有效的内控制度必需要根据实际情况出发，因地制宜，才能将这些问题在初期就得以妥善解决。
关键词 内部控制；优化措施；上上电缆集团
Abstract:In recent years, the concept of internal control gradually penetrated into every field of enterprise management, becoming an indispensable part of modern enterprise management. But false accounting, economic crime, serious distortion of accounting information make some vast business empire vanish from the eyesight of people, such as Sanlu poison milk powder events, financial crisis of 999 Group, Huayuan Group's credit crisis, China Aviation Oil losses events, which are destroyed under the accounting scandal, not only destroy the social and economic development, also take the accounting profession to shame. How to strengthen the internal control, improve internal management level, promote steady and orderly development of social economy and maintain the accounting professional credibility has become the urgent issue.
This work firstly elaborates the research background of internal control and its related theory, including the connotation of the internal control evolution, development, principles, elements and importance; On this basis, taking Shangshang Cable Group co, LTD for an example, internal control present situation and existing problems are described and analyzed, and points out its weak internal control environment with internal control management consciousness, incomplete internal system, lack of risk awareness and risk assessment mechanism. And then the environment of internal control recommendations is optimized, however, an effective internal control system must be based on the actual situation and applied it to solve these problems in early phase as soon as possible.
Keywords Internal Control Optimization Measures Shangshang Cable Group
