---文档均为word文档，下载后可直接编辑使用亦可打印---
摘要
大连万达集团股份有限公司（以下简称为“万达集团”）作为我国的标志性大型企业，其提供的产品服务遍布全国，在整个市场经济环境中的竞争霸主地位毋庸置疑。但同时，万达集团企业内部控制也面临着重重挑战和困境，新的问题不断暴露出来，制约了其进一步发展。中国加入WTO以后，国际竞争日趋激烈全球经济的一体化趋势越来越明显，在这种形势下，我国的企业必须提高自身的竞争力。在当今中国经济野蛮生长的背景下，万达集团的发展堪称是中国的龙头企业。因此，对万达集团内部控制问题的研究也对中国企业的发展有着重要的指导意义。
在本篇论文中，以大连万达集团为研究对象，分析了万达集团内部控制存在的问题并针对这些问题的提出相应的建议。首先，本文梳理了内部控制制度的相关理论；其次，介绍了万达集团的企业概况；再次，介绍了万达集团现阶段内部控制制度的状况并对其内部控制制度存在的问题进行了分析，涵盖了组织结构、风险控制、对子公司的控制关系、信息传递和沟通以及企业文化五大方面；最后，针对存在的问题提出了相应的建议。
关键词:万达集团内部控制问题研究
Research on Internal Control of Dalian Wanda Group Co.，
Ltd
Abstract:Dalian Wanda Group Co., Ltd. (hereinafter referred to as "Wanda Group") is a large and symbolic enterprise in China. Its products and services are all over the country. There is no doubt that it has the dominant position in the whole market economy environment. But at the same time, the internal control of Wanda Group is also facing many challenges and difficulties. New problems are constantly exposed, which restricts its further development. After China's entry into WTO, the trend of integration of global economy is becoming more and more obvious. Under this situation, Chinese enterprises must improve their competitiveness. In the context of today's barbaric growth of China's economy, the development of Wanda Group can be regarded as the leading enterprise in China. Therefore, the research on the internal control of Wanda Group also has an important guiding significance for the development of Chinese enterprises.
In this paper, taking Dalian Wanda Group as the research object, the existing problems of Wanda Group's internal control are analyzed and the corresponding suggestions are put forward. Firstly, this paper combs the relevant theories of internal control system; secondly, it introduces the general situation of Wanda Group's enterprises; thirdly, it introduces the current situation of Wanda Group's internal control system and analyses the problems existing in its internal control system, including organizational structure, risk control, control relationship with subsidiaries, information transmission and communication, and enterprises. Five aspects of industry culture. Finally, according to the existing problems, the corresponding suggestions are put forward and the prospects of Wanda Group's internal control are forecasted.
Key words:Wanda group，Internal control，Problem study
目录
一、内部控制的基本理论........................................................................................ 错误!未定义书签。
（一）内部控制概论........................................................................................ 错误!未定义书签。
（二）内部控制结构........................................................................................ 错误!未定义书签。
二、大连万达集团简介............................................................................................ 错误!未定义书签。
（一）大连万达集团总体概况........................................................................ 错误!未定义书签。
（二）大连万达集团的机构设置.................................................................... 错误!未定义书签。
三、内部控制制度的现状及万达集团内部控制问题分析.................................... 错误!未定义书签。
（一）内部控制制度现状................................................................................ 错误!未定义书签。
（二）万达集团内部控制问题分析................................................................ 错误!未定义书签。
四、对万达集团内部控制的建议............................................................................ 错误!未定义书签。
（一）完善内部组织结构................................................................................ 错误!未定义书签。
（二）完善风险控制体系................................................................................ 错误!未定义书签。
（三）强化内部审计与监督管理职能............................................................ 错误!未定义书签。
（四）合理掌握对子公司的控制关系............................................................ 错误!未定义书签。
（五）建立有效的信息传递和沟通................................................................ 错误!未定义书签。
（六）重视企业文化建设................................................................................ 错误!未定义书签。
五、万达集团内部控制制度前景展望.................................................................... 错误!未定义书签。参考文献 ................................................................................................................... 错误!未定义书签。
