网络环境下会计内部控制框架构建研究
本站原创 论文中文摘要：纵观内部控制理论的发展历史,自从20世纪企业所有权与经营权进一步分离,企业开始进行内部控制以来,会计内部控制研究就受到会计理论界的广泛关注,会计内部控制理论是随着时代的变革、经济环境的变化、内部管理的需要不断丰富、发展和完善。进入21世纪以来,信息技术得到突飞猛进的发展,尤其是互联网的发展极大地改变了当代企业的运营模式,使企业的会计信息系统面临前所未有的挑战,ERP、电子商务和网络财务的推广使得传统方式下的会计内部控制已不能满足企业经营管理决策的需要,迫切需要建立网络环境下的会计内部控制体系。最近几年,随着信息化进程的加快,我国已开始加强企业内部控制,2006年成立了企业内部控制标准委员会,并于2008年6月28日发布了《企业内部控制基本规范》。再加上2007年以来受美国次贷危机引起的全球金融风暴的影响,我国在风险管理和风险应对方面更加重视,国务院国资委已要求企业在2009年开展全面风险管理工作,加强对重大风险、重大决策、重大事件的管理和重要流程进行内部控制,逐步建立健全企业全面风险管理体系。以上的规范和要求对会计内部控制提供了应用指导,为进行网络环境下的内部控制发挥了积极作用。但是从IT治理及全面风险管理来看,还没有形成能够满足各方面要求,适应各种需要的、综合的、完整的会计内部控制系统框架。因此,网络环境下企业会计内部控制框架的构建研究,是我国企业面临信息化、网络化的经营管理和风险控制的迫切需要,也是目前发展的方向。本文对网络环境下企业会计内部控制框架构建的研究,就是希望能在我国企业的网络化进程中,为其会计内部控制体系的建立和完善提供借鉴经验。本文整体结构由导论、正文和结束语构成,导论主要是对本文所要研究问题的背景、意义、方法、思路及逻辑框架进行概括性阐述,结束语就本文进行简要总结和展望。正文分为四个部分来完成：第一部分,国内外内部控制理论的发展历程。首先探讨国内外内部控制概念的演进,并在此基础上界定了本文所研究会计内部控制的概念。其次,综述国内外会计内部控制的研究成果,并在此基础上得出分析结论。从国内外会计内部控制概念的演进历程可以看出,内部控制经历了由单纯的会计内部控制到分为会计控制和管理控制的双重属性再到涵盖会计控制单一属性的内部控制三个过程,它与会计有着密切的联系,内部控制的最初形成是借助于会计控制来进行的,会计控制是内部控制的核心组成部分。本文研究的会计内部控制是与企业形成会计信息过程相关的内部控制,其主要’是指为提高会计信息质量,保护资产的安全、完整,提高经营活动的效率,降低企业经营风险,确保企业经营管理目标的实现,以及保证国家法律法规与规章制度的贯彻执行,而建立起来的一系列会计控制方法、程序和措施。从国内外学者对会计内部控制理论的研究可以发现,会计内部控制作为内部控制的核心,是随着企业内部管理不断变化的需要而产生的,其发展经历了一个相当长的从萌芽到发展再到成熟的过程,是与社会经济发展分不开的,会计内部控制的内容也在随之不断更新和完善。无论如何,在网络和信息技术飞速发展的今天,会计内部控制理论的研究也在由传统会计内部控制的研究转向网络信息化条件下会计内部控制的研究。第二部分,网络环境下会计内部控制的相关理论。1.网络环境下会计内部控制模式的变迁信息技术的高速发展及电子商务的应用,极大地改变了当代企业的管理环境和管理理念,对企业运作基础框架的各个方面带来了革命性的影响,ERP系统的实施,令企业会计系统的运行模式发生变革。这就决定了网络环境下会计内部控制在控制的环境、目标、方式、范围及侧重点都发生了深刻的变化,同时会计内部控制体系中内部环境、风险评估、控制活动、监控等几大要素又面临着新的问题。2.网络环境下会计内部控制的理论溯源。网络环境下企业的会计内部控制离不开信息论、控制论和系统论的有力支撑。根据系统论的观点,会计内部控制是一个系统,是一个开放的、动态的系统,可以称其为会计内部控制系统。会计内部控制系统与其他系统一样具有整体性、相关性、目的性、层次性、环境适应性、动态性的特征；在控制论中,企业内部控制制度可以描述为：股东作为最终控制主体,董事会、经理层、各职能部门和企业全体员工作为不同层级的控制主体与受控对象,通过股东、董事会、经理层、职能部门和全体员工之间的信息耦合,使系统朝向企业整体目标运行的各种规范的总和。在内部控制制度的不同层次中,通过对企业控制总目标的分解,使企业内部控制制度形成了更为复杂的大系统。在这个大系统中,整个系统的总目标和各层次子系统的分目标都应实现最优控制,通过协调子系统来实现整个系统的控制。会计控制系统作为内部控制系统中的核心系统,与其他系统有着密切的往来和联系,能够使其他各个系统通过会计系统协调起来实现各自的控制目标；从信息论的观点看,信息是内部控制的重要资源,是组织和控制过程的依据和手段,是各管理层次与工作环节互相沟通的神经和纽带,是决策的基础。信息是控制的依据,控制离不开信息的交换和反馈,没有信息,控制就失去有效性。会计本身就是一个庞大的信息系统,为企业的管理决策提供有用信息,信息成为会计内部控制系统赖以存在的基础。3.企业风险管理框架理论。企业风险管理是一个由企业的董事会、管理层和其他员工共同参与的,应用于企业战略制定和企业内部各个层次和部门。用于识别可能对企业造成潜在影响的事项,并在其风险偏好范围内管理风险,为企业目标的实现提供合理的保证。即企业风险管理是由目标、要素和组织三个维度组成的有机整体：目标有战略目标、经营目标、报告目标和合法性目标；要素包括内部环境、目标制定、事项识别、风险评估、风险反应、控制活动、信息和沟通、监控。它们相互之间存在直接的关系,是企业实现各类目标的保证；组织是企业的层级,包括主体层次、分部、业务单元及子公司。4.信息及相关技术控制目标COBIT4.1模型框架信息及相关技术控制目标(Control Objectives for Information and related Technology, COBIT)是IT治理协会提出的IT治理的框架,COBIT4.1作为最新的版本从IT治理的角度,在更高的层面上来指导管理层进行IT控制和信息系统管理,是目前国际公认最先进、最权威的信息技术管理和控制的标准。COBIT4.1主要是由4部分组成：框架、控制目标、管理指南和成熟度模型,本文主要研究其框架部分的应用。COBIT4.1框架包括计划与组织、获取与实施、交付与支持和监测与评价4个领域,以及34个处理过程,将IT资源、业务需求及IT处理过程有机地结合起来。5.ERMF与COBIT4.1的联系与区别。ERMF和COBIT都是以内部控制理论为基础建立起来的,并且在其基础上不断发展和完善。但二者侧重的领域不同,ERMF侧重于风险管理,理论性较强,而COBIT4.1侧重于IT控制,实践性较强,二者形成互补。基于ERMF和COBIT的契合点和互补性,本文充分考虑网络信息技术和风险对现代企业会计内部控制的影响,将二者理论整合并应用到会计信息系统当中,探讨网络环境下企业会计内部控制框架的构建问题。第三部分,网络环境下会计内部控制框架的构建,这是本文的核心内容。会计内部控制框架是会计控制体系的内部结构,是构成内部控制整体框架的核心。构建网络环境下会计内部控制框架要从整体上把握,以网络环境为背景,研究会计内部控制各个构成要素的内容以及它们之间的联系,以建立起行之有效的内部控制体系。本文首先阐述对网络环境下内部控制系统的构建目标及原则,其次叙述重要的内部控制规范与先进的IT治理模型,探讨了IT治理与内部控制互动耦合的关系,最后在前文的基础上详细阐释网络环境下会计内部控制框架的构成内容。网络环境下企业会计内部控制框架的构建需要在构建目标和原则的指引下,并根据会计法规、企业内控规范方面的要求、现有IT治理模型以及网络环境下会计内部控制的新理念加以构建。构建网络环境下企业会计内部控制框架的基本理念应该是加强IT治理、依靠信息系统的内控机制、强化系统的运用和运行控制。根据这一思路,本文以COSO的最新研究——《企业风险管理框架》(ERMF)与IT治理的最新成果COBIT4.1等为依据,充分考虑全面性、协调配合、系统性及重要性原则,将其置于网络环境下进行整合并应用到会计信息系统,构建了网络环境下的企业会计内部控制理论框架。该会计内部控制框架包括五个要素：第一是内部环境,包括数字化运行的内部信息系统环境；第二是内部控制的目标和标准的制定；第三是风险管理,包括风险识别、风险评估及风险应对；第四是控制活动,包括业务控制、IT一般控制和应用控制；第五是内部监督。以上会计内部控制的五个层次并不是孤立、分散的,也不是一个简单的线性序列,而是相互联系、密切配合、多维互动的系统进程,表现出复杂的层次性和交叉作用,它们一起构成了一个完整的网络环境会计内部控制整体架构。第四部分,网络环境下我国企业会计内部控制框架体系建设现状及改进措施。随着信息化进程的加快,我国涌现出许多网络化管理企业,目前我国大部分企业还尚未建立完整的会计内部控制框架体系,尤其是正处于信息网络化建设中的企业,要建立一套与网络环境相适应的会计内部控制框架体系还是一道难题。A公司作为L省网络化建设比较快的制造类企业,经营管理上已基本实现网络化,也相应建立了会计内部控制框架体系,本文以A公司为代表来说明我国目前网络环境下企业内部控制框架体系的建设现状,并提出进一步完善措施。本文在以下几方面有所创新：(1)研究角度和选题具有新颖性。目前国内关于网络环境下企业会计内部控制的讨论虽然不算少数,但是从全面风险管理与IT治理相结合的角度研究网络环境下会计内部控制模式的文献较少。论文从全面风险管理与IT治理相结合的角度与会计信息系统整合起来对网络环境下会计内部控制框架的构建进行研究,希望为我国企业在网络环境下建立和完善会计内部控制框架体系提供理论参考。(2)研究内容具有新颖性。①论文从国内外两方面探讨了会计内部控制概念的演进,并在此基础上对会计内部控制的概念进行界定。②从系统观、控制观、信息观探讨了网络环境下会计内部控制的理论溯源,并引入了网络环境下先进的IT治理和内部控制理论；③深入分析了网络环境给企业运营模式与会计系统带来的深刻影响,在此基础上探讨网络环境下企业会计内部控制模式发生变革的特点及会计内部控制体系面临的新问题,并对网络环境下会计内部控制与IT治理的互动及耦合的关系做了探讨；④将COSO的最新研究结果ERMF与IT治理的最新成果COBIT4.1置于网络环境下予以整合并应用到会计信息系统,构建出网络环境下企业会计内部控制整体框架。⑤本文以我国实现网络化的A公司为案例,按照本文构建的整体框架要素分析了其会计内部控制框架体系存在的问题及现状,并就我国企业建立和完善网络环境下的会计内部控制框架体系提出相关建议和措施。(3)本文在参考资料的收集上,从多渠道收集了大量国内外的最新资料,并进行总结与分析,从而使论文具有更强的说服力。同时本文也存在以下不足之处：(1)本文是从理论上研究网络环境下会计内部控制框架的构建,关于如何将该理论框架应用到企业实践论文探讨的相对较少,需要在以后的工作中进行深入研究。(2)文章理论框架中引入的IT治理模型COBIT4.1在研究的深度上还不够,会计内部控制与COBIT4.1的紧密结合需要对其进行更深入的研究,这一点有待于以后继续学习并作进一步的研究
Abstract（英文摘要）： Seeing from the evolution of internal control theories, theories of internal accounting control change with the development of society and economy.In the 21st century,information and internet technology has greatly developped,witch brings enormous changes into the enterprise operation mode and accounting information system,therefore,significantly. affects its internal accounting control.With the building of information-based project in recent years,more and more network corporations come into being in our country.The traditional internal accounting control mode can not meet the needs of management in the new situation.Thus internal accounting control system of theory would inevitably face the specific request of reconstruction. So it’s necessary to design a new internal accounting control frame in network circumstance.Based on above background,the thesis tries to design a new internal accounting control frame in network environment.I hope it is helpful for China’s enterprises to achieve the management efficiency and risk controls.The whole thesis is composed of introduction,main body and concluding remarks.In the introduction,the thesis summarizes the related background,purpose,methods and framework.The concluding remarks is a brief conclusion to the whole thesis.The main body consists of four chapters as following.Chapterl:Evolution of theories of internal accounting control.This part states the foreign and domestic research on internal accounting control,it reviews the evolvement of the concepts and gives a refined definition. Seeing from the outcom of syudy in internal accounting control,theories of internal accounting control is developping with the economy and science as the core of inernal control.We can see that study in interior accounting control frame in network environment is the trend and requirement.Chapter2:Correlative theories of internal accounting control in network environment.Firstly this chapter states the changes and new probloms of internal accounting control in network environment.Secondly it states the original theories about inernal accounting control in network circumstance.Thirdly the auhtor states the theory of enterprise risk management framework(ERMF) and theory of IT governance model-Control Objectives for Information and related Technology(COBIT4.1).At last this chapter make difference with ERMF and COBIT4.1.Chapter3:Construction of internal accounting control system framework in network environment.This chapter is the core of the thesis.It discuss the objective,principle,internal control criterion and IT governance models before establish the internal accounting control framework. Subsequently,this part states the internal accounting control framework in network environment,which is based on ERMF,COBIT4.1,accounting statute and enterprise internal control criterion of china. The internal accounting control system framework in network environment composed of 5 factors:internal environment,making objective and criterion,risk management(including risk recognizing, risk appraisal,risk control),control activity and interior monitoring.Chapter4:Analysis status of internal accounting control system of Chinese enterprise in network environment by taking A corporation as an example of nekwork environment in China.Firstly this chapter introduce the background of A corporation. Secondly the author discuss internal accounting control system in A corporation.Thirdly the author analyse the disadvantages of internal control system in A corporation.At last the author give advices on how to improve the internal accounting control system of Chinese enterprise in network environment.There are some contributions in this paper:①The research angle is innovation.With the development of internet technology,more and more people study internal accounting control of enterprises in network circumstance,but less study it base on ERMF and COBIT.Therefore,the author researchs on the construction of enterprise internal accounting control frame in network environment from the angle of combination ERMF and COBIT4.1 with accounting information system.②The main content is innovation.Firstly the thesis discuss the foreign and domestic research on internal accounting control,it reviews the evolvement of the concepts and gives a refined definition.Secondly it analyses the changes and difficulties of internal accounting control of enterprises in network circumstance.Thirdly states the original theories about internal accounting control in network circumstance in the eyes of system,control and information. Fourthly states the new theory of ERMF and COBIT4.1,designs the enterprise internal accounting control frame in network environment by combination COBIT4.1 and ERMF in accounting information system.Fifthly the author analyses the actuality and problems of internal accounting control of Chinese enterprise by taking A corporation as an example so as to give advices on improving Chinese internal accounting control system in network environment.③The final innovation is that the author collects enough updated material at home and abroad from several channels.It makes the thesis much more convincing and persuasive. There are some defects in the paper:①The thesis researches on accounting internal control frame in theory,but how to put it into practice is the problem to further study in future.②This paper is not study COBIT4.1 in depth,so it is necessary to study more about that.
论文关键词： 网络环境；会计内部控制；ERP；COBIT4.1；
Key words（英文摘要）： Network Environment；Internal accounting Control；ERP；COBIT4.1；
Abstract（英文摘要）： Seeing from the evolution of internal control theories, theories of internal accounting control change with the development of society and economy.In the 21st century,information and internet technology has greatly developped,witch brings enormous changes into the enterprise operation mode and accounting information system,therefore,significantly. affects its internal accounting control.With the building of information-based project in recent years,more and more network corporations come into being in our country.The traditional internal accounting control mode can not meet the needs of management in the new situation.Thus internal accounting control system of theory would inevitably face the specific request of reconstruction. So it’s necessary to design a new internal accounting control frame in network circumstance.Based on above background,the thesis tries to design a new internal accounting control frame in network environment.I hope it is helpful for China’s enterprises to achieve the management efficiency and risk controls.The whole thesis is composed of introduction,main body and concluding remarks.In the introduction,the thesis summarizes the related background,purpose,methods and framework.The concluding remarks is a brief conclusion to the whole thesis.The main body consists of four chapters as following.Chapterl:Evolution of theories of internal accounting control.This part states the foreign and domestic research on internal accounting control,it reviews the evolvement of the concepts and gives a refined definition. Seeing from the outcom of syudy in internal accounting control,theories of internal accounting control is developping with the economy and science as the core of inernal control.We can see that study in interior accounting control frame in network environment is the trend and requirement.Chapter2:Correlative theories of internal accounting control in network environment.Firstly this chapter states the changes and new probloms of internal accounting control in network environment.Secondly it states the original theories about inernal accounting control in network circumstance.Thirdly the auhtor states the theory of enterprise risk management framework(ERMF) and theory of IT governance model-Control Objectives for Information and related Technology(COBIT4.1).At last this chapter make difference with ERMF and COBIT4.1.Chapter3:Construction of internal accounting control system framework in network environment.This chapter is the core of the thesis.It discuss the objective,principle,internal control criterion and IT governance models before establish the internal accounting control framework. Subsequently,this part states the internal accounting control framework in network environment,which is based on ERMF,COBIT4.1,accounting statute and enterprise internal control criterion of china. The internal accounting control system framework in network environment composed of 5 factors:internal environment,making objective and criterion,risk management(including risk recognizing, risk appraisal,risk control),control activity and interior monitoring.Chapter4:Analysis status of internal accounting control system of Chinese enterprise in network environment by taking A corporation as an example of nekwork environment in China.Firstly this chapter introduce the background of A corporation. Secondly the author discuss internal accounting control system in A corporation.Thirdly the author analyse the disadvantages of internal control system in A corporation.At last the author give advices on how to improve the internal accounting control system of Chinese enterprise in network environment.There are some contributions in this paper:①The research angle is innovation.With the development of internet technology,more and more people study internal accounting control of enterprises in network circumstance,but less study it base on ERMF and COBIT.Therefore,the author researchs on the construction of enterprise internal accounting control frame in network environment from the angle of combination ERMF and COBIT4.1 with accounting information system.②The main content is innovation.Firstly the thesis discuss the foreign and domestic research on internal accounting control,it reviews the evolvement of the concepts and gives a refined definition.Secondly it analyses the changes and difficulties of internal accounting control of enterprises in network circumstance.Thirdly states the original theories about internal accounting control in network circumstance in the eyes of system,control and information. Fourthly states the new theory of ERMF and COBIT4.1,designs the enterprise internal accounting control frame in network environment by combination COBIT4.1 and ERMF in accounting information system.Fifthly the author analyses the actuality and problems of internal accounting control of Chinese enterprise by taking A corporation as an example so as to give advices on improving Chinese internal accounting control system in network environment.③The final innovation is that the author collects enough updated material at home and abroad from several channels.It makes the thesis much more convincing and persuasive. There are some defects in the paper:①The thesis researches on accounting internal control frame in theory,but how to put it into practice is the problem to further study in future.②This paper is not study COBIT4.1 in depth,so it is necessary to study more about that.
论文关键词： 网络环境；会计内部控制；ERP；COBIT4.1；
Key words（英文摘要）： Network Environment；Internal accounting Control；ERP；COBIT4.1；