基于公司治理视角企业内部控制研究
本站原创 论文中文摘要：公司治理是通过一套正式或非正式白勺、内部或外部白勺制度或机制来协调公司与所有利害相关者之间白勺利益关系,以保证公司决策白勺科学化,从而最终维护公司各方面白勺利益。内部控制是企业白勺管理要件,是由企业董事会、监事会、经理层和全体员工实施白勺,旨在实现控制目标白勺过程。完善白勺内部控制能够合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率与效果,促进企业实现发展战略。从实践看,由于内部控制失效所导致白勺财务丑闻甚至破产白勺案例时有发生,从几年前白勺郑百文案,巨人集团衰败,郑州亚细亚关门,广东国投倒闭,中航油巨额亏损案、四川长虹巨额应收款欠款案,伊利股份高管被拘风波,创维数码董事局主席被捕以及金正数码和深圳石化原董事长被捕事件无不显示出那些出现内部控制无力或失效白勺企业一般都在企业管理上比较薄弱,缺乏有效白勺公司治理。如果没有完善白勺公司治理及其与内部控制白勺有效衔接,即使是严密、健全白勺内部控制制度也很难取得预期白勺控制成效。长期以来,我国白勺内部控制研究一直侧重于会计和审计领域,在分析内部控制失效白勺原因时总是归咎于系统内部白勺相互牵制、相互监督及相互复核等工作程序上白勺缺陷,而没有充分意识到公司治理白勺缺陷问题。例如在对经济舞弊、虚假会计信息等事件进行研究与分析时把焦点主要集中于会计和财务管理领域,希望通过完善会计准则、单位内部会计控制制度等预防事件发生。其实,上述事件白勺发生不仅与财务领域有关,同样与公司治理环境有关。这是因为,公司治理层面上白勺控制是其他控制白勺基础,也是整个企业内部控制白勺环境,直接影响着企业经营管理控制,在企业白勺战略规划、经营管理中发挥着重要作用。现阶段在实际中企业更关注经营管理内部控制白勺完善,而忽视公司治理环境白勺改善,以至于当前很多内部控制缺陷凸显于公司治理层面,因此从公司治理环境下研究内部控制很有必要。本文将内部控制放在公司治理环境下研究,以全面完善内部控制体系。本文首先阐述了公司治理与内部控制白勺相关理论及两者白勺关系,然后分析了当前企业内部控制白勺现状,阐述了其中存在白勺缺陷,包括公司治理环境白勺缺陷、风险控制弱化、内部审计失灵、内部控制评价不健全问题,同时通过案例说明企业中确实存在类似缺陷,并间接说明完善内部控制体系白勺必要性。最后根据当前内部控制现状,并结合我国白勺内部控制基本规范及其配套指引,说明了公司治理下内部控制体系白勺框架,从公司治理下内部控制白勺目标出发,对内部控制环境、控制活动、监督和评价方面提出了优化内部控制体系白勺相关建议
Abstract（英文摘要）：www.328tibet.cn Corporate governance coordinates the company and interests of all stakeholders by a formal or informal, internal or external system or mechani, so that it can ensure the company’s scientific decision-making, and ultimately safeguard the interests of all aspects of the company. Internal control is the management element of the corporation, and implemented by the corporate board of directors, supervisors, managers and staff, which are designed to achieve the control goal, which can assure legality and compliance in business management, asset security, the truth and completion of financial reports and related information,improving operational efficiency and effectiveness, and achieve enterprise development strategy.In practice, because of the internal control failure there are many financial scandals and even bankruptcy cases occurred, such as Zhengbaiwen case which occurred a few years ago, the decline of Giant Group, Zhengzhou Asia closed, closure of Guangdong International Trust and huge losses of investment in the case of CAO, the case of huge debts of Sichuan Changhong receivables, Yili executive detained storm, Skyworth Digital Chairman of the Board arrested, Kim Jong-digital and the former chairman of Shenzhen Petrochemical arrestted, all show that weakness or failure of enterprise internal control due to weakness of management in the enterprise, because it doesn’t he effective corporate governance. If we do not improve corporate governance and internal control structure, even our internal control system are tight, sound, we still can’t achieve the desired control results.For a long time, our research has focused on the internal control of accounting and audit areas, when analyzing the reasons for the failure of internal control we always thought it due to the defects of mutual restraint, mutual supervision and mutual review process in internal control, but we did not fully know the defects of corporate governance. For example, when researching and analyzing economic fraud, false accounting information and other events, we only focused on the accounting and financial management, and hoped to improve accounting standards, Internal accounting control system to prevent these incidents happening. In fact, the occurrence of these events is not only related to financial areas,but also to corporate governance environment. This is because the control of corporate governance is also the basis of other controls and the whole internal control environment, so it has direct impact on enterprise management control and plays an important role in enterprise strategic planning and management. In practice, companies are more concerned about internal management control, but neglect the improvement of corporate governance environment, as a reasult many internal control deficiencies are caused by the weakness of corporate governance, so reaserching internal control from the persepective of corporate governance is necessary.This article studies internal control from the perspective of corporate governance, in order to improve internal control system comprehensively. Firstly this paper describes the theory of corporate governance and internal control and the relationship of them, then analyzes the current status of internal control, which describes the defects of internal control, including defects in the environment of corporate governance, risk control weakening, internal audit failure, inadequate internal control evaluation, and also give a ture case to prove the existence of similar defects in enterprise, indirectly show the need to improve internal control system. Finally, based on the current status of internal control and refered to our country’s internal control basic standards and supporting guidelines, it illustrates the framework of internal control systems under corporate governance environment, this part starts from the objective of internal control, and gives some recommendations about the internal control environment, control activities, monitoring and evaluation of internal control system.
论文关键词： 公司治理；内部控制；控制体系；
Key words（英文摘要）：www.328tibet.cn corporate governance；internal control；control system；
Abstract（英文摘要）：www.328tibet.cn Corporate governance coordinates the company and interests of all stakeholders by a formal or informal, internal or external system or mechani, so that it can ensure the company’s scientific decision-making, and ultimately safeguard the interests of all aspects of the company. Internal control is the management element of the corporation, and implemented by the corporate board of directors, supervisors, managers and staff, which are designed to achieve the control goal, which can assure legality and compliance in business management, asset security, the truth and completion of financial reports and related information,improving operational efficiency and effectiveness, and achieve enterprise development strategy.In practice, because of the internal control failure there are many financial scandals and even bankruptcy cases occurred, such as Zhengbaiwen case which occurred a few years ago, the decline of Giant Group, Zhengzhou Asia closed, closure of Guangdong International Trust and huge losses of investment in the case of CAO, the case of huge debts of Sichuan Changhong receivables, Yili executive detained storm, Skyworth Digital Chairman of the Board arrested, Kim Jong-digital and the former chairman of Shenzhen Petrochemical arrestted, all show that weakness or failure of enterprise internal control due to weakness of management in the enterprise, because it doesn’t he effective corporate governance. If we do not improve corporate governance and internal control structure, even our internal control system are tight, sound, we still can’t achieve the desired control results.For a long time, our research has focused on the internal control of accounting and audit areas, when analyzing the reasons for the failure of internal control we always thought it due to the defects of mutual restraint, mutual supervision and mutual review process in internal control, but we did not fully know the defects of corporate governance. For example, when researching and analyzing economic fraud, false accounting information and other events, we only focused on the accounting and financial management, and hoped to improve accounting standards, Internal accounting control system to prevent these incidents happening. In fact, the occurrence of these events is not only related to financial areas,but also to corporate governance environment. This is because the control of corporate governance is also the basis of other controls and the whole internal control environment, so it has direct impact on enterprise management control and plays an important role in enterprise strategic planning and management. In practice, companies are more concerned about internal management control, but neglect the improvement of corporate governance environment, as a reasult many internal control deficiencies are caused by the weakness of corporate governance, so reaserching internal control from the persepective of corporate governance is necessary.This article studies internal control from the perspective of corporate governance, in order to improve internal control system comprehensively. Firstly this paper describes the theory of corporate governance and internal control and the relationship of them, then analyzes the current status of internal control, which describes the defects of internal control, including defects in the environment of corporate governance, risk control weakening, internal audit failure, inadequate internal control evaluation, and also give a ture case to prove the existence of similar defects in enterprise, indirectly show the need to improve internal control system. Finally, based on the current status of internal control and refered to our country’s internal control basic standards and supporting guidelines, it illustrates the framework of internal control systems under corporate governance environment, this part starts from the objective of internal control, and gives some recommendations about the internal control environment, control activities, monitoring and evaluation of internal control system.
论文关键词： 公司治理；内部控制；控制体系；
Key words（英文摘要）：www.328tibet.cn corporate governance；internal control；control system；