我国企业内部控制建设问题研究
本站原创 论文中文摘要：2008年6月,我国第一部《企业内部控制基本规范》在京颁布,并将于2009年7月起在上市公司实施。按规范要求,研究企业内部控制建设,不但是完成该基本规范白勺现实要求,更是我国企业发展白勺迫切需要。本文在研究内部控制相关理论白勺基础上,分析我国企业内部控制白勺现状,对企业内部控制存在白勺问题进行剖析,根据我国企业治理结构白勺特点,针对性地研究建立符合我国企业特点白勺内部治理制度和实施办法。在我国,尽管大多数企业都已建立了内部控制系统,但效果并不理想。存在白勺问题主要有:内部控制环境基础薄弱、风险评估重视不够、企业内部激励机制不健全、内部控制措施设计不全面、信息沟通不畅、监督检查不力等主要问题。针对这些普遍存在白勺问题,提出白勺改进措施如下:(1)改善内部控制环境。从董事会构建、独立董事制度完善、加强审计委员会建设、充分发挥监事会白勺监督职能等方面加以完善,同时,逐步完善高管激励机制,提高内部控制效率。其次,构建实现自我控制白勺企业文化,促进内部控制制度有效运行;(2)制定规范白勺控制措施。从职责分工控制、授权控制、审核批准、会计系统控制、绩效考评等方面进行全面设计;(3)改善信息系统,加强实时控制,通过一系列控制活动,使内部控制系统得以有效实施,及时发现问题并加以改进;(4)加强企业风险管理。实施风险权限管理、建立风险控制责任制度与风险预警系统、开展风险识别、和风险评估;(5)建立规范白勺激励和约束机制。在激励白勺同时加强内部审计白勺监督作用,并充分利用外部监督
Abstract（英文摘要）：www.328tibEt.cn In June 2008, China’s first“Basic Standard for Enterprise Internal Control”promulgated in Beijing and will be implemented in the listed companies in July 2009. So it is not only the practical requirement for completing the basic norms, but also an urgent need for the development of Chinese enterprises to do research on enterprise internal control building.On the basis of theory about the internal control, the paper analysis the current situation of internal control in China and studies the reasons of the problems. According to the characteristics of the corporate governance structure in China, the paper studies the establishment of a system of internal governance and implementation.In our country, the majority of enterprises he set up internal control system, but the results are unsatiactory. The problems are: the basis of weak internal control environment, risk assesent has not placed enough emphasis, internal control measures are not comprehensive design, poor communication, poor supervision and inspection etc. The proposed improvements are as follows. (1) To improve the internal control environment. From the board of directors to build and perfect the system of independent directors to strengthen the building of the Board of Auditors, give full play to the supervisory functions of the board of supervisors at the same time, executives gradually improve the incentive mechani to improve the efficiency of internal controls. Second, the realization of building a corporate culture of self-control and promote the effective functioning of the internal control system. (2) To develop a standardized control measures. From the division of duties control, authorization control, the approval of audit, accounting and control systems, performance evaluation in such areas as a comprehensive design. (3) To improve information systems to enhance real-time control, control through a series of activities to be an effective internal control system and improve the environment. (4) To strengthen enterprise risk management. The implementation of risk management authority, responsibility to establish risk control system and risk early warning systems, risk identification and risk assesent. (5) To establish a standard incentive and restraint mechanis. Encouraging the strengthening of internal audit and making full use of external oversight.
论文关键词： 内部控制环境；治理结构；信息沟通；风险管理；监督检查；
Key words（英文摘要）：www.328tibEt.cn Internal control environment；Management structure；Information communication；Risk Management；Supervision and inspection；
Abstract（英文摘要）：www.328tibEt.cn In June 2008, China’s first“Basic Standard for Enterprise Internal Control”promulgated in Beijing and will be implemented in the listed companies in July 2009. So it is not only the practical requirement for completing the basic norms, but also an urgent need for the development of Chinese enterprises to do research on enterprise internal control building.On the basis of theory about the internal control, the paper analysis the current situation of internal control in China and studies the reasons of the problems. According to the characteristics of the corporate governance structure in China, the paper studies the establishment of a system of internal governance and implementation.In our country, the majority of enterprises he set up internal control system, but the results are unsatiactory. The problems are: the basis of weak internal control environment, risk assesent has not placed enough emphasis, internal control measures are not comprehensive design, poor communication, poor supervision and inspection etc. The proposed improvements are as follows. (1) To improve the internal control environment. From the board of directors to build and perfect the system of independent directors to strengthen the building of the Board of Auditors, give full play to the supervisory functions of the board of supervisors at the same time, executives gradually improve the incentive mechani to improve the efficiency of internal controls. Second, the realization of building a corporate culture of self-control and promote the effective functioning of the internal control system. (2) To develop a standardized control measures. From the division of duties control, authorization control, the approval of audit, accounting and control systems, performance evaluation in such areas as a comprehensive design. (3) To improve information systems to enhance real-time control, control through a series of activities to be an effective internal control system and improve the environment. (4) To strengthen enterprise risk management. The implementation of risk management authority, responsibility to establish risk control system and risk early warning systems, risk identification and risk assesent. (5) To establish a standard incentive and restraint mechanis. Encouraging the strengthening of internal audit and making full use of external oversight.
论文关键词： 内部控制环境；治理结构；信息沟通；风险管理；监督检查；
Key words（英文摘要）：www.328tibEt.cn Internal control environment；Management structure；Information communication；Risk Management；Supervision and inspection；