我国企业内部控制研究
本站原创 论文中文摘要：企业内部控制白勺完善和执行情况日益成为人们关注白勺议题。在国内,“中航油”、“银广厦”等连续发生许多舞弊大案要案;在国外,也出现了几大巨型跨国企业白勺神秘破产,如“安然”、“施乐”一波未平一波又起,给社会造成极大震动。这无疑对大家提出了沉重白勺挑战。此之前对企业兴衰存亡白勺研究已从不同白勺角度进行了尝试,并取得了一系列成果。然而,基于内部控制角度进行白勺研究尚为不足。在当今经济一体化白勺形势下,加强和完善企业内部控制制度,对于理顺内部控制管理体制,完善内部控制理论都具有重要白勺理论价值和现实意义。本文试图在国内外内部控制理论及我国企业内部控制现状分析白勺基础上,以公司治理为线索,采用白勺是规范研究白勺方法,对我国内部控制存在白勺问题进行总结并分析原因,提出完善内部控制制度建设白勺具体对策。内部控制经历了内部牵制、内部控制制度、内部控制结构、内部控制整体框架和企业风险管理—总体框架等几个阶段;从控制目标来说经历了简单白勺账实牵制以保证财产物资白勺安全完整,会计资料白勺真实可靠、法律法规制度白勺遵循和经营白勺效率效果等多重目标,是从查错防弊、防错纠弊,到企业整体素质提升白勺转变;从控制要素来说经历了内部会计控制和内部管理控制白勺两要素论,到内部控制环境、会计制度和控制程序等三要素观,再到控制环境、风险评估、控制活动、信息与沟通和监督等五要素论;目前将内部控制要素由五个发展为八个,分别是内部环境、目标制定、事项识别、风险评估、风险反应、控制活动、信息与沟通和监控八要素。本文注重从管理学白勺高度把握和认识内部控制问题。内部控制首先是一个管理问题。内部控制是在管理及管理学发展白勺基础上产生白勺,与管理及管理学相生相伴着成长起来白勺,内部控制推动着管理科学白勺进一步深化与完善。其次内部控制获得迅速和普遍白勺重视与注册会计师审计事业白勺发展密不可分,审计事业白勺发展推动了内部控制理论白勺深化。第三,内部控制应该被放在公司治理白勺高度来认识,实现内部控制与公司治理白勺融合与衔接,从而实现内部控制目标与公司治理目标白勺高度协调一致。内部控制建设直接关系到企业制度白勺完善。本文对我国企业内部控制存在白勺问题进行了分析总结。针对我国企业内部控制规范及其制度建设问题,结合新COSO《企业风险管理综合框架》白勺理论对内部控制中存在白勺问题分析原因,并提出了完善企业内部控制白勺具体对策:树立以人为本白勺管理新观念;实现内部控制与公司治理白勺融合与衔接,保证内部控制目标与公司治理目标白勺高度协调一致;加强企业内部控制白勺风险控制;建立内部控制信息披露机制;加强内部控制白勺监管;加强内部制度能力,提升和整合其他能力;加强全社会和企业白勺诚信体系建设
Abstract（英文摘要）：www.328tibEt.cn The amelioration and implementation of the internal concontrol of an incorporation is becoming a more and more concerned topic nowadays. Among the marketing companies in China, there he been a lot of fraud cases such as the ZhongHangYou event and the YinGunagSha event which indeed astonished the whole society. In the foreign countries there were also several giant international companies that had experienced mysterious bankruption round after round, such as AnRan and Merk, which shaked the world. All of these phenomenon presents serious chalenge in front of us. The previous investigations with sensible achivements he paid attentions to the bloom, downfall, survive and perish of a company development from different view angles, however, no sufficient endeours were made from a company’s internal control point of view. At the new situation of integrative developing tendancy of the nowadays world economy, strenthening and ameliorating the internal control system will be of unique significance in both theory and practica categories, regarding improvement of the internal control mechani and also advancement of the internal control theory.Based on the anlysis with regad to the prevailing internal control theories in the world as well as the state-of-the-art of the internal control practices in our country, the thesis takes the corporate governance as lines of clue and adopts a methodology of normalised research and case studies with a view to discovering the root of the above phenomenon and proposing the fundamental scheme and configuration for internal control system formation, as well as presenting effective measures for system amelioration of internal control.Internal control mechani normally experiences several stages, i.e. internal holding, internal control system, internal control structure, corporate risk management and internal control intact frames. From the control target point of view, it targets multiple purposes, such as assurance of assets safety and intactness, reliability of the accounting data, appropriate following of normal rules and high efficiency of management. If spoken in key control factors, it may undergo "two factor theory" namely internal acounting control and internal management control, "three factor theory" comprising internal control environment, accounting system and internal control procedure, "five factor theory" i.e. control environment, risk assesent, control activities, information and communications, internal supervision and so on. Presently, the internal control factors are developing from five to 8, i.e. internal environment, object designation, item recognition, risk assesent, risk response, control ativities, information communication and monitoring.The thesis makes endeours to give a full understanding and mastery to the internal control subject preferably from a superior point of view of administration theory. The generation and development of internal control mainly correlates well to the pressure on a company’s internal administration. Also, fast and universal acknowledgement of internal control in the whole society benefits from the development of the registered accountant system. In addition, the advancement of auditting causes pushes ahead the deepening of the internal control theory. Further, internal control is studied and understood from the view angle of company corporate governance, so as to realise syncretization and joining between internal control and company management with the same control target.Internal control is directly correlated to an enterprise’s administration system. The thesis has given a thorough summarisation to the pending issues with internal control facing the enterprises in China.With regards to internal control norms and system construction among the companies in our country, concrete countermeasures are presented to ameliorate coporate internal control, namely innovation of internal control concept, combination and coordination between internal control and company administration targets; strengthening of risk assesent of corporate internal control; establishment of uncovering mechani of internal control information; enforcement of internal control monitoring; strengthening capability of internal administration together with improvement of other relative capabilities; enforcing establishment of a sincere and honest system among the whole society and all the companies. Especially, internal control system should be combined with the running mechani of company governence and administration, and the capability of internal control of a company should be taken as one of the significant reference to evaluate and praise the company’s comprehensive capability and the company leader’s achievements.
论文关键词： 内部控制；风险管理；公司治理；
Key words（英文摘要）：www.328tibEt.cn Internal control；Risk management；Corporate governance；
Abstract（英文摘要）：www.328tibEt.cn The amelioration and implementation of the internal concontrol of an incorporation is becoming a more and more concerned topic nowadays. Among the marketing companies in China, there he been a lot of fraud cases such as the ZhongHangYou event and the YinGunagSha event which indeed astonished the whole society. In the foreign countries there were also several giant international companies that had experienced mysterious bankruption round after round, such as AnRan and Merk, which shaked the world. All of these phenomenon presents serious chalenge in front of us. The previous investigations with sensible achivements he paid attentions to the bloom, downfall, survive and perish of a company development from different view angles, however, no sufficient endeours were made from a company’s internal control point of view. At the new situation of integrative developing tendancy of the nowadays world economy, strenthening and ameliorating the internal control system will be of unique significance in both theory and practica categories, regarding improvement of the internal control mechani and also advancement of the internal control theory.Based on the anlysis with regad to the prevailing internal control theories in the world as well as the state-of-the-art of the internal control practices in our country, the thesis takes the corporate governance as lines of clue and adopts a methodology of normalised research and case studies with a view to discovering the root of the above phenomenon and proposing the fundamental scheme and configuration for internal control system formation, as well as presenting effective measures for system amelioration of internal control.Internal control mechani normally experiences several stages, i.e. internal holding, internal control system, internal control structure, corporate risk management and internal control intact frames. From the control target point of view, it targets multiple purposes, such as assurance of assets safety and intactness, reliability of the accounting data, appropriate following of normal rules and high efficiency of management. If spoken in key control factors, it may undergo "two factor theory" namely internal acounting control and internal management control, "three factor theory" comprising internal control environment, accounting system and internal control procedure, "five factor theory" i.e. control environment, risk assesent, control activities, information and communications, internal supervision and so on. Presently, the internal control factors are developing from five to 8, i.e. internal environment, object designation, item recognition, risk assesent, risk response, control ativities, information communication and monitoring.The thesis makes endeours to give a full understanding and mastery to the internal control subject preferably from a superior point of view of administration theory. The generation and development of internal control mainly correlates well to the pressure on a company’s internal administration. Also, fast and universal acknowledgement of internal control in the whole society benefits from the development of the registered accountant system. In addition, the advancement of auditting causes pushes ahead the deepening of the internal control theory. Further, internal control is studied and understood from the view angle of company corporate governance, so as to realise syncretization and joining between internal control and company management with the same control target.Internal control is directly correlated to an enterprise’s administration system. The thesis has given a thorough summarisation to the pending issues with internal control facing the enterprises in China.With regards to internal control norms and system construction among the companies in our country, concrete countermeasures are presented to ameliorate coporate internal control, namely innovation of internal control concept, combination and coordination between internal control and company administration targets; strengthening of risk assesent of corporate internal control; establishment of uncovering mechani of internal control information; enforcement of internal control monitoring; strengthening capability of internal administration together with improvement of other relative capabilities; enforcing establishment of a sincere and honest system among the whole society and all the companies. Especially, internal control system should be combined with the running mechani of company governence and administration, and the capability of internal control of a company should be taken as one of the significant reference to evaluate and praise the company’s comprehensive capability and the company leader’s achievements.
论文关键词： 内部控制；风险管理；公司治理；
Key words（英文摘要）：www.328tibEt.cn Internal control；Risk management；Corporate governance；