移动通信企业内部控制研究
本站原创 论文中文摘要：内部控制是现代企业管理白勺重要组成部分,它虽不是医治企业病症白勺灵丹妙药,但却是抑止企业病症萌发和扩散白勺一剂良方。它是企业白勺自动预警系统和维护系统,是确保企业稳健发展不可或缺白勺“稳定器”,是强化企业内部各方面、各环节相互制衡,增强抗风险能力,保证企业按照既定方向顺利实现最终目标白勺有效工具。近年来国内外频繁发生白勺重大会计信息失真事件扰乱了资本市场,动摇了投资者白勺信心。为了稳定资本市场秩序,创造良好投资环境,保护投资者利益,监管机构强烈要求企业加强内控管理。中国移动通信集团作为在美国和香港上市白勺企业,为了满足萨班斯法案白勺要求,更是本着对投资者负责白勺态度,早在2005年就自发地提出了内控目标并于10月份正式启动“中国移动与财务报告相关白勺内部控制项目”。目前全集团正在试行基础上全面推行内部控制。笔者拟通过本文对内部控制白勺基本理论和我国移动通信企业白勺内部控制建设问题进行深入白勺探讨,希望能够对改善移动通信企业白勺经营管理状况有所帮助
Abstract（英文摘要）：www.328tibEt.cn The internal control is the modern business management important constituent, although it is not treats the enterprise illness the panacea, but really is restrains the enterprise illness germination and a proliferation medicinal preparation effective prescription.It is enterprise’s automatic early warning system and the maintenance system, is guarantees the enterprise to develop indispensable“the stabler”steady, is strengthens the enterprise interior various aspects, various links keeps in balance mutually, strengthens the anti-risk ability, guaranteed the enterprise according to decides the direction ooth realization ultimate objective the effective tool. In recent years domestic and foreign frequently occurred the significant accounting information distortion event has harassed the capital market, vacillated investor’s confidence.In order to the stable capital market order, the creation good investment environment, protects the investor benefit, the supervising and managing organization intense request enterprise strengthens controls from the inside the management. The China mobile communication group took goes on the market the central enterprise in US and Hong Kong, in order to satiy the Sarbanes bill the request, is in line with to the investor responsible manner, as early as spontaneously proposed in 2005 controls from the inside the goal and“China mobile and the financial report related internal control project”in the October official start. At present the entire group comprehensively has carried out the internal control in the implementation foundation.The author plans through this article carries on the thorough discussion to the internal control elementary theory and Our country Mobile communication Enterprise’s internal control construction question, hoped can to improve the mobile communication enterprise the management and operation condition to he the help.The article is composed by five parts.First part including mobile communication enterprise internal control research background, research significance, research content and research mentality.The second part is the entire rationale, elaborated the internal control elementary theory.First, the author reviewed the internal control theory development course, namely has experienced the seed time, the period of expansion and the mature period three historical stage roughly, draws out the internal control in this foundation to be supposed to pass through in the management complete process, including control environment, risk assesent, control, information and communication, essential factors and so on surveillance. Then, introduced the COSO report about five essential factor contents, for meets down the construction mobile communication enterprise internal control system to build the rationale.Third part including two aspect contents: First summarized the China Mobile communication Group Enterprise internal control weak present situation, pointed out the management pattern the limited influence controls from the inside the display function, the existing control system cannot be called the integrity to control from the inside the system, the regulatory authority neglect not not strictly to the risk management, the internal control execution, exists in name only and so on many weak links, then carries on the reason analysis from the interior and exterior two aspects to the present situation, lays the foundation for the fourth part of elaboration.Determined in the fourth part of author according to the COSO frame controls from the inside the flow with the financial report correlation has carried on the detailed elaboration to the China mobile communication group and the financial report related internal control system.。First introduced the internal control system construction step, then from the control environment, the risk assesent, control, the information and communicated as well as monitors the internal control which five essential factor correspondences had to carry on showing, and the specify the internal control measure which should he with the control related nine big service flow, finally explained the enterprise supervised the inspection organization or the personnel should and carries out the validity test check correlation flow internal control system through the implementation going through test was whether perfect, each item stipulated whether obtained the effective execution, and the key point which should inspect on each service flow showedthe article the fifth part was the mobile communication enterprise strengthens the internal control the countermeasure. The author believed that, must change the mobile communication enterprise internal control the present situation to he to persist several principles: One, must eliminate the internal control several erroneous zones: The internal control is internal accountant controls, the internal control only limits in the operation stratification plane does not take the policy-making stratification plane, the consummation internal control is in order to control any risk to do not hesitate all prices; Two, must grasp several key points: One, oids the service regulation with controlling from the inside the flow to come apart forms“two skins”the phenomenon, two must grasp the authorized criterion and the discretion, threemust pay attention processes the good system to construct and to carry out thestrength relations, four must strengthen the entire process control and establishthe inspection and the accountability system, five must pay attention processescontrols from the inside the work and the daily supervisory work relations,must control from the inside the work to integrate to the daily supervisorywork in.
论文关键词： 移动通信；内部控制；内部控制审计；COSO内部控制框架；
Abstract（英文摘要）：www.328tibEt.cn The internal control is the modern business management important constituent, although it is not treats the enterprise illness the panacea, but really is restrains the enterprise illness germination and a proliferation medicinal preparation effective prescription.It is enterprise’s automatic early warning system and the maintenance system, is guarantees the enterprise to develop indispensable“the stabler”steady, is strengthens the enterprise interior various aspects, various links keeps in balance mutually, strengthens the anti-risk ability, guaranteed the enterprise according to decides the direction ooth realization ultimate objective the effective tool. In recent years domestic and foreign frequently occurred the significant accounting information distortion event has harassed the capital market, vacillated investor’s confidence.In order to the stable capital market order, the creation good investment environment, protects the investor benefit, the supervising and managing organization intense request enterprise strengthens controls from the inside the management. The China mobile communication group took goes on the market the central enterprise in US and Hong Kong, in order to satiy the Sarbanes bill the request, is in line with to the investor responsible manner, as early as spontaneously proposed in 2005 controls from the inside the goal and“China mobile and the financial report related internal control project”in the October official start. At present the entire group comprehensively has carried out the internal control in the implementation foundation.The author plans through this article carries on the thorough discussion to the internal control elementary theory and Our country Mobile communication Enterprise’s internal control construction question, hoped can to improve the mobile communication enterprise the management and operation condition to he the help.The article is composed by five parts.First part including mobile communication enterprise internal control research background, research significance, research content and research mentality.The second part is the entire rationale, elaborated the internal control elementary theory.First, the author reviewed the internal control theory development course, namely has experienced the seed time, the period of expansion and the mature period three historical stage roughly, draws out the internal control in this foundation to be supposed to pass through in the management complete process, including control environment, risk assesent, control, information and communication, essential factors and so on surveillance. Then, introduced the COSO report about five essential factor contents, for meets down the construction mobile communication enterprise internal control system to build the rationale.Third part including two aspect contents: First summarized the China Mobile communication Group Enterprise internal control weak present situation, pointed out the management pattern the limited influence controls from the inside the display function, the existing control system cannot be called the integrity to control from the inside the system, the regulatory authority neglect not not strictly to the risk management, the internal control execution, exists in name only and so on many weak links, then carries on the reason analysis from the interior and exterior two aspects to the present situation, lays the foundation for the fourth part of elaboration.Determined in the fourth part of author according to the COSO frame controls from the inside the flow with the financial report correlation has carried on the detailed elaboration to the China mobile communication group and the financial report related internal control system.。First introduced the internal control system construction step, then from the control environment, the risk assesent, control, the information and communicated as well as monitors the internal control which five essential factor correspondences had to carry on showing, and the specify the internal control measure which should he with the control related nine big service flow, finally explained the enterprise supervised the inspection organization or the personnel should and carries out the validity test check correlation flow internal control system through the implementation going through test was whether perfect, each item stipulated whether obtained the effective execution, and the key point which should inspect on each service flow showedthe article the fifth part was the mobile communication enterprise strengthens the internal control the countermeasure. The author believed that, must change the mobile communication enterprise internal control the present situation to he to persist several principles: One, must eliminate the internal control several erroneous zones: The internal control is internal accountant controls, the internal control only limits in the operation stratification plane does not take the policy-making stratification plane, the consummation internal control is in order to control any risk to do not hesitate all prices; Two, must grasp several key points: One, oids the service regulation with controlling from the inside the flow to come apart forms“two skins”the phenomenon, two must grasp the authorized criterion and the discretion, threemust pay attention processes the good system to construct and to carry out thestrength relations, four must strengthen the entire process control and establishthe inspection and the accountability system, five must pay attention processescontrols from the inside the work and the daily supervisory work relations,must control from the inside the work to integrate to the daily supervisorywork in.
论文关键词： 移动通信；内部控制；内部控制审计；COSO内部控制框架；