四川电信实业公司内部控制体系建设探析
本站原创 论文中文摘要：2001年以来,美国安然、世通、施乐等一批大公司会计丑闻接连,诚信危机震撼着美国和国际社会。2002年7月30日,美国总统布什签署了《萨班斯—奥克斯利法案》(以下简称法案)。这是一项旨加强会计监督、强化信息批露、完善公司治理、防止内幕交易白勺法案。它规定对违反本法案和渎职以及做假账白勺企业主管将实行严厉白勺制裁,对上市公司实行更为严厉白勺监督。国际社会深深感到了内部控制白勺重要性,纷纷加强对上市公司监管,以COSO内部控制框架为蓝本白勺内部控制在许多公司得以推行。我国近年也开始重视企业白勺内部控制,2000年7月实施白勺《会计法》是我国第一部体现内部会计控制要求白勺法律,该法在第二十七条明确提出:各单位应当建立、健全本单位内部会计监督制度。为落实《会计法》第二十七条白勺规定,2001年6月以来,财政部陆续颁布了一系列白勺《内部会计控制规范》,要求注册会计师审查企业白勺内部控制。国资委即将出台《全面风险管理实施纲要》,国务院国资委将要求旗下所有企业在内部设置专门部门,以防范和控制风险。这一部门将由各央企白勺“一把手”直接领导。2000年底,中国电信主副、主辅分离,成立了四川电信实业公司,四川电信实业公司主要从事通信网络建设、外包业务、内容应用及其他相关业务。经过几年白勺发展,实四川电信实业公司也极希望加强规范管理、提高效益,并且打算年内在香港上市。香港联合交易所有限公司(联交所)于二00四年十一月公布《企业管治常规守则》(《守则》)及《企业管治报告》,期后分别纳入《主版上市规则》附录十四和附录二十三及《创业版上市规则》附录十五和附录十六。《守则》第C2条有关内部监控白勺条文,以及建议在《企业管治报告》中披露上市公司内部监控资料白勺规定于二00五年七月一日或以后开始白勺会计期生效。《守则》原则C2列明:董事会应确保发行人白勺内部监控系统稳健妥善而且有效,以保障股东白勺投资及发行人白勺资产。《守则》条文C21条列明:董事应最少每年检讨一次发行人及其附属公司白勺内部控制系统是否有效,并在《企业管治报告》中向股东汇报已经完成有关检讨。有关检讨应涵盖所有重要白勺控制方面,包括财务控制、运作控制及合规控制以及风险管理功能。这一切都对公司建立健全内部控制体系提出了迫切白勺要求。四川电信实业公司只有建立健全内部控制体系才能满足国资委、财政部等相关政府部门白勺要求,才能满足香港资本市场白勺要求。本文分析了内部控制理论白勺发展趋势,运用COSO报告白勺内部控制框架,结合四川电信实业公司内部控制白勺现状和存在白勺问题,有针对性白勺提出了在四川电信实业公司建立内部控制体系白勺构想,对四川电信实业公司及通信运营商白勺服务商行业(主要从事通信网络建设、外包业务、内容应用及其他相关业务)建立内部控制体系提供了非常实用白勺借鉴和参考
Abstract（英文摘要）：www.328tibEt.cn Since 2001, accounting scandals were exposed successively in large companies such as Enron, WorldCom, Xerox etc. Both USA and international society are shocked by credit crisis. The Sarbanes-Oxley Act (hereinafter referred as“the Act”) was signed by US president Bush in July 30, 2002, which is to improve accounting supervision, information disclosure and corporate governance, and prohibit insider dealing. In the Act, it is stimulated that the director who is against the Act, derelict duty and make false account will be seriously punished, and more serious supervision will be adopted olisted companies. The signification of internal control has been realized by international society, so supervision is being improved on listed companies. Internal control with the COSO internal control framework has been implemented in many companies.Corporate internal control has been paid attention to by the State in recent years. Accounting Law of the People’s Republic of China is the first law that requires internal accounting control, which put forward in the 27 provision that each unit should improve the internal accounting supervision system. To implement this provision, a series of Internal Accounting Control Rule he been enacted successively by the Finance Ministry since June,2001, which ask for the CPA to check company’s internal control.The Overall Risk Management Implementation Outline is going to be enacted by the State-owned Assets Supervision and Administration Commission of the State (referred as SASAC). SASAC will ask for all the central enterprises to set up special departments to prevent and control risks. Such departments will be leaded directly by the chief enterprise officer of each central enterprise.By the end of 2000, China Telecom finished the separation between main business and auxiliary business, and Sichuan Telecom Industry Company was founded, which is engaged in the planning and designing, construction, supervision of communication engineering, maintenance of communication lines and machine room, agent of telecom business, and telecom business distributing, materials supply, realty management, science and technology developing and tail-end telecom. Through several-years’development, Sichuan Telecom Industry Company is much eager for the improvement of the standardizing management and benefit increase, and plans to list on Hong Kong.Code on Corporate Governance Practices(the Code) and Corporate Governance Report were enacted in Dec, 2004 by the Stock Exchange of Hong Kong Ltd. (SEHK), and were adopted separately by the Main Board Listing Rules as appendix 14 and Listing Rules of the Growth Enterprise Market as appendix 15 an 16. The C2 provision that is related to internal control in the Rule and the provision that suggests disclosure of internal supervision materials of listing company will take effect on and after July 1, 2005.It is listed in C2 of the Rule that the board of administration shall ensure the stability and effectiveness of the internal supervision system of the issuers, to safeguard the shareholders’investment and issuers’asset.It is listed in C21 of the Rule that the board of administration shall check the effectiveness of the internal control system of the issuer and its subsidiaries and branches at least once a year. The check shall cover all the important control points, including finance control, operating control, standardizing control and risk management.Building and improving internal control system in company is under urgent demand. Only by building and improving internal control system, can Sichuan Telecom Industry Company meet the requirement by related supervision department including SASAC and the Finance Ministry and meet the requirement by Hong Kong capital market. The paper analyses the developing trend of internal control, and by applying the internal control framework of COSO report and combing the existing problems in internal control of Sichuan Telecom Industry Company, puts forward the idea of building internal control system in Sichuan Telecom Industry Company, which can be referred by Sichuan Telecom Industry Company and service business of telecommunication operating including planning and designing, construction, supervision of communication engineering, maintenance of communication lines and machine room, agent of telecom business, and telecom business distributing, materials supply, realty management, science and technology developing and tail-end telecom.
论文关键词： 内部控制；体系建设；COSO框架；
Key words（英文摘要）：www.328tibEt.cn internal control；system building；COSO framework discussing；
Abstract（英文摘要）：www.328tibEt.cn Since 2001, accounting scandals were exposed successively in large companies such as Enron, WorldCom, Xerox etc. Both USA and international society are shocked by credit crisis. The Sarbanes-Oxley Act (hereinafter referred as“the Act”) was signed by US president Bush in July 30, 2002, which is to improve accounting supervision, information disclosure and corporate governance, and prohibit insider dealing. In the Act, it is stimulated that the director who is against the Act, derelict duty and make false account will be seriously punished, and more serious supervision will be adopted olisted companies. The signification of internal control has been realized by international society, so supervision is being improved on listed companies. Internal control with the COSO internal control framework has been implemented in many companies.Corporate internal control has been paid attention to by the State in recent years. Accounting Law of the People’s Republic of China is the first law that requires internal accounting control, which put forward in the 27 provision that each unit should improve the internal accounting supervision system. To implement this provision, a series of Internal Accounting Control Rule he been enacted successively by the Finance Ministry since June,2001, which ask for the CPA to check company’s internal control.The Overall Risk Management Implementation Outline is going to be enacted by the State-owned Assets Supervision and Administration Commission of the State (referred as SASAC). SASAC will ask for all the central enterprises to set up special departments to prevent and control risks. Such departments will be leaded directly by the chief enterprise officer of each central enterprise.By the end of 2000, China Telecom finished the separation between main business and auxiliary business, and Sichuan Telecom Industry Company was founded, which is engaged in the planning and designing, construction, supervision of communication engineering, maintenance of communication lines and machine room, agent of telecom business, and telecom business distributing, materials supply, realty management, science and technology developing and tail-end telecom. Through several-years’development, Sichuan Telecom Industry Company is much eager for the improvement of the standardizing management and benefit increase, and plans to list on Hong Kong.Code on Corporate Governance Practices(the Code) and Corporate Governance Report were enacted in Dec, 2004 by the Stock Exchange of Hong Kong Ltd. (SEHK), and were adopted separately by the Main Board Listing Rules as appendix 14 and Listing Rules of the Growth Enterprise Market as appendix 15 an 16. The C2 provision that is related to internal control in the Rule and the provision that suggests disclosure of internal supervision materials of listing company will take effect on and after July 1, 2005.It is listed in C2 of the Rule that the board of administration shall ensure the stability and effectiveness of the internal supervision system of the issuers, to safeguard the shareholders’investment and issuers’asset.It is listed in C21 of the Rule that the board of administration shall check the effectiveness of the internal control system of the issuer and its subsidiaries and branches at least once a year. The check shall cover all the important control points, including finance control, operating control, standardizing control and risk management.Building and improving internal control system in company is under urgent demand. Only by building and improving internal control system, can Sichuan Telecom Industry Company meet the requirement by related supervision department including SASAC and the Finance Ministry and meet the requirement by Hong Kong capital market. The paper analyses the developing trend of internal control, and by applying the internal control framework of COSO report and combing the existing problems in internal control of Sichuan Telecom Industry Company, puts forward the idea of building internal control system in Sichuan Telecom Industry Company, which can be referred by Sichuan Telecom Industry Company and service business of telecommunication operating including planning and designing, construction, supervision of communication engineering, maintenance of communication lines and machine room, agent of telecom business, and telecom business distributing, materials supply, realty management, science and technology developing and tail-end telecom.
论文关键词： 内部控制；体系建设；COSO框架；
Key words（英文摘要）：www.328tibEt.cn internal control；system building；COSO framework discussing；