【摘要】：當(dāng)今世界正處于大數(shù)據(jù)時(shí)代,世界經(jīng)濟(jì)愈發(fā)復(fù)雜,科學(xué)技術(shù)日益精進(jìn),企業(yè)所遇到的挑戰(zhàn)和風(fēng)險(xiǎn)也陸續(xù)增加。此時(shí),完善內(nèi)部控制的有效建設(shè)是當(dāng)代企業(yè)優(yōu)化日常生產(chǎn)經(jīng)營不可或缺的一部分。中國企業(yè)也在借鑒國外的內(nèi)部控制框架的基礎(chǔ)上積極加強(qiáng)其內(nèi)部控制建設(shè),但是在引用國外內(nèi)部控制框架的過程中,很多企業(yè)產(chǎn)生“水土不服”的現(xiàn)象,也就是國外的內(nèi)部控制文化與我國傳統(tǒng)文化在某些方面有一定沖突,導(dǎo)致其在我國應(yīng)用時(shí)出現(xiàn)了一系列不良反應(yīng)。因此,本文以COSO內(nèi)部控制框架為基礎(chǔ),以中集集團(tuán)的內(nèi)部控制作為對(duì)象,研究中集的內(nèi)部控制建設(shè)性舉措,力求為其他企業(yè)減輕內(nèi)控的“水土不服”帶來一定的借鑒,為其他企業(yè)改進(jìn)內(nèi)部控制體系建設(shè)給予一定的參考,具有一定的實(shí)踐意義。本文采用案例分析和實(shí)地調(diào)查法,以連續(xù)五年內(nèi)部控制自我評(píng)價(jià)報(bào)告為優(yōu)秀且其審計(jì)師事務(wù)所發(fā)表無保留意見的中集集團(tuán)為研究對(duì)象,分析了中集集團(tuán)內(nèi)部控制發(fā)展的初始階段、完善階段和成熟階段。然后根據(jù)COSO公布的內(nèi)部控制框架內(nèi)容,從內(nèi)部控制環(huán)境,風(fēng)險(xiǎn)評(píng)估,控制活動(dòng),信息與溝通和內(nèi)部監(jiān)督五個(gè)要素來解析中集集團(tuán)內(nèi)部控制體系的現(xiàn)狀,總結(jié)出中集集團(tuán)內(nèi)部控制的特點(diǎn),以期給其他集團(tuán)有效實(shí)施內(nèi)控并在一定程度上克服“水土不服”帶來啟示。研究顯示,企業(yè)在實(shí)施借鑒國外內(nèi)部控制框架時(shí),應(yīng)當(dāng)致力于傳統(tǒng)文化和國外文化的沖突化解和融合,也許能從根本上解決“水土不服”的現(xiàn)象。本文的創(chuàng)新之處在于目前國內(nèi)的內(nèi)部控制文獻(xiàn)依舊是理論研究多于實(shí)踐研究,而本文選取了中集集團(tuán)內(nèi)部控制,從實(shí)際案例的角度具體解析了其內(nèi)部控制。另一方面,我國大部分有關(guān)內(nèi)部控制的文獻(xiàn)都是以內(nèi)部控制不完善的企業(yè)為例,分析企業(yè)在內(nèi)部控制建設(shè)中存在的問題,提出解決的辦法。而很少有文獻(xiàn)以有效實(shí)施內(nèi)部控制的優(yōu)秀企業(yè)作為分析對(duì)象,探尋其成功施行內(nèi)控的亮點(diǎn)和特色,獲得一些啟示,尋找適用于其它企業(yè)改進(jìn)內(nèi)部控制的措施。
[Abstract]:Nowadays, the world is in the era of big data, the world economy is becoming more and more complex, science and technology are becoming more and more sophisticated, and the challenges and risks faced by enterprises are increasing one after another. At this time, improving the effective construction of internal control is an indispensable part of the optimization of daily production and management of contemporary enterprises. Chinese enterprises are also actively strengthening their internal control construction on the basis of drawing lessons from foreign internal control frameworks. However, in the process of quoting foreign internal control frameworks, many enterprises have produced a phenomenon of "water and earth resistance". That is, the internal control culture of foreign countries conflicts with our traditional culture in some aspects, which leads to a series of adverse reactions when it is applied in our country. Therefore, based on the internal control framework of COSO and taking the internal control of CIMC as the object, this paper studies the constructive measures of internal control of CIMC, and tries to bring some lessons for other enterprises to reduce the internal control. For other enterprises to improve the internal control system to give a certain reference, has a certain practical significance. In this paper, case analysis and field investigation are used to study the internal control self-evaluation report for five consecutive years. This paper analyzes the initial stage, perfect stage and mature stage of internal control development of CIMC. Then according to the content of internal control framework published by COSO, this paper analyzes the current situation of the internal control system of CIMC from five elements: internal control environment, risk assessment, control activities, information and communication, and internal supervision. This paper summarizes the characteristics of internal control of CIMC in order to bring enlightenment to other groups to effectively implement internal control and overcome "water and earth resistance" to a certain extent. The research shows that enterprises should devote themselves to the conflict resolution and integration of traditional culture and foreign culture when they implement the internal control framework of foreign countries, which may fundamentally solve the phenomenon of "water and earth not accepting". The innovation of this paper is that the domestic internal control literature is still more theoretical than practical research, and this paper selects the internal control of CIMC Group, and analyzes its internal control from the perspective of practical cases. On the other hand, most of the literatures about internal control in our country take imperfect internal control enterprises as an example, analyze the problems existing in the construction of internal control, and put forward the solutions. However, few documents take the excellent enterprises that effectively implement internal control as the analysis object, explore the bright spot and characteristic of its successful implementation, get some enlightenment, and find the measures suitable for other enterprises to improve the internal control.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.4;F406.7

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