基于COSO框架的中集集團內部控制模式研究
發(fā)布時間：2018-12-11 10:58
【摘要】：當今世界正處于大數(shù)據時代,世界經濟愈發(fā)復雜,科學技術日益精進,企業(yè)所遇到的挑戰(zhàn)和風險也陸續(xù)增加。此時,完善內部控制的有效建設是當代企業(yè)優(yōu)化日常生產經營不可或缺的一部分。中國企業(yè)也在借鑒國外的內部控制框架的基礎上積極加強其內部控制建設,但是在引用國外內部控制框架的過程中,很多企業(yè)產生“水土不服”的現(xiàn)象,也就是國外的內部控制文化與我國傳統(tǒng)文化在某些方面有一定沖突,導致其在我國應用時出現(xiàn)了一系列不良反應。因此,本文以COSO內部控制框架為基礎,以中集集團的內部控制作為對象,研究中集的內部控制建設性舉措,力求為其他企業(yè)減輕內控的“水土不服”帶來一定的借鑒,為其他企業(yè)改進內部控制體系建設給予一定的參考,具有一定的實踐意義。本文采用案例分析和實地調查法,以連續(xù)五年內部控制自我評價報告為優(yōu)秀且其審計師事務所發(fā)表無保留意見的中集集團為研究對象,分析了中集集團內部控制發(fā)展的初始階段、完善階段和成熟階段。然后根據COSO公布的內部控制框架內容,從內部控制環(huán)境,風險評估,控制活動,信息與溝通和內部監(jiān)督五個要素來解析中集集團內部控制體系的現(xiàn)狀,總結出中集集團內部控制的特點,以期給其他集團有效實施內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)在實施借鑒國外內部控制框架時,應當致力于傳統(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的內部控制文獻依舊是理論研究多于實踐研究,而本文選取了中集集團內部控制,從實際案例的角度具體解析了其內部控制。另一方面,我國大部分有關內部控制的文獻都是以內部控制不完善的企業(yè)為例,分析企業(yè)在內部控制建設中存在的問題,提出解決的辦法。而很少有文獻以有效實施內部控制的優(yōu)秀企業(yè)作為分析對象,探尋其成功施行內控的亮點和特色,獲得一些啟示,尋找適用于其它企業(yè)改進內部控制的措施。
[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.
【學位授予單位】：廣東財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.4;F406.7
本文編號：2372416
[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.
【學位授予單位】：廣東財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.4;F406.7
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