發(fā)布時(shí)間：2018-01-20 00:59

  本文關(guān)鍵詞： 內(nèi)部控制 控制要素 信托公司 模糊評(píng)價(jià)　出處：《東華大學(xué)》2012年博士論文　論文類型：學(xué)位論文

【摘要】：內(nèi)部控制是我國(guó)管理和財(cái)務(wù)理論界和實(shí)務(wù)界近年來(lái)討論比較多的一個(gè)課題,無(wú)論是銀監(jiān)會(huì)、證監(jiān)會(huì)、保監(jiān)會(huì)、財(cái)政部等政府部門還是注冊(cè)會(huì)計(jì)師、審計(jì)師行業(yè)協(xié)會(huì)以及企業(yè)的管理者,都把希望投向了內(nèi)部控制——一個(gè)尚沒(méi)有得到深入研究的課題。各方都在努力為我國(guó)的企業(yè)制定內(nèi)部控制的規(guī)則,但到目前對(duì)于我國(guó)信托公司的內(nèi)部控制還很少有系統(tǒng)性的研究,尤其是通過(guò)一些定量分析手段開展的研究。 在國(guó)際上,尤其以美國(guó)為代表的西方發(fā)達(dá)國(guó)家在長(zhǎng)期的企業(yè)內(nèi)部控制管理實(shí)踐中,總結(jié)中一套完整、系統(tǒng)的內(nèi)部控制理論和實(shí)踐做法,對(duì)于國(guó)際上的大型商業(yè)銀行、投資銀行、基金公司和非銀行金融機(jī)構(gòu)都在接受COSO報(bào)告的基礎(chǔ)上,根據(jù)行業(yè)特點(diǎn)形成了企業(yè)經(jīng)營(yíng)的風(fēng)險(xiǎn)管理體系,并隨著計(jì)量經(jīng)濟(jì)學(xué)的不斷發(fā)展,運(yùn)用風(fēng)險(xiǎn)管理模型和技術(shù)也日漸成熟。這都為本人研究信托公司的內(nèi)部控制系統(tǒng)帶來(lái)了理論和實(shí)踐基礎(chǔ)。 信托公司是基于受益人和委托人的信任,進(jìn)行代客理財(cái)?shù)馁Y產(chǎn)管理類的金融機(jī)構(gòu),為確保實(shí)現(xiàn)其經(jīng)營(yíng)目標(biāo),信托公司必須有效地運(yùn)行內(nèi)部控制系統(tǒng)。由于信托公司是有別于一般工商企業(yè)的非銀行金融機(jī)構(gòu),其內(nèi)部控制系統(tǒng)有著自己的特殊性,它必須設(shè)置比一般工商企業(yè)更完整、更有效、更龐大的內(nèi)部控制系統(tǒng)。 信托公司在資本市場(chǎng)和貨幣市場(chǎng)中通過(guò)開展本源業(yè)務(wù)所扮演的角色和所具有的作用,決定了有關(guān)信托公司的研究命題具有較強(qiáng)的針對(duì)性和現(xiàn)實(shí)價(jià)值,實(shí)踐中提升信托公司的內(nèi)部控制也需要依托理論研究成果。長(zhǎng)期以來(lái)內(nèi)部控制是我國(guó)信托業(yè)發(fā)展的瓶頸,國(guó)內(nèi)理論界還沒(méi)有深刻認(rèn)識(shí)到信托公司內(nèi)部控制的重要性,直接針對(duì)信托公司內(nèi)部控制展開系統(tǒng)研究還很少。同時(shí),國(guó)內(nèi)研究比較分散,呈現(xiàn)只重局部、忽視整體的特點(diǎn),對(duì)于信托公司內(nèi)部控制這種具有內(nèi)在系統(tǒng)性的系統(tǒng)金融工程來(lái)說(shuō),僅針對(duì)內(nèi)部控制的定性研究是不夠的,還需要基于內(nèi)部控制系統(tǒng)進(jìn)行數(shù)量模型的整體研究。信托公司的內(nèi)部控制是一個(gè)由控制環(huán)境、控制目標(biāo)、風(fēng)險(xiǎn)識(shí)別和評(píng)估、控制活動(dòng)、信息和溝通,以及監(jiān)督等六大控制要素組成的開放系統(tǒng)。在控制視角下,信托公司內(nèi)部控制的有效與否取決于其各控制要素之間相互影響、相互作用。本文在現(xiàn)有研究成果的基礎(chǔ)上,綜合系統(tǒng)論、控制論、信息論以及金融學(xué)等相關(guān)理論,圍繞信托公司內(nèi)部控制這個(gè)研究主題,側(cè)重于以下幾方面做深入探討： (1)嘗試基于控制視角研究信托公司內(nèi)部控制要素的內(nèi)在系統(tǒng)關(guān)聯(lián)性,進(jìn)行了初步的綜合研究,提出了信托公司內(nèi)部控制研究的新視角,為信托公司內(nèi)部控制研究的發(fā)展引入了新的理論路徑。 (2)嘗試構(gòu)建信托公司內(nèi)部控制系統(tǒng)綜合控制模型。本文抓住信托公司內(nèi)部控制的控制要素內(nèi)在關(guān)系,研究了信托公司內(nèi)部控制系統(tǒng)的控制環(huán)境、控制目標(biāo)、風(fēng)險(xiǎn)識(shí)別和評(píng)估、控制活動(dòng)、信息和溝通,以及監(jiān)督等六大控制要素,闡明了信托公司內(nèi)部控制要素的系統(tǒng)控制本質(zhì)。在此基礎(chǔ)上構(gòu)建了信托公司內(nèi)部控制系統(tǒng)綜合控制模型。為綜合控制信托公司內(nèi)部控制的影響因素總體作用效果提供了一種可茲借鑒的工具。 (3)嘗試揭示信托公司內(nèi)部控制要素的控制本質(zhì)。在深入分析內(nèi)部控制的系統(tǒng)控制基礎(chǔ)上,運(yùn)用模糊模式識(shí)別方法將綜合評(píng)價(jià)結(jié)果與標(biāo)準(zhǔn)等級(jí)進(jìn)行比較,建立劃分信托公司內(nèi)部控制系統(tǒng)狀態(tài)等級(jí)的等級(jí)識(shí)別模型。通過(guò)灰色關(guān)聯(lián)分析的方法將綜合評(píng)價(jià)結(jié)果與理論最優(yōu)信托公司內(nèi)部控制系統(tǒng)進(jìn)行關(guān)聯(lián)性分析,建立評(píng)價(jià)信托公司內(nèi)部控制系統(tǒng)分析模型,是對(duì)信托公司內(nèi)部控制系統(tǒng)的綜合研究,為信托公司內(nèi)部控制研究提供新的分析框架。
[Abstract]:The internal control is the management of our country and the theory and practice of financial sector in recent years to discuss a topic more, regardless of the CBRC, CSRC and CIRC, the Ministry of Finance and other government departments or CPA auditors, industry association and enterprise managers, to invest in the hope of internal control: one is there has been no in-depth research topic. All parties in the efforts to formulate rules of internal control for the enterprise of our country, but to the internal control of China's trust companies also have little systematic research, especially through some quantitative analysis research means.
In the world, especially in the United States as the representative of the western developed countries in the management of internal control of enterprises in the long-term practice, summed up a complete set of system, the internal control theory and practice, for large international commercial banks, investment banks, fund companies and non bank financial institutions are based on COSO report on according to the characteristics of the industry, the formation of enterprise risk management system, and with the development of econometrics, using the risk management model and technology has become mature. This is my research on trust company internal control system due to the theoretical and practical basis.
Trust is the beneficiary and the trustee of the trust based on financial institutions to carry out Valet financial asset management, in order to achieve the business objectives of trust must be effective operation of internal control system. Because the trust company is a non bank financial institution different from the general industrial and commercial enterprises, the internal control system has a special own, it must be set than the general industrial and commercial enterprises more complete, more effective internal control system more.
A trust company by carrying out the origin of the business role and its role in the capital market and money market, determines the research proposition on trust company has strong pertinence and practical value, internal control practice, enhance trust companies also need according to the research results on Tuoli long. Internal control is the bottleneck of the development of I in the trust industry, domestic academia has not realized the importance of internal control of the trust company, directly to the internal control system on trust company is also very small. At the same time, the domestic research is relatively dispersed, showing only partial, ignoring the overall characteristics of the intrinsic system for internal control of the trust system of financial engineering only for qualitative research, internal control is not enough, also need to conduct comprehensive study on internal control system based on the model of public trust. Our internal control is a control environment, control objectives, risk identification and assessment, control activities, information and communication, open system and supervision control of the six elements. In the perspective of trust company, the internal control is effective or not depends on the control factors of mutual influence, interaction. In this paper, on the basis of existing research results, comprehensive system theory, control theory, information theory and financial theory, with the research subject of internal control of the trust company, focused on the following aspects of study:
(1) try to study the internal system relevance of trust company's internal control elements based on the control perspective. We made a preliminary comprehensive study, and put forward a new perspective of trust company's internal control research, which introduced a new theoretical path for the development of trust company's internal control.
(2) try to build a comprehensive model of control system of internal control. This paper take the trust company trust company internal control elements of internal relations, studies the control target of the control environment, the internal control system of trust, risk identification and assessment, control activities, information and communication, and supervision and control of the six elements, to clarify the nature of control system of internal control elements of the trust company. On the basis of the comprehensive control system of internal control model for integrated control effect of trust. Trust company internal control factors of the overall effect provides a significant reference tool.
(3) try to reveal the essence of control internal control elements of the trust company. Based on the in-depth analysis of the internal control system control, using the fuzzy pattern recognition method to the comprehensive evaluation results and standard grade comparison, establish the hierarchical recognition model of division of trust company internal control system of the state level. Analyze the correlation of the internal control system by grey method correlation analysis and comprehensive evaluation result and the theory of optimal trust model is established to analyze the evaluation of the internal control system of trust company, is a comprehensive study of the internal control system of the trust company, providing a new analytical framework for the research on the internal control of the trust company.

【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.49;F224

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前6條

1 李勇;信托業(yè)監(jiān)管法律問(wèn)題研究[D];中南大學(xué);2006年

2 秦穎;基于模糊分析法的商業(yè)銀行信貸風(fēng)險(xiǎn)內(nèi)控體系評(píng)價(jià)研究[D];山東大學(xué);2008年

3 白瑋;國(guó)有資本財(cái)務(wù)監(jiān)管框架下的國(guó)有企業(yè)內(nèi)部控制研究[D];天津大學(xué);2007年

4 梁運(yùn)吉;企業(yè)內(nèi)部控制標(biāo)準(zhǔn)的實(shí)施研究[D];東北林業(yè)大學(xué);2008年

5 劉克宜;內(nèi)部控制要素相關(guān)性研究[D];廈門大學(xué);2009年

6 遲建;基于控制論的我國(guó)電信運(yùn)營(yíng)企業(yè)競(jìng)爭(zhēng)力系統(tǒng)研究[D];北京郵電大學(xué);2010年

相關(guān)碩士學(xué)位論文 前9條

1 劉伯龍;REITs與MBS模式應(yīng)用的制約因素分析與對(duì)策研究[D];吉林大學(xué);2013年

2 郭泳敏;HT會(huì)計(jì)師事務(wù)所內(nèi)部控制研究[D];安徽大學(xué);2014年

3 劉麗;A房地產(chǎn)信托項(xiàng)目財(cái)務(wù)風(fēng)險(xiǎn)控制研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2014年

4 欒然艷;汽車銷售服務(wù)企業(yè)維修業(yè)務(wù)內(nèi)部控制研究[D];安徽財(cái)經(jīng)大學(xué);2014年

5 朱瑩雪;我國(guó)航運(yùn)企業(yè)內(nèi)部控制關(guān)鍵環(huán)節(jié)研究[D];河南大學(xué);2014年

6 李婕;基于ERM框架的擔(dān)保企業(yè)內(nèi)部控制應(yīng)用研究[D];西南財(cái)經(jīng)大學(xué);2013年

7 楊梟;中融國(guó)際信托有限公司長(zhǎng)春分部信托產(chǎn)品營(yíng)銷策略研究[D];吉林大學(xué);2014年

8 姚瓴;商業(yè)銀行內(nèi)部控制環(huán)境研究[D];南京審計(jì)學(xué)院;2014年

9 張誠(chéng);基建信托的風(fēng)險(xiǎn)與對(duì)策研究[D];上海交通大學(xué);2013年

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