【摘要】：在西方理論界很早就開始開展了關(guān)于內(nèi)部控制的理論研究，并且在企業(yè)界已經(jīng)得到了較為廣泛的系統(tǒng)性運用。但內(nèi)部控制理論在我國起步較晚，近些年來，隨著我國企業(yè)的風險暴露，重大損失頻發(fā)，暴露了我國企業(yè)界內(nèi)部控制能力不足這一現(xiàn)象，也使得我國企業(yè)界和理論界逐漸認識到開展內(nèi)部控制研究的迫切性。然而，就目前而言，國內(nèi)理論界和企業(yè)界對于交通企業(yè)內(nèi)部控制能力的研究比較少�，F(xiàn)有的研究大多數(shù)也僅停留在理論層面，或是用一般的模型方法對企業(yè)控制能力進行度量，缺少系統(tǒng)性、綜合性、科學性的實證分析研究。 交通領(lǐng)域，尤其是高速公路領(lǐng)域?qū)儆趪一A(chǔ)設(shè)施建設(shè)領(lǐng)域，也是國家加大投資力度、不斷推動經(jīng)濟發(fā)展的重點領(lǐng)域，改革開放后，我國高速公路事業(yè)發(fā)生了翻天覆地的巨大變化，廣東省高速公路建設(shè)規(guī)模一直位居全國前列，，并且很早就引進了市場競爭機制。高速公路事業(yè)具有項目投資資金規(guī)模大，資金回收期限長，技術(shù)、融資等環(huán)節(jié)多等特點，各種潛在風險種類多，一旦風險暴露就會給企業(yè)帶來損失。由于我國高速公路行業(yè)發(fā)展歷程不長，內(nèi)部控制環(huán)節(jié)較為薄弱，在交通企業(yè)開展內(nèi)部控制研究和機制構(gòu)建分析具有現(xiàn)實性。 本論文的研究路線是：1、查閱相關(guān)文獻，建立研究的理論基礎(chǔ)。本文的理論基礎(chǔ)是美國COSO委員會的《內(nèi)部控制整體框架》、《企業(yè)風險管理整體框架》，以及國內(nèi)出臺的《企業(yè)內(nèi)部控制基本規(guī)范》等指導性文件。2、使用直覺模糊集方法進行研究實踐，根據(jù)模型的內(nèi)涵，構(gòu)建直覺模糊測評體系，將內(nèi)部控制能力測評指標分為四個層次，涵蓋了控制環(huán)境、風險評估、信息溝通和監(jiān)控四大層面，設(shè)計調(diào)查問卷。3、實地走訪廣東省交通集團旗下的7家子公司，回收有效問卷210份，通過對一手數(shù)據(jù)的處理，構(gòu)建內(nèi)部控制能力測評模型。得出結(jié)論如下：（1）廣東省高速公路發(fā)展股份有限公司的內(nèi)部控制能力水平最接近企業(yè)內(nèi)部控制的最佳水平。（2）廣東省公路建設(shè)有限公司的內(nèi)部控制能力與企業(yè)內(nèi)部控制的最佳水平差距最大。4、通過進一步對企業(yè)的內(nèi)部控制現(xiàn)狀進行分析，得知廣東省交通集團旗下的企業(yè)內(nèi)部控制能力存在著較大差距，內(nèi)部控制的各項制度和人員素質(zhì)不能夠滿足內(nèi)部控制的要求。因此給出如下建議：（1）加強對企業(yè)員工的內(nèi)部控制教育；（2）樹立較強的風險管理意識；（3）完善企業(yè)內(nèi)部控制體系，明晰崗位職責；（4）搭建暢通的內(nèi)部信息溝通平臺。
[Abstract]:The theoretical research on internal control has been carried out in the western theoretical circle very early, and has been widely used systematically in the business world. However, the theory of internal control started relatively late in our country. In recent years, with the risk exposure of enterprises in our country, heavy losses frequently occurred, which exposed the phenomenon that the internal control capacity of enterprises in our country is insufficient. It also makes the enterprises and theorists realize the urgency of the research on internal control. However, at present, there are few researches on the internal control ability of transportation enterprises in domestic theory and business circles. Most of the existing studies are only in the theoretical level, or the general model method to measure the control ability of enterprises, lack of systematic, comprehensive, scientific empirical analysis. The transportation field, especially the freeway field, belongs to the field of national infrastructure construction, and is also the key area in which the state has increased investment and continuously promoted economic development. After the reform and opening up, Great changes have taken place in the cause of expressway in our country. The scale of highway construction in Guangdong Province has always been in the forefront of the whole country, and the market competition mechanism has been introduced very early. Expressway industry has the characteristics of large scale of project investment funds, long period of fund recovery, many links of technology and financing, and many kinds of potential risks. Once the risk is exposed, it will bring losses to enterprises. Due to the short development course of expressway industry and the weak internal control link in China, it is realistic to carry out internal control research and mechanism construction analysis in transportation enterprises. The research route of this thesis is as follows: 1. Consult the relevant literature and establish the theoretical basis of the research. The theoretical basis of this paper is the COSO Committee of the United States, "the overall framework of internal control", "the overall framework of enterprise risk management", and the domestic "basic norms of internal control" and other guiding documents. Using intuitionistic fuzzy set method to carry on the research practice, according to the connotation of the model, constructing the intuitionistic fuzzy evaluation system, dividing the internal control ability evaluation index into four levels, covering the control environment, risk assessment. Information communication and monitoring four levels, design questionnaire. 3, field visit 7 subsidiaries of Guangdong Transportation Group, return 210 valid questionnaires, through the processing of primary data, build the evaluation model of internal control ability. The conclusions are as follows: (1) the level of internal control ability of Guangdong Expressway Development Co., Ltd. is the closest to the best level of enterprise internal control. (2) the internal control ability of Guangdong Highway Construction Co., Ltd. The biggest gap with the best level of internal control. Through further analysis of the present situation of internal control of enterprises, it is found that there is a big gap in the internal control ability of enterprises under Guangdong Traffic Group, and the internal control systems and personnel quality can not meet the requirements of internal control. Therefore, the following suggestions are given: (1) to strengthen the education of internal control for employees; (2) to establish a strong awareness of risk management; (3) to improve the internal control system of enterprises and clarify the responsibilities of posts; (4) build a smooth internal information communication platform.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F224;F275;F512.6

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