發(fā)布時間：2018-05-18 19:45

  本文選題：內(nèi)部控制 + 內(nèi)部控制評價��； 參考：《中國海洋大學(xué)》2014年碩士論文

【摘要】：內(nèi)部控制是指經(jīng)濟單位和各個組織在經(jīng)濟活動中建立的一種相互制約的業(yè)務(wù)組織形式和職責(zé)分工制度。而內(nèi)部控制評價，則是指企業(yè)董事會或類似權(quán)力機構(gòu)對內(nèi)部控制的有效性進行全面評價，形成評價結(jié)論，出具評價報告的過程。這其中，需要一整套完整的內(nèi)部控制評價指標體系。 我國于2008年發(fā)布了《企業(yè)內(nèi)部控制基本規(guī)范》，2010年發(fā)布了《企業(yè)內(nèi)部控制配套指引》（其中包括18套應(yīng)用指引以及《企業(yè)內(nèi)部控制評價指引》《企業(yè)內(nèi)部控制審計指引》）。其中，后者對企業(yè)內(nèi)部控制評價指標體系的構(gòu)建具體做出了規(guī)定和指導(dǎo)。然而，目前我國頒布的內(nèi)控相關(guān)文件仍然存在問題，加之很多企業(yè)沒有依據(jù)自身實際情況對內(nèi)部控制評價標準進行完善，而是沿用甚至照搬上述“指引”，，使其內(nèi)部控制評價指標體系與企業(yè)情況不相適應(yīng)。 在此背景下，我選取了青島A船舶重工有限公司作為研究對象，對其內(nèi)部控制評價指標體系進行優(yōu)化研究。青島A船舶重工有限公司是一家制造業(yè)上市公司的子公司，主營船舶的修理、建造與改裝等，實力雄厚，業(yè)績喜人。且A公司于2012年相繼制定了《青島A船舶重工有限責(zé)任公司內(nèi)部控制手冊》和《青島A船舶重工有限責(zé)任公司內(nèi)部控制評價手冊》等規(guī)章制度，以加強公司的內(nèi)部控制制度建設(shè)。由此可知，A公司作為一家業(yè)績良好且按照國家要求建立了內(nèi)部控制評價指標體系的制造業(yè)企業(yè)，具有很強的研究代表性。 本文的研究目的即是：通過對其所構(gòu)建的內(nèi)部控制評價指標體系的優(yōu)化研究，對該企業(yè)的內(nèi)部控制評價指標體系提出優(yōu)化建議，同時，由點及面地對企業(yè)構(gòu)建內(nèi)部控制評價指標體系提出一般性建議，進一步反映出我國當(dāng)前頒布的內(nèi)控文件的適用程度，為企業(yè)和相關(guān)部門進一步完善自身的內(nèi)部控制評價制度提供借鑒。 本文主要采用了如下研究方法：1.文獻研究法：通過對文獻的檢索、閱讀和分析，介紹國內(nèi)外關(guān)于內(nèi)部控制評價指標體系的各項研究，并吸納其中成熟的研究成果；2.調(diào)查法：有目的、有計劃地搜集A公司的內(nèi)部控制制度及其評價辦法并實地調(diào)查其制度落實的問題；3.案例分析法：將A公司作為案例企業(yè)深入研究其內(nèi)部控制評價指標體系并提出相關(guān)優(yōu)化建議；4.比較研究法：將A公司的內(nèi)部控制評價指標體系與國家頒布的《企業(yè)內(nèi)部控制配套指引》進行比較研究，歸納A公司在評價指標體系構(gòu)建方面的優(yōu)缺點；5.層次分析法：將內(nèi)部控制評價指標體系的優(yōu)化分為宏觀與微觀兩個層面，結(jié)合案例深入分析。 本文的研究成果是：通過分析A公司的內(nèi)部控制評價指標體系，對其提出優(yōu)化建議：1.增加合適項目作為定量指標；2.豐富定性指標測試手段；3.將定性與定量指標結(jié)合對內(nèi)部控制進行總體評價；4.增設(shè)《企業(yè)內(nèi)部控制配套指引》中值得借鑒的章節(jié)；5.進一步挖掘企業(yè)自身特點，充實評價指標體系。此外，通過此次研究，本文還得出以下結(jié)論：1.企業(yè)應(yīng)根據(jù)自身生產(chǎn)經(jīng)營特點，遵循內(nèi)部控制評價指標體系構(gòu)建原則，全方位、多角度地構(gòu)建最適合自身的評價指標體系；2.構(gòu)建內(nèi)部控制評價指標體系是一個動態(tài)的過程，企業(yè)要根據(jù)自身及環(huán)境變化，靈活調(diào)整；3.國家應(yīng)加大對企業(yè)的調(diào)研力度，完善所制定的“配套指引”，滿足更多企業(yè)的需要。
[Abstract]:Internal control refers to the form of business organization and the division of responsibility system established by economic units and organizations in economic activity . Internal control evaluation refers to the process of comprehensive evaluation of the effectiveness of internal control by the board of directors or similar authority , and the process of evaluation conclusion is formed .

In 2008 , the basic norms of internal control of enterprises were promulgated , including 18 sets of application guidelines and guidance on internal control of enterprise internal control . The latter has made specific provision and guidance for the construction of internal control evaluation index system . However , the internal control evaluation index system is still in question . However , many enterprises do not perfect the internal control evaluation standard according to their own actual situation . However , many enterprises do not adapt to the internal control evaluation index according to their actual situation , but rather follow the above guidance , so that the evaluation index system of internal control evaluation is not compatible with the enterprise situation .

In this context , I chose Qingdao A Marine Heavy Industry Co . , Ltd . as the research object , and optimized its internal control evaluation index system . Qingdao A Marine Heavy Industry Co . , Ltd . is a subsidiary of a manufacturing listed company . The company has established the internal control manual of Qingdao A Marine Heavy Industry Co . , Ltd . and the internal control evaluation manual of Qingdao A Marine Heavy Industry Co . , Ltd .

The aim of this paper is to optimize the internal control evaluation index system of the enterprise by optimizing the evaluation index system of the internal control evaluation . At the same time , the paper points out the general suggestions for the establishment of the internal control evaluation index system by the point and face , and further reflects the application degree of the internal control documents issued by our country , and provides reference for the enterprises and the relevant departments to further improve the internal control evaluation system .

This paper mainly adopts the following research methods : 1 . Literature research method : through the search , reading and analysis of the literature , the domestic and foreign research on the internal control evaluation index system is introduced , and the mature research results are absorbed .
2 . Investigation law : the purpose is to collect the internal control system of company A and its evaluation method and to investigate the implementation of its system in field ;
3 . Case analysis method : A company is used as a case enterprise to study its internal control evaluation index system and put forward relevant optimization suggestions .
4 . Comparative Research : A comparative study of the internal control evaluation index system of company A and the internal control of internal control of enterprises issued by the country is conducted , and the advantages and disadvantages of A company in the construction of evaluation index system are summarized ;
5 . Analytic Hierarchy Process : The optimization of internal control evaluation index system is divided into two levels : macro and micro level .

The research results of this paper are : by analyzing the internal control evaluation index system of company A , the optimization suggestion is put forward : 1 . Add the appropriate item as quantitative index ;
2 . abundant qualitative index test methods ;
3 , the qualitative and quantitative indexes are combined to carry out overall evaluation on internal control ;
4 . Add the chapters which should be used for reference in the Guidance for Internal Control of Enterprises ;
5 . Further explore the characteristics of the enterprise and enrich the evaluation index system . In addition , through the study , the following conclusions are drawn : 1 . According to the characteristics of its own production and operation , the enterprise should follow the construction principles of the internal control evaluation index system , and construct the evaluation index system which is most suitable for itself in all directions .
2 . Building an internal control evaluation index system is a dynamic process .
3 . The State shall strengthen the investigation of the enterprise , perfect the formulated " supporting guidance " , and meet the needs of more enterprises .
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.474

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