基于COSO2013視角的泰達(dá)股份內(nèi)部控制評價研究
發(fā)布時間：2018-08-11 11:30
【摘要】：近年來,盡管大多數(shù)企業(yè)都披露了內(nèi)部控制自我評價報告,遵循了強(qiáng)制性披露規(guī)則,但是有些僅是流于形式,存在披露的事項與實際不符或者重要事項不披露的情況。因此,企業(yè)的利益相關(guān)者都特別關(guān)注企業(yè)的內(nèi)部控制是否如披露的那樣有效�；诖�,構(gòu)建一套系統(tǒng)的,具有一定實用性的內(nèi)部控制評價體系是非常必要的,并急需將其與實際案例相結(jié)合,為內(nèi)部控制評價的實踐提供借鑒�？偨Y(jié)現(xiàn)有的對內(nèi)部控制評價體系的研究,發(fā)現(xiàn)當(dāng)前對評價指標(biāo)的研究大多數(shù)集中在目標(biāo)導(dǎo)向、風(fēng)險導(dǎo)向以及內(nèi)部控制要素導(dǎo)向這三大領(lǐng)域,以COSO2013的17項核心原則為導(dǎo)向的很少,將17項核心原則與層次分析法結(jié)合進(jìn)行定量評價的更是寥寥無幾。因此本文以原則為導(dǎo)向,結(jié)合層次分析法與模糊綜合評價法構(gòu)建了一套評價體系。本文以COSO2013框架作為本文的研究基礎(chǔ),首先根據(jù)評價指標(biāo)的構(gòu)建原則,將內(nèi)部控制五要素作為一級評價指標(biāo),COSO2013框架的17項核心原則作為二級評價指標(biāo)構(gòu)建了一套內(nèi)部控制評價體系。之后將評價體系應(yīng)用到泰達(dá)股份中來驗證其可行性;在應(yīng)用的過程中根據(jù)泰達(dá)股份實際情況從17項核心原則的82條相關(guān)屬性中選取重要屬性作為三級評價指標(biāo),以層次分析法和模糊綜合評價法作為本文的研究方法來對泰達(dá)股份內(nèi)部控制進(jìn)行評價。結(jié)果表明泰達(dá)股份的內(nèi)部控制盡管還存在著一些不足之處,但整體上還是有效的。通過本文的研究得出以下結(jié)論:本文對泰達(dá)股份內(nèi)部控制的評價結(jié)果與事務(wù)所對泰達(dá)股份出具的內(nèi)部控制是有效的這一結(jié)果一致。表明本文建立的內(nèi)部控制評價體系是科學(xué)的、合理的,具有可行性和實踐性。同時本文針對泰達(dá)股份內(nèi)部控制存在的不足之處提出了相應(yīng)的改進(jìn)建議。
[Abstract]:In recent years, although most enterprises have disclosed the internal control self-evaluation report and followed the mandatory disclosure rules, some of the disclosure is merely formalistic, and the disclosure of the matter is inconsistent with the actual situation or non-disclosure of the important matter. Therefore, corporate stakeholders are particularly concerned about the effectiveness of internal controls as disclosed. Based on this, it is necessary to construct a systematic and practical internal control evaluation system, and it is urgent to combine it with practical cases to provide reference for the practice of internal control evaluation. Summing up the existing research on internal control evaluation system, it is found that most of the current research on evaluation index is focused on the three major fields of goal orientation, risk orientation and internal control factor orientation, and few of them are guided by the 17 core principles of COSO2013. The combination of 17 core principles and AHP for quantitative evaluation is rare. Therefore, this paper constructs a set of evaluation system based on principle, combined with AHP and fuzzy comprehensive evaluation method. This paper takes the COSO2013 framework as the research foundation of this paper, first of all, according to the construction principle of evaluation index, Taking the five elements of internal control as the primary evaluation index and the 17 core principles of COSO2013 framework as the second-level evaluation index, a set of internal control evaluation system is constructed. Then the evaluation system is applied to Teda shares to verify its feasibility. According to the actual situation of Taida shares, the important attributes are selected from 82 related attributes of 17 core principles as the third-level evaluation index. The internal control of Taida shares is evaluated by AHP and fuzzy comprehensive evaluation method. The results show that the internal control of Teda shares is still effective, although there are still some shortcomings. Through the research of this paper, the following conclusions are drawn: the evaluation results of the internal control of Teda shares in this paper are consistent with the results that the internal control issued by the firm to the shares of Teda is effective. It shows that the evaluation system of internal control established in this paper is scientific, reasonable, feasible and practical. At the same time, this paper puts forward the corresponding improvement suggestions for the deficiencies of Teda stock internal control.
【學(xué)位授予單位】：蘭州財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F279.26
本文編號：2176873
[Abstract]:In recent years, although most enterprises have disclosed the internal control self-evaluation report and followed the mandatory disclosure rules, some of the disclosure is merely formalistic, and the disclosure of the matter is inconsistent with the actual situation or non-disclosure of the important matter. Therefore, corporate stakeholders are particularly concerned about the effectiveness of internal controls as disclosed. Based on this, it is necessary to construct a systematic and practical internal control evaluation system, and it is urgent to combine it with practical cases to provide reference for the practice of internal control evaluation. Summing up the existing research on internal control evaluation system, it is found that most of the current research on evaluation index is focused on the three major fields of goal orientation, risk orientation and internal control factor orientation, and few of them are guided by the 17 core principles of COSO2013. The combination of 17 core principles and AHP for quantitative evaluation is rare. Therefore, this paper constructs a set of evaluation system based on principle, combined with AHP and fuzzy comprehensive evaluation method. This paper takes the COSO2013 framework as the research foundation of this paper, first of all, according to the construction principle of evaluation index, Taking the five elements of internal control as the primary evaluation index and the 17 core principles of COSO2013 framework as the second-level evaluation index, a set of internal control evaluation system is constructed. Then the evaluation system is applied to Teda shares to verify its feasibility. According to the actual situation of Taida shares, the important attributes are selected from 82 related attributes of 17 core principles as the third-level evaluation index. The internal control of Taida shares is evaluated by AHP and fuzzy comprehensive evaluation method. The results show that the internal control of Teda shares is still effective, although there are still some shortcomings. Through the research of this paper, the following conclusions are drawn: the evaluation results of the internal control of Teda shares in this paper are consistent with the results that the internal control issued by the firm to the shares of Teda is effective. It shows that the evaluation system of internal control established in this paper is scientific, reasonable, feasible and practical. At the same time, this paper puts forward the corresponding improvement suggestions for the deficiencies of Teda stock internal control.
【學(xué)位授予單位】：蘭州財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F279.26
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