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论文编号：	10483
作者编号：	2220150513
上传时间：	2018/12/6 16:57:06
中文题目：	C公司内部控制体系优化研究
英文题目：	Research on the optimization of C company''''s internal control system
指导老师：	安利平
中文关键字：	内部控制；COSO；控制环境；风险评估；管理信息系统
英文关键字：	Internal controls；The Committee of Sponsoring Organizations of the Treadway Commission；Control environment；Risk assessment；Management information systems
中文摘要：	随着中国改革开放取得的巨大成就，中国企业经过二十余年的发展，逐渐进入现代企业制度阶段，无论是治理结构还是管理水平都有了长足进步，在越来越多的方面开始进入国际舞台，开始尝试与国际接轨。进入二十一世纪，伴随着国外“安然”、“世通”以及国内“银广夏”“中航油”等事件的发生，内部控制的重要性凸显，大批国内企业开始重新审视自身的内控制度建设，也开始上马自己的内控管理信息系统，最为著名的管理信息系统有ERP和CRM等，这些IT系统一定程度上促进了企业内部控制的落地实践，对企业健康经营、取得良好的经营业绩、防范系统风险、和守法合规经营方面发挥了积极的作用，助力大批企业成长为国内国际先进企业乃至跨国集团、行业领军者。 内部控制制度和体系的执行在一部分企业遇到了问题，并未能完全如预期的助力企业经营、报告合规、法律遵循的目标实现。甚至有些企业因为内控制度及其IT流程的规划设计问题、执行问题，反而在一定程度上制约了经营目标的实现。 本文从C公司内部视角，对其内部控制现状进行了详细的评价和分析，总结了存在的主要问题：内部控制目标偏离；重要性原则缺失；以“限制性控制”为主而“激励性控制”缺位；各种IT管理流程过繁过长；内控及IT系统的价值输出较少；内部控制效果和效率的评价缺位。 通过对具体问题的深入探讨，结合理论分析，提出了内部控制系统的优化方案：矫正内控目标；在控制环境方面构建组织架构保障；对重点风险因素进行再评估；在合理业绩目标基础上加强授权和报告控制；对管理信息系统进行专项优化；加强激励性控制和对内控效率的及时评价。 本论文的主要结论将对 C公司的经营与发展起到重要的指导作用，特别是对其内部控制目标设定的调整将对整个公司的经营发展和内控效率提升发挥积极作用，相信对其他企业在内部控制系统优化调整也具有积极的借鉴作用。
英文摘要：	With the tremendous achievements of China's reform and opening up, Chinese enterprises have gradually entered the stage of modern enterprise system after more than 20 years of development. Both the governance structure and management level have made great progress. And Chinese enterprises have begun to enter the international arena and try to integrate with the international standards in more and more aspects. In the 21st century, with the occurrence of foreign "Enron", "WorldCom" and domestic "Yinguangxia" and "China Aviation Oil", the importance of internal control is highlighted. A large number of domestic enterprises began to re-examine their own internal control system construction, also began to launch their own internal control management information system, and the most famous management information systems include ERP and CRM, etc. These IT systems, to a certain extent, have promoted the practice of internal control in enterprises, and played a positive role in healthy operation, achieving good business performance, preventing system risks, and complying with the law and regulations, and helping a large number of enterprises to grow into advanced domestic and international enterprises and even multinational groups or industry leaders. The implementation of internal control system has encountered problems in some enterprises, and has not been able to fully help enterprises to achieve the objectives of business operation, report compliance and legal following as expected. Even in some enterprises, because of the internal control system and the planning and design problems and implementation problems of IT processes, it has restricted the realization of business objectives to a certain extent. This paper makes a detailed evaluation and analysis of the status quo of internal control from the internal perspective of C company, and summarizes the main problems: Deviation of internal control objectives; Absence of the importance principle; "Restrictive control" is the mainstay and "incentive control" is absent; Various IT management processes are too complex and too long. The output value of internal control and IT system is less. The evaluation of internal control effectiveness and efficiency is absent. Through in-depth discussion of specific problems, combined with theoretical analysis, the optimization scheme of internal control system is proposed: Correct internal control objectives; Built organizational structure assurance in terms of controlling the environment; Reassess key risk factors; Strengthen authorization and reporting control on the basis of reasonable performance targets; Carry out special optimization of management information system; Strengthen incentive control and timely evaluation of internal control efficiency. The main conclusions of this paper will play an important guiding role in the operation and development of C company, especially the adjustment of its internal control objectives setting will play a positive role in the overall development of the company's operation and the improvement of internal control efficiency. I believe it will also have a positive reference for other enterprises in the internal control system optimization and adjustment.
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