联系我们

论文查询结果	返回搜索

论文编号：	16106
作者编号：	2320233737
上传时间：	2026/6/7 22:10:18
中文题目：	YH 公司研发业务的内部控制体系优化研究
英文题目：	Research on the Optimization of Internal Control System for R&D Business of YH Company
指导老师：	张耀伟
中文关键字：	研发业务内部控制；IPO；汽车零部件行业；COSO 内部控制整合框架
英文关键字：	R&D Internal Control; IPO; Automotive Parts Industry; COSO Integrated Framework for Internal Control
中文摘要：	在我国资本市场注册制改革不断深入、制造业高质量发展持续推进的环境 下，企业研发业务内部控制的有效性已经成为注册制 IPO 审核的主要核查事项。 全球汽车产业电动化、智能化变革加快，汽车零部件行业具有研发周期长、合规 要求高、跨界融合的显著特征，大量处于 IPO 筹备期的中型科创企业普遍存在 “重研发投入、轻内部控制建设”的管理误区，研发业务内部控制体系不健全已 经成为行业的共性发展痛点，目前针对 IPO 筹备期中型汽车零部件科创企业研 发业务内部控制的系统性案例分析较少。 本文以汽车零部件中型科创企业 YH 公司为研究对象，根据 COSO 内部控 制整合框架五要素，采用案例分析法、半结构化访谈法、比较分析法，对企业研 发业务内部控制的运行情况与主要问题进行系统性分析，剖析研发业务内部控 制失效的深层次耦合原因与传导路径，最后对 YH 公司提出针对性的研发业务 内部控制优化体系。 研究表明，YH 公司的研发业务内部控制失效并不是零散的流程瑕疵造成的， 而是治理层认知偏差、执行层权责不清、监督层防线失守造成的综合结果，各维 度的问题相互交织，最终形成闭环式的恶性循环；YH 公司研发业务内部控制失 效的深层原因在于其内部控制建设与汽车零部件的行业特性、中型科创企业的 发展阶段的三重脱节，双重委托代理冲突失衡、研财协同机制缺失、信息不对称 加剧、监督整改闭环失效进一步加重了 YH 公司研发业务内部控制失效的负面 影响。本文针对其研发业务内部控制的核心问题，搭建的 IPO 合规和高质量发 展双重导向的研发业务内部控制优化体系，可以有效地解决 IPO 审核过程中存 在的合规问题，同时考虑到中型科创企业的技术创新灵活性和合规管控的要求， 以实现合规筑基和创新赋能的双重目标。 本文的研究成果完善了细分制造业研发业务内部控制的本土化分析架构， 丰富了注册制背景之下 IPO 合规和研发业务内部控制的相互渗透的研究体系， 也给同行业、同发展阶段的企业增强 IPO 合规意识、改善研发投入效果提供了 实践参考。
英文摘要：	Under the context of the continuous deepening of the registration-based reform in China's capital market and the sustained promotion of high-quality development in the manufacturing industry, the effectiveness of internal control in research and development (R&D) has become a key item in the IPO review under the registration system. With the accelerated electrification and intelligence transformation of the global automotive industry, the automotive parts sector is characterized by long R&D cycles, high compliance requirements, and cross-industry integration. Many medium- sized technology-based enterprises preparing for IPOs commonly fall into the management misconception of "heavy R&D investment, light internal control construction," and an incomplete R&D internal control system has become a common pain point in the industry. Currently, there are relatively few systematic case studies on R&D internal control in medium-sized automotive parts technology enterprises during the IPO preparation period. This paper takes YH Company, a medium-sized technology-based enterprise in the automotive parts sector, as the research object. Based on the five dimensions of the COSO Integrated Framework for Internal Control, and using case analysis, semi- structured interviews, and comparative analysis, it systematically analyzes the operation and main issues of the company's R&D internal control, examines the deep coupling causes and transmission paths of R&D internal control failures, and finally proposes a targeted R&D internal control optimization system. The study shows that the failure of R&D internal control at YH Company is not caused by scattered procedural flaws, but is the result of the combined effects of cognitive biases at the governance level, unclear responsibilities at the executive level, and breakdowns at the supervisory level. Problems across every dimension are intertwined, ultimately forming a closed-loop vicious cycle. The deep-rooted causes of YH Company's R&D internal control failure lie in the triple disconnection among its internal control construction, the industry characteristics of automotive parts, the regulatory requirements of registration-based IPOs, and the development stage of medium-sized technology-based enterprises. The imbalance of dual principal-agent conflicts, the lack of R&D-finance collaboration mechanisms, exacerbated information asymmetry, and the failure of supervisory correction loops further intensify the negative impact of R&D internal control failures. In response to these core R&D internal control issues, this paper constructs a R&D internal control optimization system with dual orientation toward IPO compliance and high-quality development. This system can effectively address compliance issues in the IPO review process while considering the flexibility of technological innovation and the rigidity of compliance control in medium-sized technology-based enterprises, achieving both compliance foundation building and innovation empowerment. The research results enrich the localized analysis framework of R&D internal control in the specialized manufacturing industry, enhance the integrated study system of IPO compliance and R&D internal control under the registration-based system, and provide practical references for enterprises in the same industry and development stage to avoid IPO compliance risks and improve the effectiveness of R&D investment.
查看全文：	预览  下载(下载需要进行登录)