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论文编号：	2167
作者编号：	2120072255
上传时间：	2009/12/7 11:03:54
中文题目：	有关内部控制自我评估的应用研究
英文题目：	Study of Internal Control Self
指导老师：	刘志远
中文关键字：	内部控制；内部控制评估；萨班斯
英文关键字：	internal control；internal co
中文摘要：	21世纪以来，内部控制的发展已经从外部监管的“硬”控制向企业自我评估的“软”控制方向发展。特别是《萨班斯-奥克斯利法案》颁布和实施后，内部控制的发展进入了“后萨班斯法案时代”。这部被誉为自罗斯福总统以来美国商业界影响最为深远的改革法案，自实施以来，受到了世界各国的关注，很多国家也加紧制定本国的萨班斯法案。目的是通过加强对上市公司内部控制的管理，防范各种舞弊情况的发生，确保资本市场的稳定。在企业管治再度复兴的全球大潮中，日本公司亦毫无例外地面临着挑战，近年来发生的很多公司欺诈案件加速了加强企业控制措施的进程，2006年6月日本国会通过了《金融工具与交易法》意味着日本政府已经将美国的萨班斯法案引用到本国企业的经营管理中来，日本版萨班斯法案正式宣告成立。日本在吸取美国萨班斯的基本原则和理论的前提下，也对美国萨班斯法案由于仓促出台所带来的一些弊端进行了修正，与美国萨班斯法案相比，日本萨班斯法案有其独到之处。 将内部控制的发展从外部监管转向企业内部控制自我监管是现代内部控制发展的趋势。萨班斯法案的颁布也将对内部控制的管理责任赋予企业的高层管理者，要求企业的最高执行官（CEO）和最高财务总监（CFO）对企业的内部控制有效性负责，并需要在企业定期对外的财务报告中对内部控制的有效性进行披露。萨班斯法案对企业内部控制自我评估提出了明确的规定，法案中的404条款专门用来讲述企业内部控制自我评估的相关要求，法案中的302条款也对如违反相关规定将给予的法律制裁进行了说明，对没有正确评价企业内部控制有效性的最高执行官和最高财务总监，萨班斯法案中的302条款也规定将对其进行严格的经济、甚至刑事处罚。从这些可以看出，萨班斯法案已经明确规定内部控制有效性的管理是企业高层管理者的责任和义务。 传统的内部控制评估是由企业的内部审计部门来完成的，只能用来评价诸如财务报告，资产与记录的接触、使用与传递，授权授信，岗位分离，数据处理与信息传递等的“硬控制”。 近年来，在各国上市公司监管部门不断完善财务信息披露制度的情况下，一种较之传统评估方法更加全面、新颖的企业内部控制评估方法—控制自我评估法逐渐引起了企业界和监管部门的关注。此外，萨班斯法案也强调需要评价包括公司治理，高层经营理念与管理风格，职业道德，诚实品质，胜任能力，风险评估等的“软控制”。这一要求使得一种既可以用来评价传统的硬控制，又可以用来评价软控制的“控制自我评估”方法得到了广泛应用。 本论文以内部控制自我评估的实际应用为研究对象，在对内部控制的相关理论进行分析的基础上，结合日美萨班斯法案中有关内部控制评估的相关的规定，以某日资公司依据日本萨班斯法案进行内部控制自我评估为例，系统地分析了内部控制自我评估及应用。本文将对内部控制自我评估的研究和萨班斯法案中有关内部控制的相关规定结合起来，避免了孤立讲述内部控制评估理论的枯燥乏味；本文以A集团公司执行日本萨班斯法案中有关内部控制自我评估为例，以大量的数据和图表生动地阐明了内部控制自我评估的过程和具体步骤，具有一定的实用价值和参考价值。 文章开始作者首先回顾了内部控制的主要内容，包括内部控制的定义、发展阶段、内部控制的框架体系和控制自我评估方法（CSA方法），特别是对CSA方法的定义、发展过程及主要方法进行了详细的阐述；接下来，详细介绍了萨班斯法案对内部控制评估的要求，特别是对萨班斯法案中404条款的主要内容、产生的历史背景、实施的前提条件和影响进行了说明。之后，以中国境内某日资全资集团公司为例，具体介绍了该集团公司应用日本版萨班斯法案进行内部控制评估的流程、步骤和效果进行了分析。最后，作者对中国国有企业内部控制如何改进提出了建议。 萨班斯法案的颁布和实施，特别是其中404条款中关于上市公司管理层需要对内部控制的有效性进行自我评估的要求，无论是对于已经和即将在美国上市的中国企业，还是对于国内企业，都显示出建立具有中国特色的内部控制体系得紧迫性和在中国企业通过推广内部控制自我评估的软控制方式，提升管理层在公司治理和内部控制监管方面能力的必要性。特别是国有企业，如何摆脱自身在管理方面的弊端，学习并适应国际经济发展的要求，不仅决定着国有企业自身的存亡，也承载着中华民族的经济命脉。而任何一个企业的发展均离不开对内部控制的管理，内部控制机制的健全与否、有效与否，将直接决定着一个企业的生死存亡。而国有企业的内部控制管理主要由内部审计部门完成，因此，文章中作者对国有企业内部审计发展的现状、存在的问题及原因进行了分析，目的是找出解决上述问题和改进国有企业内部控制管理的办法。文章最后，作者呼吁中国国有企业应将对内部控制的监管从依靠外部的政府审计转向企业内部自我监管、自我治理，充分运用控制自我评估方法，及早发现企业中存在的问题，并尽早进行改善。对于国有企业运用内部控制自我评估时，作者建议应注意适当选择CSA方法，决定组织中执行单位，充分发挥内部审计人员作用等，完成了作者写作本文的目的。
英文摘要：	Since 20th Century, the development of internal control had been transformed from the external audit “Hard Style” to the internal self-assessment “Soft Style”. Especially after the sanction of the “Sarbanes-Oxley Act”, the development of internal control had entered the era of “Sarbanes-Oxley Act”. The act had been known as the most influential revolutionary policy to the American commercial sector after President Franklin Delano Roosevelt. Since its implementation, this Act had raised the concern of many countries towards the internal control and most of the countries were developing their own “Sarbanes-Oxley Act”. The main reason for this development was to enhance the internal control of listed companies for the avoidance of all kinds of fault and the stabilization of capital market. Japanese enterprises also encounter the same challenge in the international economic environment. Recently, there are a lot of economic matters happened in Japan, which encouraged the government to build the to regulate the internal control for Japanese corporation. At that time, Japanese Sarbanes-Oxley Act (For short” J-SOX”) was created. Japan absorbed the advantages from America and avoided the disadvantage. Compared with SOX, J-SOX has its special points. It is the tendency to transfer from external audit to control self assessment for the internal control development. The Act requested that CEO and CFO should take the main responsibility for the internal control management. And CEO and CFO are also asked to sign on the periodic financial reports and discourse. Especially, the clause 404 of this Act had especially stipulated the requirement of self-assessment of internal control which had a positive impact on the future direction of internal control development. The clause 302 of the Act also pointed out the related law punished for the CEO and CFO who disobeyed by the Act. Traditional internal control was done only by internal auditor, and the content was only relating to financial report, assets and disclosure, authority, job description depart and information transition, all of which are belonging to “Hard Style”. Recently, with the development on financial reporting, a new control assessment method was created, which was named as Control Self Assessment (For short “CSA”). CSA is more comprehensive and outstanding than the old method. Besides, SOX Act also enhanced that the characteristics and capability of high-level management were much more important than “Hard Style”. The tendency made the CSA popular. The content of this paper was based on practical application of self-assessment of internal control. Through the analysis of this Act, description of the concrete requirements for the self-assessment of internal control was given. This paper focused on a Japanese company as an example to describe its procedure of the self-assessment of internal control under requirements of the Japan version of Sarbanes-Oxley Act (J-SOX). The article combined the theory of internal control with SOX Act, which avoided the boring of only comment on internal control. Meanwhile, the author took an example to describe the detailed procedures and steps, which is valuable and can be reference for other corporations. At the beginning of the paper, the author first went through the details of internal control and then detailed introduction of the requirements for self-assessment of internal control stipulated in the Sarbanes-Oxley Act was given. This paper especially went through the historical background for the content of clause 404 contained in the Sarbanes-Oxley Act, the prerequisite for its implementation and its impact. Then this paper used a Japanese company operating in China as an example to illustrate the procedure for the self-assessment of internal control under the J-SOX requirements. Finally, the author gave descriptions on the problems encountered by the China enterprises during the self-assessment of internal control and the corresponding recommendation. With the implement of SOX Act, it is necessary and urgent for China government to set up its own internal control systems. Especially for national owned enterprises, how to release the shortcoming in management is relating to the continuous development and the whole national fortune. For the national owned enterprises, the internal auditor is in charge of the internal control management. So in the article, the author introduced the present status, issues and reasons. The purpose is to provide the methods to solve the above issues. Finally, the author suggested that national corporation should transfer the management style, and find and solve the problems as soon as possible. Especially for CSA method, the national enterprises should not copy the method as foreign countries, but combine China’s status.
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