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论文编号：	3443
作者编号：	2220090737
上传时间：	2011/6/13 9:45:17
中文题目：	矩阵式管理模式下企业内部控制研究
英文题目：	The Research on Enterprise Internal control under the Matrix Organization Structure Management Mode
指导老师：	刘志远
中文关键字：	内部控制 矩阵式管理 COSO框架 控制活动
英文关键字：	Internal control, Matrix Management, COSO Frame, Control Activities
中文摘要：	摘 要 近年来，企业内部控制是一个被国内外广泛关注的问题，很多国家和地区都有内部控制法规或者标准框架。美国萨班斯法案于2002年出台，标志着资本市场对公司治理和信息披露的要求提高,即公司管理层必须对内部控制系统的有效性进行评估和测试，并在年报中披露结果。在学术界和实务界，有关内部控制的研究很多，但是矩阵式管理模式下的内部控制的研究并不是很多。因此，此研究是以美资在华制造型企业为研究背景，从典型的矩阵式管理模式入手，对内部控制进行分析。 本人之所以选这个题目是因为非常熟悉这家美资工厂，在这家美资工厂工作了十年，亲历公司的重大变革，尤其是被收购后的一系列变革，包括由直线管理模式转变成矩阵式管理模式，SOX内部审计等。也希望通过这个研究对今后的内部控制工作有指导作用。 本文是以COSO的企业风险管理为基础理论，对内部控制控制框架分为三个层次进行研究：公司治理层内部控制、战略控制、业务流程及任务控制。在把握内部控制理论基础上，从笔者工作过的美资电子工厂基于矩阵式管理模式下的内部控制状况入手，通过生产过程中的典型案例进行分析，运用内部控制理论，通过具体内部控制中存在的问题的分析与研究，提出改进建议。 本文站在企业的角度，通过采购收货付款环节，销售与收款环节进行分析。提出在矩阵式管理模式下，企业建立融入风险管理的内部控制，并结合案例对流程进行验证，并结合公司治理具体内容提出了相应的解决办法。希望通过理论联系实际，为企业内部控制，尤其是矩阵式管理模式下的内部控制，提供一套完备的方案。
英文摘要：	Abstract In recent years, the enterprise internal control is concentrated by the world-wide.In many countries, internal control of establishment and assessment have laid down.Especially, listed companies in USA should submit an annual report to SEC which shall contain an assessment of the effectiveness of the internal control structure and procedure of the issuer for financial reporting as required by the Sarbanes-Oxley Act of 2002.In the academic circle and practice, there are a lot of the researchs on internal control ,However the researchs on the internal control under the matrix management mode are not so many. Therefore, this study based on an American manufacturing enterprise research, from the typical matrix management model to analysis, the internal control. The author is very familiar with this American factory,the author ever worked there almost 10 years, deep involved the innovation .especially after merged by Vishay.Group, including a series of changes by straight line management mode changes to matrix management mode, SOX internal audit, etc. The author hoped that through this research to get a guidance of internal control for future work. The main concept of this thesis is according to COSO “Enterprise Risk Management” to verify the effect under different control environment .According to the concept of the COSO“Enterprise Risk Management” ,control framework is divided into three levels are studied: The company management layer internal control、 strategic control、 business processes and mission control.According to internal control theory, the author based on the American electronics factory which is under the matrix management mode, and according to the situation of the internal control of the production process, through analysis of typical cases, using internal control theory, through specific internal control with the analysis of the existing problems, and puts suggestions for improvement in future. This paper stood in the point of view of the enterprise,Through analysis on purchasing receiving payment process, sales and gathering process.Put forward in matrix management mode, enterprises establish into the risk management of the internal control, and combination of case on process verification, and combined with company management specific content proposed the corresponding solution.Hope that through theory with practice, for the enterprise internal control, especially matrix management mode, provides a set of complete solutions.
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