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论文编号：	3767
作者编号：	2120092696
上传时间：	2011/11/25 19:34:28
中文题目：	基于COSO框架的NN公司内部控制研究
英文题目：	Research on internal control based on COSO framework in NN Company
指导老师：	李 莉
中文关键字：	内部控制，科索框架，萨班斯法案，NN公司
英文关键字：	Internal control, COSO framework, SOX, NN Company
中文摘要：	内部控制是企业规模化和资本社会化的结果，是现代经济制度下的必然产物，是确保企业财会报告的可靠性、经营的效果和效率以及对现行法规的遵循的必须工作。建立、健全适应本企业发展的内部控制是企业实现战略目标，长期稳定健康发展的前提，是企业进行风险管理和公司治理的重要组成部分。 1992年，美国反对虚假财务报告委员会所属的内部控制专门研究委员会，即发起机构委员会（科索委员会）在专门研究后提出的《内部控制整体框架》成为目前内部控制中被认可和使用最广泛的框架之一。《2002年上市公司会计改革和投资者保护法》（萨班斯法案）的颁布很大程度上是针对美国几家知名公司的财务丑闻而制定的。该法案中非常重要的302和404条款明确了公司对财务报告的责任，并要求上市公司及其外部审计师对公司对于财务报告的内部控制的有效性进行报告。2008年6月我国财政部、证监会、审计署、银监会、保监会五部门发布了我国第一部《企业内部控制基本规范》，原计划自2009年7月1日起在我国上市公司范围内施行，鼓励非上市的大中型企业执行。但由于随后爆发了国际金融危机，《企业内部控制基本规范》执行日期相应推迟。 NN集团是一家致力于人类健康、在糖尿病领域居于世界领先的公司。集团总部位于丹麦，B股在哥本哈根及伦敦的股票交易所上市，美国存托凭证在纽约股票交易所上市。NN公司是NN集团在华投资的全资子公司，成立于1994年，随着公司业务的飞速发展，公司在整个集团战略地位的提升，急需根据集团的要求和中国的法律法规建立适宜本公司的内部控制。本文采用理论联系实际的研究方法。第一章介绍了选题背景和研究意义，然后在第二章梳理了当前的内部控制理论和相关文献，详细阐释了内部控制的概念、发展历程和方法。第三章对NN公司内部控制现状进行了分析，总结出其内部控制存在的主要问题和产生原因。继而在第四章根据内部控制构建目标、构建原则和整体思路，从内部控制范围的界定和科索框架五要素出发对其内部控制提出了构建方案。然后，在第五章，对NN公司内部控制的实施进程和效果进行研究并提出保障建议。最后，在第六章归纳了本文的主要结论，并总结本文的研究不足，提出了对未来的研究展望。
英文摘要：	Internal control is the outcome of corporation scale and capital socialization, and also the inevitable product of the modern economy system. Internal control is the essential work to ensure the reliability of the corporation financial statement, the effect and efficiency of the business operating, and the compliance with the existing laws and regulations. Establishing an integrated and suitable internal control system to be compatible with the development of the company is the precondition for achieving the company’s strategic goals and healthy steady development, it is also the most important part of risk management and corporation management. In 1992, Committee of Sponsoring Organization of U.S. Treadway Commission (COSO committee) raised the “Internal Control — Integrated Framework” after specialized research, which becomes one of the most acceptable and useful framework now. The promulgation of “Sarbanes-Oxley Act of 2002” (SOX) is mostly because of the financial scandal of those famous companies in the US. The important sections of 302 and 404 in SOX clarify the responsibility of the management on financial statement and require public companies and their external auditors to assess and disclose the internal control effectiveness of their financial reporting. In June 2008, The Ministry of Finance PRC, China Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission together issued China's first “enterprise internal control standards”. It is originally planned as of July 1, 2009 to implement compulsorily in all China's listed companies and encourage non-listing of large and medium-sized enterprises to implement. But then due to the international financial crisis, the enterprise date postponed for implementation of internal control standards. NN Group is a global healthcare company and has the leadership in diabetes care. The headquarters is in Denmark, B shares are listed on NASDAQ OMX Copenhagen and ADRs are listed on the New York Stock Exchange. NN Company, as the wholly-invested foreign subsidiary of NN group from 1994, with the rapid business developments and more and more important roles in the whole group, it is urgent and necessary to build up their internal control according to group requirements and local requirements . This article uses the apply theory to reality technique. The first chapter introduced the writing background and significance, and then, collected and cleared up all the internal control theories and related literature, expatiated on internal control concept, development phases and methods in chapter 2. In chapter 3, analyzed the internal control of NN Company and concluded the main problem and its root cause afterwards. Then, in chapter 4, based on internal control design purpose and principles, this article provided blue print on defining the scope of the internal control and five elements based on COSO framework. In chapter 5, the author of this article analysis the implement experience and result and provide some suggestions on guarantee internal control. Finally, in chapter 6, summarize the main conclusions and deficiencies, bring forward future research expectations.
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