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论文编号：	4517
作者编号：	2220100506
上传时间：	2012/6/13 15:55:39
中文题目：	企业内部控制评价研究——以A公司为例
英文题目：	Research on Enterprise Internal Control Evaluation—Taking Company A,s internal control evaluation as an example
指导老师：	周晓苏
中文关键字：	内部控制，评价指引，热电联产，战略转型
英文关键字：	Internal Control，Guidelines for Evaluation，Combined heat and power generation enterprise，Transformation period
中文摘要：	2010年4月，财政部会同证监会、审计署、银监会、保监会制定了《企业内部控制应用指引第1号——组织构架》等18项应用指引、《企业内部控制评价指引》和《企业内部控制审计指引》，与2008年颁布的《企业内部控制规范——基本规范》共同构建了我国企业内部控制规范体系，标志着我国内部控制体系框架基本形成，同时也是各项配套指引推广实践的开始。 2011年，中国海外上市公司财务丑闻曝光，使中国上市公司普遍受到“诚信”质疑，中国企业的内部控制及其评价越来越受到公众的普遍关注。《企业内部控制配套指引》、尤其是《企业内部控制评价指引》的发布，为中国企业进行内部控制评价提供了统一标准，但同时也应看到，《企业内部控制评价指引》在很多地方的规定还过于笼统，缺乏可操作性，在指导企业内部控制评价时不可避免地要遇到一些困难，还需要通过企业界的实践去检验、补充和完善。 A公司是天津市热电联产企业，通过二十年的发展，已发展为装机容量83.5万千瓦、供热面积1318万平方米的大型热电企业，并且，“十二五”期间，A公司将完成“煤改气”搬迁工程，搬迁后装机容量180万千瓦、供热面积2400万平方米。在如此重大的战略转型期，企业进行内部控制评价是十分必要的。本文即是通过A公司内部控制评价的实例，一方面，分析、总结了《企业内部控制配套指引》等相关规范所形成的新的内部控制评价体系的构成，并与旧的评价体系在评价目标、主体、原则、对象、方法等方面进行了比较分析，肯定了新体系在诸多方面的优势和突破；另一方面，在肯定新体系的同时，本文重点指出了《企业内部控制评价指引》存在的局限性：在对内部控制评价报告内容的要求中，只要求披露内部控制是否有效的结论，即只要求进行定性评价，而缺少定量评价。在A公司内部控制实例中，本文通过借鉴有关专家、学者的研究成果，把指数评价法引入企业的内部控制评价实践中，建立了多层次的内部控制评价指标体系，将定性评价与定量评价有机地结合起来，弥补了《企业内部控制评价指引》在指标体系建设、内部控制有效性评价等方面的不足，为企业界的内部控制评价实践提供了有益的参考。
英文摘要：	In April 2010, the Ministry of Finance in conjunction with the China Securities Regulatory Commission, the National Audit Office, the China Banking Regulatory Commission and the China Insurance Regulatory Commission formulated 18 application guidelines, including Application Guidelines for Enterprise Internal Control No.1—Organizational Structure, as well as Guidelines for Enterprise Internal Control Evaluation and Guidelines for Enterprise Internal Control Audit. These guidelines together with Specification for Enterprise Internal Control—Basic Requirements issued in 2008 form China’s enterprise internal control specification system, symbolizing the formation of a basic internal control system framework as well as the start of the promotion and application of the various supporting guidelines in China. In 2011, exposed financial scandals with Chinese companies listed overseas brought their “integrity” into general doubt. Chinese enterprises’ internal control and evaluation is now attracting more and more public attention. The release of Supporting Guidelines for Enterprise Internal Control and especially Guidelines for Enterprise Internal Control Evaluation provide a unified standard for Chinese enterprises to carry out internal control evaluation. However, it should also be pointed out that Guidelines for Enterprise Internal Control Evaluation contains too general provisions on many aspects, making practical application less feasible This inevitably causes some difficulties in guiding enterprises to undertake internal control evaluation. Guidelines for Enterprise Internal Control Evaluation still needs to be tested, supplemented and improved through practices in the business circles. Company A is a combined heat and power generation enterprise in Tianjin. Following 20 years of development, it has grown into a large-sized thermal power company with an installed generating capacity of 835,000 kilowatts and a heating supply area of 13.18 million m2. During the Twelfth Five-Year Plan Period, Company A will also complete its “Coal-to-Gas” resettlement project. Upon the completion of this project, the company will have an installed generating capacity of 1,800,000 kilowatts and a heating supply area of 24 million m2. During such a strategic transformation period, it is necessary for the enterprise to strengthen and improve its internal control work and carry out effective internal control evaluation. Through the example of internal control evaluation at Company A, this paper sets out to examine and summarize the makeup of the new internal control evaluation system formed by Supporting Guidelines for Enterprise Internal Control and other relevant specifications. It also conducts a comparative analysis of the evaluation objectives, entities, principles, subject matter, methodology and other aspects between the old and new evaluation systems, and confirms the various advantages and breakthroughs of the new system. While recognizing the new system, the paper also points out the limitations of Guidelines for Enterprise Internal Control Evaluation: internal control evaluation reports are only required to disclose the conclusion whether internal control is effective or not. In other words, only qualitative evaluation is required, while quantitative evaluation is lacking. In the example of internal control in Company A, this paper draws upon the research results of various experts and scholars, and introduces the index evaluation method into enterprise internal control evaluation practices to establish a multi-level internal control evaluation index system. It also organically combines qualitative evaluation with quantitative evaluation to make up the deficiencies of index system building and internal control effectiveness evaluation in Guidelines for Enterprise Internal Control Evaluation, thus providing beneficial reference for internal control evaluation practices in the business circles.
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