联系我们

论文查询结果	返回搜索

论文编号：	5727
作者编号：	2220110357
上传时间：	2013/12/3 19:09:45
中文题目：	gzzy公司内部控制评价的构建与实施
英文题目：	gzzy Company''''''''s Internal Control Evaluation
指导老师：	程新生
中文关键字：	内部控制;COSO;量化评价;过程方法;实施结果
英文关键字：	Internal control;COSO;Quantitative evaluation;Process approach;Implementation result
中文摘要：	美国《萨班斯---奥克斯利法案》、COSO委员会《内部控制---整体框架》的推出和中国相继出台的《独立审计具体准则第9号》、《证券公司内部控制指引》、《内部控制审核指导意见》等政策使公司意识到内部控制及其评价工作的重要性，并将公司的内部控制自我评价作为检验内控健全性、合理性和有效性的重要方法和手段，为提升公司的管理水平、经营风险意识和核心竞争力奠定了一定的基础。本文从内部控制及内部控制评价相关理论入手，对内部控制理论的发展进行了阐述，在其基础上重点介绍了内部控制评价相关概念、主要内容、发展历程、发挥的作用和趋势。根据国际通行的COSO内部控制整体架构五要素关注重点内容，结合gzzy公司的实际情况及烟草行业特点，考虑相关影响因素进行适当的修改和完善，形成了具有自我特色的内部控制评价思路和方法。内容涵盖三个层次的评价指标、详细的评价标准、赋予对应的评价指标权重、具体的评价评分表、内部控制分级模型等一系列评价步骤和措施，对内部控制评价理论与实践的结合进行了一定探索和研究。通过在gzzy公司的实施证明了该思路和方法的可操作性和适用性，运用简单明了、科学客观的各种表格和表达式能够准确定位内部控制水平，借鉴评价结果发现存在的问题并找出与行业的差距，有针对性地提出相关建议和整改措施，使公司内控环境得以改善，使公司内部控制进一步发挥应有的作用，起到防范风险、堵塞管理漏洞、提高经营效率的目的，实现“大企业、大品牌、大市场”的战略目标。第一部分 介绍了在当前烟草行业处于内外激烈竞争的情况下，立足于gzzy公司的实际作为研究对象，提出了内部控制评价的研究意义及效果，包含的内容和运用方法。第二部分 介绍了内部控制概念及其四个发展阶段，在此基础上引入了内部控制评价并着重阐述了内部控制评价的概念、发展历程、主要作用、SOX法案中有关内容及目前的研究现状和发展趋势，为后面章节的案例分析提供理论基础。第三部分 以gzzy公司内部控制评价的构建和实施为案例进行研究，在介绍gzzy公司的基本情况后，提出了进行内部控制评价的必要性，并且阐述了该公司在COSO委员会《内部控制---整体框架》五要素重点关注内容的理论基础上，结合烟草行业整顿规范的要求进行扩展，构建具有自我特色的内部控制评价整体思路、方法、步骤和措施。第四部分 理论结合实际的运用，阐述内部控制评价在gzzy公司的具体实施情况，并对评价结果发现的内部控制薄弱环节和可能存在的风险，分析原因提出相关完善建议和意见。 第五部分 结论与局限，内部控制评价作为企业今后自我完善的发展动力，它发挥着强大的监督促进作用，通过实施内部控制的评价引导管理层采取积极措施改善经营管理，提升风险意识，夯实精细化管理基础，增强核心竞争力。但也要看到在实际操作过程中内控评价存在的难点，提出作者的思考和想法。
英文摘要：	With the enactment of the Sabanes Oxley Act of 2002 (SOX） along with the Committee of Sponsoring Organizations of the Treadway Commission of 1985 (COSO)and the Auditing Standard No.9 from the China, has brought awareness to China's government to realized the importance of such rules and regulations to provide a better control over local companies within China. Such awareness for internal control became an important method and means to test the validity of companies in China to prevent scandals which could cost investors billions of dollars when the prices of shares collapsed, thus resulting in a decrease of public confidence over such companies worldwide.With such enactments to be implemented within all China company rules and regulations, it is a foundation to improve the overall management level, and risk management levels which is seriously lacking now here in China. This paper is to introduce the development of internal control theory and internal control evaluation theory, and discuss the related concepts. According to one of the five focus elements of COSO; Internal Control-Integrated Framework, in conjunction with the actual situation of GZZY Company and China's Tobacco Industry characteristics, modifications must be made. This paper forms the basis of Internal Control evaluation ideas and methods with its own characteristics; Internal Control Evaluation Indicators, Evaluation Criteria, Evaluation Index, Weight and Scale Evaluation of Internal Control, Classification models, and a series of steps and measures to be taken with such implementation. Some exploration and research on combining theory into practice of Interal Control withing GZZY Company. Through the implementation of such ideas and describing the operation and application of said ideas/suggestions of the Interal Control evaluation methods, a proposal can bring about much needed change for GZZY Company in five steps. First and foremost the fierce competition of current monopolized industries, put forth the significance and content of providing a method and background of the Internal Control within GZZY Company. The second step introduces the concept of Interal Control and its four development stages and focuses on the relevant content and present research status and development trend of concept into ideas that can be developed as a main fuction of Interal Control Evaluation theory, into practice for GZZY Company. The third step is based on a case study of GZZY Company. Construction animplementation of the Internal Control Evaluation theory for GZZY Company's case will help the realization and necessity of such control evaluations such as those imposed by COSO's Internal Control-Framework. According to the Finance and Ecomonics of the tobacco industry, this paper establishes the overall thought, methods, and necessary steps and measures of said internal control within its own characteristics. The forth step is the cullinmation of theory into practice. With a concrete implementation of "internal control theory" in GZZY Company, relevant suggestions and opinions upon the weaknesses and potential risks results can be further prevented in the future, not to say that difficulties of such an operation process are not present, but can be potentially avoided if evaluation theories are researched thoroughly beforehand. The fifth and final step is, as a system, with the limitted resources of GZZY Company, allocation of needed resources to implement such control must be made correctly. Through the implementation of interal control evaluation, GZZY Company can：Improve overall management， Enhance risk awareness assessment， Strengthen internal management skills， Enhance core competitiveness， Improve operational efficiency and effectiveness within the company， Increase state value assets for the potential of sustaining the development of the company.
查看全文：	预览  下载(下载需要进行登录)