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论文编号：	6007
作者编号：	2120112882
上传时间：	2013/12/10 13:37:24
中文题目：	在华日资企业内部控制问题的研究-由双叶产业行贿事件引起的思考
英文题目：	The research on internal-control of Japanese-funded companies in China-Inspiration from the bribe scandal of Futaba group
指导老师：	陈国欣
中文关键字：	内部控制,不当行为,日资企业,海外子公司
英文关键字：	internal control,malpractice,Japanese company,overseas enterprises
中文摘要：	随着全球一体化进程的加快，跨国贸易规模不断增长，跨国投资和并购将成为新的潮流，内部控制不再局限于某一个国家和地区以内，而将变成国际经济社会普遍关注的问题。由于国家间，区域间的财务制度以及内部控制制度的特性，以及各国国情的差异，海外子公司内部控制的现地化将会成为一个新的课题，外资在华企业，中国企业在海外的子公司以及其他国家之间的投资子公司都会面临同样的挑战和考验，而内部控制走向国际化和标准化将成为一种发展趋势。 2013年9月份，丰田汽车重要的零部件制造商日本双叶产业在华的行贿丑闻曝光，引起了大家对其广泛的关注，本文以双叶产业以及海外子公司的内部控制问题作为核心案例来分析，重点研究在华日资企业内部控制存在的问题。通过案例分析，具体从内部环境、风险评估、控制活动、信息与沟通、内部监督这五个方面具体分析了双叶产业在内部控制环节存在的具体问题。由于双叶产业企业形态以及内部控制问题的典型性，由双叶产业的个案分析扩展到在华投资的日本海外子公司这一群体的研究，从宏观上把握在华日资企业的发展现状。并从日本企业自身外部环境的变化、自身内部控制制度的缺陷、中日两国基础环境的差异、中日两国内部控制准则内容和实施水平的差异来分析问题发生的原因。针对日本在华子公司的内部控制问题，本着务实的原则，按照内部环境、风险评估、控制活动、信息与沟通以及内部监督这五个方面提出了解决方案，并且按照部门职能的区分，针对一些特殊风险提出了控制措施。在华日资企业问题的研究对中国企业的国际化战略以及内部控制制度的国际化和标准化都能提供一些启示和借鉴。
英文摘要：	With the acceleration of economic globalization, the scales of multinational trade are increasing. The transnational investment and M&A is becoming a new trend. Internal controlling does not be confined in one state or district, but has more concerns form global society. Internal controlling upon the overseas subsidiaries is becoming a new task for foreign-funded companies. The internationalization and standardization of internal controlling should be recent trends. Futaba Industrial is a nucleus auto parts supplier of Toyota group. A bribe scandal was broken out from it in September 2013.The matters about internal controlling occurred in overseas enterprises of Japanese companies were researched emphatically. The problem of Futaba was expounded practically at five aspects, just as internal environment, risk evaluating, controlling activities, information and communication and monitoring. There are some typical factors in the case of Futaba, so we the research was expanded from an individual matter to group of Japanese overseas enterprises. The causes were examined from different viewpoint as external environment, defects of internal controlling rules, difference on basic environment and institution between China and Japan. The solutions were proposed aiming at five aspects: internal environment, risk evaluating, controlling activities, information and communication and monitoring. The risk controlling measures were presented according the functions of different departments. During the research on internal controlling of Japanese-funded companies located in China, some enlightens and merit attentions would be provided for international strategies of Chinese firms, and that also was worthy of the internationalization and standardization .
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