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论文编号：	6151
作者编号：	2120112828
上传时间：	2014/6/3 22:38:16
中文题目：	C银行内部控制研究
英文题目：	Research on Internal Control of C Bank
指导老师：	刘志远
中文关键字：	行为失范；行为失败；内部控制参与；信息共享；知识整合
英文关键字：	behavioral anomie behavior, failure, proprietary capital, internal control in,Information sharing and knowledge integration
中文摘要：	本文首先回顾了内部控制的相关理论，重温了内部控制实践的发展沿革。在回溯以往文献的基础上，确立了本文的理论基础。本文认为内部控制之所以存在，根源在于机会主义和有限理性。而内部控制的核心功能，则是解决行为失范与行为失败两个问题。行为失范与行为失败产生于与企业有关的利益群体的行为及群体关系当中。内部控制通过约束行为失范、行为失败，使利益群体能够合理、合法的获得利益，不受或尽量少受其他利益群体行为的损害，确保利益的分配更加有效，从而确保企业的稳健经营，确保企业目标能够在一个良性的组织环境中顺利的得以实现。在理论研究部分，讨论了利益群体与内部控制的关系，试图为有效实施内部控制找到一条合适的路径，一个合理的框架。利益群体通过向企业投入资本，获得企业赋予的权力、职责与利益。因机会主义和有限理性的存在，在经营过程中，产生了行为失范和行为失败现象，两种现象都会造成利益群体利益的损失，进而形成了内部控制动机。一旦利益群体拥有了内部控制动机，其就要实施内部控制行为，这种行为表现为内部控制权力的使用和内部控制职责的履行。内部控制的实施，最终确保了各种资本可以源源不断的投入到企业的再生产中，进而保证企业的目标可以实现。一旦缺陷未得到改进，内部控制的实施便宣告失效，利益群体便不再向企业投资，转而支持其对手，企业将因此失去竞争资本，其战略目标将无法实现。第三章还分析出利益群体的利益函数，并对利益函数和内部控制的关系作了探讨。利益函数的引用，对内部控制全面性原则和适应性原则做了补充和完善，也为企业指出了以政策指引为基础的内部控制的改进空间。案例部分，首先以内部控制五要素为框架对C银行基本情况及内部控制情况进行了分析，目的是摸清C银行的现状，寻找内控不足。随后，将之前的理论研究与C银行内部控制实际相结合，站在利益群体的视角，剖析了C银行在内控认识、权力分配、缺陷分析等方面的改进空间。将“信息共享”、“知识整合”原则与C银行内控实际结合，分析得出C银行应遵循的五条内部控制原则。最后，提出了策略重点和改进建议。
英文摘要：	This paper first reviews the relevant theories of internal control, review the development history of internal control practices. Based on the previous literature on backtracking, establishes the theoretical foundation of this paper. This paper thinks that the internal control exists, is at the root of opportunism and limited reason. The core function of internal control, is to solve the Behavior Anomie and behavior failure two questions. Behavior and Group Behavior Anomie and behavior failure is due to the relevant interest groups. Internal control by constraining the behavior anomie behavior, failure, the interest groups can reasonable, legitimate interests, not or less as far as possible the damage by other interest groups, ensuring the interests of the distribution more efficient, thereby ensuring the sound operation of enterprises, ensure that enterprises can be in a benign environment smoothly to implementation. In the part of theory study, discusses the relationship between interest groups and the internal control, trying to find a suitable path for the effective implementation of internal control, a reasonable framework. Interest groups to the enterprise through the capital, access to power, responsibility and interests of enterprises to. Because of opportunism and limited reason, in the process of operation, the Behavior Anomie and behavior failure phenomenon, two phenomena will cause loss of interest groups, and the formation of the internal control motivation. Once the interest groups have the motivation of the internal control, to implement the internal control behavior, this behavior is the internal control the use of power and responsibility of internal control. The implementation of internal control, and ultimately ensure various capital reproduction Everfount into enterprises, so that enterprises can achieve the goal of. Once the defect has not been improved, the implementation of internal control is declared invalid, interest groups will no longer to business investment, to support its competitors, enterprises will lose the competition of capital, its strategic goal will not be achieved. The third chapter is analysis of the function of interest interest groups, and the benefit function and internal control relations are discussed. Reference interest function, internal control of the overall principles and adaptability to supplement and perfect, also pointed out the policy guidelines based on the improvement of internal control for enterprises. The case part, the first five elements in the internal control framework for the analysis of C bank and the basic situation of internal control, to ascertain the status of C bank, finding insufficient internal control. Then, the internal control theory and C banks will be prior to the actual combination, standing in the interest group perspective, analyzes the improvement in the internal space C bank understanding, power distribution, defect analysis etc.. "Information sharing", "knowledge integration" principle and C bank internal control practice, analysis of C bank should follow five principles of internal control. Finally, put forward the improvement strategy and suggestions.
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