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论文编号：	6256
作者编号：	2220110264
上传时间：	2014/6/6 14:49:44
中文题目：	培训类可变利益实体内部控制研究——以R培训公司为例
英文题目：	Research on internal control of variable interest entity in training-Taking R training company as a case
指导老师：	陆宇建
中文关键字：	内部控制；培训公司；协议控制；可变利益实体
英文关键字：	internal control；training companies；protocol control；variable interest entity
中文摘要：	随着我国人口数量的增多，对教育的需求量呈逐年上升趋势。公共教育资源早已无法满足居民对于教育的需求，民办教育承担起越来越多的教育任务。现代社会竞争激烈，民办教育培训行业的竞争也在不断加剧，不仅对外部市场要严密的掌控，对于内部的经营与管理也要进行必要的控制。论文中的案例是一家民办教育培训公司，其采用协议控制下的可变利益实体（VIE）模式成立并经营运作。本来培训行业的内部控制就已经存在着一系列的问题，随着协议控制下的可变利益实体模式在实际经营运作中暴露出的问题，以及一直以来人们对于它的合法性、合规性、可用性的质疑，采用可变利益实体模式的教育培训公司在经营管理过程中问题重重。因此，因地制宜，建立健全其内部控制是一项不容忽视的重要工作，有必要针对其进行深入的研究与探讨，使该模式下的培训公司能够有一个良好的内部控制环境，提高管理效率与运营效益。本文首先分析了我国民办教育培训机构的发展现状，采用可变利益实体模式的民办教育培训机构内部控制的重要性及紧迫性。其次，阐述了可变利益实体和内部控制理论，介绍了内部控制的意义，协议控制下可变利益实体模式的产生原因，以及协议控制对内部控制的作用机理。再次，分析了培训类可变利益实体内部控制的现状和存在的问题。最后，从R培训公司内部控制管理的现实出发，分析R培训公司内部控制出现问题的原因，结合所学的理论，提出相应的改进建议。本文的贡献在于以R培训公司为案例研究对象，结合所学内部控制理论，在查阅国内外可变利益实体研究成果的基础上，对可变利益实体模式下的R培训公司存在的内部控制问题进行深刻剖析，找出问题产生的原因，从规范业务流程、加强内外部审计等方面提出改进建议。
英文摘要：	With the increase of China's population, the demand for education is increasing year by year. Public education resource has long been unable to meet the residents demand for education, private education undertakes the task of education more and more. Modern society competed intensely, private education industry competition is also growing, not only for external market to tight control, operation and management of the internal control should be necessary. The case of the thesis is a private training and educational company, which uses the variable interest entity (VIE) mode was established and operated under protocol control. Originally, internal control of training industry already has a series of problems, the VIE mode under protocol control exposed problems in actual operation, people doubt about its legality, compliance, availability, educational training companies adopt VIE mode during the process of management exposed more problems. Therefore, suit one's measures to local conditions, establish perfect internal control is an important work that can not be ignored, it is necessary to conduct in-depth study and discuss for it, so that the mode to be able to have good internal control environment, improve management efficiency and operational benefit. The thesis firstly describes the development, importance and urgency of internal control of educational training organizations with VIE mode under protocol control in our country. Secondly, introduces variable interest entity and internal control theory, the significance of internal control, the causes of VIE mode, as well as protocol control mechanism for internal control. Thirdly, analyzes the present situation of internal control of training companies with VIE mode and existing problems. Finally, from R training company internal control management reality, analyzes the cause of R training company’s internal control problems, combining theory learned, propose appropriate recommendations for improvement. The contribution of the thesis is to make R training company as a case study, combined with the internal control theory, based on the variable interest entities research achievements domestic and abroad, carries on the profound analysis of internal control problems of R training company under VIE mode, find out the causes of the problem, proposing recommendations for improvement from standard business process, strengthen internal and external audit, etc.
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