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论文编号：	6560
作者编号：	2220120335
上传时间：	2014/6/18 16:47:39
中文题目：	基于SOX法案的N公司内部控制体系研究
英文题目：	Research on internal control system based on SOX in N Company
指导老师：	王志红
中文关键字：	N公司；SOX法案；风险管理；内部控制框架；八要素
英文关键字：	N Company, SOX, risk management, internal control framework, eight key elements
中文摘要：	内部控制是企业规模化之后和资本的社会化的结果，是根据现代经济制度的必然产物，是确保企业财务及财务报告的可靠性、营运的效益及效率，并需要工作遵循的现行法规。美国联邦政府颁布的2002年的 《SOX法案》，以提高公司的管理责任，加强对证券交易委员会的监管，从2006年7月15日起，在美国上市的外国公司，必须执行《SOX法案》。就在同一天，中国财政部发起成立了“企业内部控制标准委员会”，中国注册会计师协会也发起成立了“会计师事务所内部治理指导委员会”。建立和完善内部控制，以适应企业的发展，是企业实现战略目标的先决条件，长期稳定，健康发展，是企业风险防范和公司治理的重要组成部分。《SOX法案》来实现公司的内部控制发现并不难具有深远的影响，本文将结合有关内部控制和内部控制相关的中国法律、法规的主要内容，探讨了在华外资企业内部控制系统的建设。 N公司作为在中国的跨国制药公司集团，随着公司业务的快速发展，公司转移了整个集团的战略地位和不断的提升，按照集团的要求，迫切需要建立适当的以SOX法案为依据的内部控制体系来适应中国的法律和法规。本文首先回顾了目前的内部控制理论和文献，在N公司的内部控制现状的基础上，分析总结内部控制主要问题和产生的原因。然后建立内部控制的目标，原则和思路，从内部控制范围和内部控制的总体建设框架中的八要素出发，提出内部控制架构方案，并在本文最后提出N公司的内部控制保障和实施的执行建议。最后，得出内部控制的有效实施是企业风险管理的重要组成部分，并能提高企业竞争力，从而减少经济损失的结论。
英文摘要：	Internal control is the outcome of corporation scale and capital socialization, and also the outcome of the modern economy system. It guarantees the reliability of the corporation financial report, the effect and efficiency of the business operating, and also is the integrant part to ensure the corporation aligning with the existing rules. In 2002, COSO committee raised the COSO framework after specialized research, which becomes one of the most useful frames now. The promulgation of “Sarbanes-Oxley Act” (SOX) is mostly because of the financial scandal of those famous companies in the US. N Company, as the wholly owned foreign subsidiary of a multinational pharmaceutical group, with the rapid business developments and more and more important roles in the whole group, it is urgent and necessary to build up their internal control. Establishing a completed and suitable internal control system during the corporation’s development is the precondition for implementing the corporation’s strategy and keeping its healthy steady progress, and it is also an important part for risk control on the other hand. This article first collected and cleared up all the internal control theories and related literature, and then analyze the internal control of the N Company based on that, and conclude the main problem and its root cause afterwards. Then, based on internal control design target and principles, provide blue print on defining the scope of the internal control and eight elements based on COSO framework. Then, the author of this article suggests on how to implement and guarantee N Company’s internal control. Finally, the conclusions are to come to the effective implementation of internal control is an important part of enterprise risk management, and to improve the competitiveness of enterprises, in order to reduce economic losses.
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