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论文编号：	9652
作者编号：	2120152592
上传时间：	2017/12/8 11:06:18
中文题目：	UPA公司基于风险导向的内部控制研究
英文题目：	Research on Risk Oriented Internal Control in UPA Company
指导老师：	程新生
中文关键字：	内部控制；风险管理；财务报表重要性水平 ；控制活动
英文关键字：	Internal Control; Risk Management; Importance Level of Financial Statements; Control Activities
中文摘要：	近年来，国家对制药行业的监管力度逐年加大，随着国有医药企业的不断发展和壮大，外资制药型企业的竞争压力也逐渐增加。特别是随着2013年，某外资制药企业商业贿赂丑闻的揭发，在一段时期内对制药行业的内部控制管理提出了更严格的标准。内部控制的管理在某种程度上无疑会增加企业的管理成本。在当前激烈的市场竞争环境下，企业所面临的风险各式各样，但并不意味着所有的风险都要被管控，如何高效地识别和管理风险，是企业在成本与风险管控二者之间取得平衡的有效途径。 本文选择一家外资制药型企业作为研究对象，对其风险导向下的内部控制体系的现状进行分析，指出该企业在以成本管控为目标的战略方针下，其风险为导向内部控制的实现方式，即,基于财务报表重要性水平的风险管控方式。 本文首先对国内外企业的内控现状进行分析，引出内控管理在当前市场环境下的重要性,接着回顾了内控相关理论。本文以案例企业的内控体系现状出发，介绍并分析其内控体系的构成及原则。该公司方式沿用集团财务报表重要性水平的评估方式。以集团的重要性水平为基础，确定了具有重要影响的会计科目，从而确定该科目所涉及流程的重要风险点。在第四章中，对该公司内控体系现状做了详细的分析，在对其所存在的问题进行分析时，本文重点列举了UPA公司内控体系的主要问题，即“风险评估方法的局限性”“权责分离”以及“信息系统内控管理不健全”。第五章主要是针对UPA公司的内控体系存在的问题提出了优化建议，并展望了其未来发展趋势，即“集中化的内控管理模式”“灵活的监督机制”以及当前最炙手可热的话题“从合规遵从到价值创造的内控理念” 本文主要特点在于介绍在案例公司集团财务报表重要性水平的风险评估模式，并对该模式的局限性进行了分析，提出改进建议，同时对于信息系统的内部控制也提出了改进方案。限于水平和经验，本文对风险管理的理论分析可能不够深入，在研究深度上还有待于进一步深化。
英文摘要：	Recently, the state regulation towards pharmaceutical industry has become more and more strict year by year. With the continuous development and expansion of state-owned pharmaceutical enterprises, the competition pressure of foreign pharmaceutical enterprises is increasing gradually. Especially with the exposure of a commercial bribery scandal by a foreign pharmaceutical enterprise in 2013, stricter standards have been put forward for the internal control and management of the pharmaceutical industry over a period of time. The management of internal control will undoubtedly increase the management costs of enterprises .However, under the current fierce market competition environment, enterprises are facing every kind of risk, but it does not mean that all risks should be controlled. How to effectively identify and manage risks, is the effective way for enterprises to achieve a balance between cost and risk control. This thesis chooses a foreign pharmaceutical enterprise as the research object, analyses the status of the Risk-Oriented internal control system, and points out that the risk-oriented internal control implementation under the strategy of cost control, namely, the risk control based on the importance level of the financial statements. In the thesis, the status of internal control at home and abroad enterprises is explained firstly, thus, introduces the importance of internal control management in the current market environment. Then it reviews the theory of internal control. After that, this thesis points out the structure and principles of its internal control system. This enterprise follows its head quarter’s approach for risk assessment. Based on the importance level of financial statement in head quarter, it figures out the critical accounts in financial report and risks in relevant business processes. In chapter 4, the writer analyses its internal control system in details. Especially for the current problems of this system, the writer illustrates the issues, such as “Limitations of risk assessment approach” “separation of duties” and “the imperfect of IT general control”. In chapter 5,the writer gives some suggestion on the improvement based on current issues and prospects the main trend of its future development, namely, “Centralized internal control management mode”,“ Flexible supervision mechanism “and the hottest topic at present “Internal Control 2.0”. The main features of this paper are the introduction of the risk assessment model, which is the importance level of its head quarter’s group financial statements and the limitations analysis of this model. In addition, the writer provide some suggestions on the improvement of IT internal controls. Limited to the level and experience, the theoretical analysis of risk management is not deep enough, and the depth of research needs to be further deepened.
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