过程控制导向的企业合同内部控制系统研究

发布时间：2019-02-26 17:02

【摘要】：企业正处于内部管理需求与外部监管要求寻求平衡的双轨制运行阶段,合同内部控制系统的构建成为企业有效地控制合同风险的手段。五部委颁布了《企业内部控制应用指引第16号—合同管理》以指导企业提升经营管理水平,在实践检验中,企业面对合同内部控制制度的变迁,本文提出以《合同法》等为法律背景,以过程控制为导向建立企业合同内部控制系统;并结合金融危机中外贸公司的实践案例,探讨评价其合同控制过程的控制手段、主要载体以及内生条件等,以期帮助企业寻找合同内部控制制度的变迁路径,有效的进行风险管理。
[Abstract]:Enterprises are in the two-track operation stage of seeking balance between internal management requirements and external supervision requirements. The construction of contract internal control system has become an effective means for enterprises to control contract risks. Five ministries and commissions have promulgated the "guidelines for the Application of Internal Control in Enterprises No. 16-contract Management" to guide enterprises to improve their management level. In practice, the enterprises are faced with the changes of the internal control system of the contract. This paper proposes to set up an enterprise contract internal control system based on the legal background of contract law and process control. Combined with the practical cases of foreign trade companies in the financial crisis, this paper probes into the control means, main carriers and endogenous conditions to evaluate the contract control process, in order to help enterprises find the changing path of contract internal control system. Effective risk management.
【作者单位】：上海金融学院;
【基金】：财政部重点课题(2008KJA21) 上海市会计学会课题《金融危机下我国外贸公司合同内部控制机制研究》的阶段性成果上海市教委科研创新项目支持
【分类号】：F272;D923.6

【共引文献】