基于COSO框架的中集集团内部控制模式研究
发布时间：2018-12-11 10:58
【摘要】：当今世界正处于大数据时代,世界经济愈发复杂,科学技术日益精进,企业所遇到的挑战和风险也陆续增加。此时,完善内部控制的有效建设是当代企业优化日常生产经营不可或缺的一部分。中国企业也在借鉴国外的内部控制框架的基础上积极加强其内部控制建设,但是在引用国外内部控制框架的过程中,很多企业产生“水土不服”的现象,也就是国外的内部控制文化与我国传统文化在某些方面有一定冲突,导致其在我国应用时出现了一系列不良反应。因此,本文以COSO内部控制框架为基础,以中集集团的内部控制作为对象,研究中集的内部控制建设性举措,力求为其他企业减轻内控的“水土不服”带来一定的借鉴,为其他企业改进内部控制体系建设给予一定的参考,具有一定的实践意义。本文采用案例分析和实地调查法,以连续五年内部控制自我评价报告为优秀且其审计师事务所发表无保留意见的中集集团为研究对象,分析了中集集团内部控制发展的初始阶段、完善阶段和成熟阶段。然后根据COSO公布的内部控制框架内容,从内部控制环境,风险评估,控制活动,信息与沟通和内部监督五个要素来解析中集集团内部控制体系的现状,总结出中集集团内部控制的特点,以期给其他集团有效实施内控并在一定程度上克服“水土不服”带来启示。研究显示,企业在实施借鉴国外内部控制框架时,应当致力于传统文化和国外文化的冲突化解和融合,也许能从根本上解决“水土不服”的现象。本文的创新之处在于目前国内的内部控制文献依旧是理论研究多于实践研究,而本文选取了中集集团内部控制,从实际案例的角度具体解析了其内部控制。另一方面,我国大部分有关内部控制的文献都是以内部控制不完善的企业为例,分析企业在内部控制建设中存在的问题,提出解决的办法。而很少有文献以有效实施内部控制的优秀企业作为分析对象,探寻其成功施行内控的亮点和特色,获得一些启示,寻找适用于其它企业改进内部控制的措施。
[Abstract]:Nowadays, the world is in the era of big data, the world economy is becoming more and more complex, science and technology are becoming more and more sophisticated, and the challenges and risks faced by enterprises are increasing one after another. At this time, improving the effective construction of internal control is an indispensable part of the optimization of daily production and management of contemporary enterprises. Chinese enterprises are also actively strengthening their internal control construction on the basis of drawing lessons from foreign internal control frameworks. However, in the process of quoting foreign internal control frameworks, many enterprises have produced a phenomenon of "water and earth resistance". That is, the internal control culture of foreign countries conflicts with our traditional culture in some aspects, which leads to a series of adverse reactions when it is applied in our country. Therefore, based on the internal control framework of COSO and taking the internal control of CIMC as the object, this paper studies the constructive measures of internal control of CIMC, and tries to bring some lessons for other enterprises to reduce the internal control. For other enterprises to improve the internal control system to give a certain reference, has a certain practical significance. In this paper, case analysis and field investigation are used to study the internal control self-evaluation report for five consecutive years. This paper analyzes the initial stage, perfect stage and mature stage of internal control development of CIMC. Then according to the content of internal control framework published by COSO, this paper analyzes the current situation of the internal control system of CIMC from five elements: internal control environment, risk assessment, control activities, information and communication, and internal supervision. This paper summarizes the characteristics of internal control of CIMC in order to bring enlightenment to other groups to effectively implement internal control and overcome "water and earth resistance" to a certain extent. The research shows that enterprises should devote themselves to the conflict resolution and integration of traditional culture and foreign culture when they implement the internal control framework of foreign countries, which may fundamentally solve the phenomenon of "water and earth not accepting". The innovation of this paper is that the domestic internal control literature is still more theoretical than practical research, and this paper selects the internal control of CIMC Group, and analyzes its internal control from the perspective of practical cases. On the other hand, most of the literatures about internal control in our country take imperfect internal control enterprises as an example, analyze the problems existing in the construction of internal control, and put forward the solutions. However, few documents take the excellent enterprises that effectively implement internal control as the analysis object, explore the bright spot and characteristic of its successful implementation, get some enlightenment, and find the measures suitable for other enterprises to improve the internal control.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7
本文编号：2372416
[Abstract]:Nowadays, the world is in the era of big data, the world economy is becoming more and more complex, science and technology are becoming more and more sophisticated, and the challenges and risks faced by enterprises are increasing one after another. At this time, improving the effective construction of internal control is an indispensable part of the optimization of daily production and management of contemporary enterprises. Chinese enterprises are also actively strengthening their internal control construction on the basis of drawing lessons from foreign internal control frameworks. However, in the process of quoting foreign internal control frameworks, many enterprises have produced a phenomenon of "water and earth resistance". That is, the internal control culture of foreign countries conflicts with our traditional culture in some aspects, which leads to a series of adverse reactions when it is applied in our country. Therefore, based on the internal control framework of COSO and taking the internal control of CIMC as the object, this paper studies the constructive measures of internal control of CIMC, and tries to bring some lessons for other enterprises to reduce the internal control. For other enterprises to improve the internal control system to give a certain reference, has a certain practical significance. In this paper, case analysis and field investigation are used to study the internal control self-evaluation report for five consecutive years. This paper analyzes the initial stage, perfect stage and mature stage of internal control development of CIMC. Then according to the content of internal control framework published by COSO, this paper analyzes the current situation of the internal control system of CIMC from five elements: internal control environment, risk assessment, control activities, information and communication, and internal supervision. This paper summarizes the characteristics of internal control of CIMC in order to bring enlightenment to other groups to effectively implement internal control and overcome "water and earth resistance" to a certain extent. The research shows that enterprises should devote themselves to the conflict resolution and integration of traditional culture and foreign culture when they implement the internal control framework of foreign countries, which may fundamentally solve the phenomenon of "water and earth not accepting". The innovation of this paper is that the domestic internal control literature is still more theoretical than practical research, and this paper selects the internal control of CIMC Group, and analyzes its internal control from the perspective of practical cases. On the other hand, most of the literatures about internal control in our country take imperfect internal control enterprises as an example, analyze the problems existing in the construction of internal control, and put forward the solutions. However, few documents take the excellent enterprises that effectively implement internal control as the analysis object, explore the bright spot and characteristic of its successful implementation, get some enlightenment, and find the measures suitable for other enterprises to improve the internal control.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7
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