基于控制视角的信托公司内部控制要素研究

发布时间：2018-01-20 00:59

本文关键词： 内部控制控制要素信托公司模糊评价　出处：《东华大学》2012年博士论文　论文类型：学位论文

【摘要】：内部控制是我国管理和财务理论界和实务界近年来讨论比较多的一个课题,无论是银监会、证监会、保监会、财政部等政府部门还是注册会计师、审计师行业协会以及企业的管理者,都把希望投向了内部控制——一个尚没有得到深入研究的课题。各方都在努力为我国的企业制定内部控制的规则,但到目前对于我国信托公司的内部控制还很少有系统性的研究,尤其是通过一些定量分析手段开展的研究。在国际上,尤其以美国为代表的西方发达国家在长期的企业内部控制管理实践中,总结中一套完整、系统的内部控制理论和实践做法,对于国际上的大型商业银行、投资银行、基金公司和非银行金融机构都在接受COSO报告的基础上,根据行业特点形成了企业经营的风险管理体系,并随着计量经济学的不断发展,运用风险管理模型和技术也日渐成熟。这都为本人研究信托公司的内部控制系统带来了理论和实践基础。信托公司是基于受益人和委托人的信任,进行代客理财的资产管理类的金融机构,为确保实现其经营目标,信托公司必须有效地运行内部控制系统。由于信托公司是有别于一般工商企业的非银行金融机构,其内部控制系统有着自己的特殊性,它必须设置比一般工商企业更完整、更有效、更庞大的内部控制系统。信托公司在资本市场和货币市场中通过开展本源业务所扮演的角色和所具有的作用,决定了有关信托公司的研究命题具有较强的针对性和现实价值,实践中提升信托公司的内部控制也需要依托理论研究成果。长期以来内部控制是我国信托业发展的瓶颈,国内理论界还没有深刻认识到信托公司内部控制的重要性,直接针对信托公司内部控制展开系统研究还很少。同时,国内研究比较分散,呈现只重局部、忽视整体的特点,对于信托公司内部控制这种具有内在系统性的系统金融工程来说,仅针对内部控制的定性研究是不够的,还需要基于内部控制系统进行数量模型的整体研究。信托公司的内部控制是一个由控制环境、控制目标、风险识别和评估、控制活动、信息和沟通,以及监督等六大控制要素组成的开放系统。在控制视角下,信托公司内部控制的有效与否取决于其各控制要素之间相互影响、相互作用。本文在现有研究成果的基础上,综合系统论、控制论、信息论以及金融学等相关理论,围绕信托公司内部控制这个研究主题,侧重于以下几方面做深入探讨： (1)尝试基于控制视角研究信托公司内部控制要素的内在系统关联性,进行了初步的综合研究,提出了信托公司内部控制研究的新视角,为信托公司内部控制研究的发展引入了新的理论路径。 (2)尝试构建信托公司内部控制系统综合控制模型。本文抓住信托公司内部控制的控制要素内在关系,研究了信托公司内部控制系统的控制环境、控制目标、风险识别和评估、控制活动、信息和沟通,以及监督等六大控制要素,阐明了信托公司内部控制要素的系统控制本质。在此基础上构建了信托公司内部控制系统综合控制模型。为综合控制信托公司内部控制的影响因素总体作用效果提供了一种可兹借鉴的工具。 (3)尝试揭示信托公司内部控制要素的控制本质。在深入分析内部控制的系统控制基础上,运用模糊模式识别方法将综合评价结果与标准等级进行比较,建立划分信托公司内部控制系统状态等级的等级识别模型。通过灰色关联分析的方法将综合评价结果与理论最优信托公司内部控制系统进行关联性分析,建立评价信托公司内部控制系统分析模型,是对信托公司内部控制系统的综合研究,为信托公司内部控制研究提供新的分析框架。
[Abstract]:The internal control is the management of our country and the theory and practice of financial sector in recent years to discuss a topic more, regardless of the CBRC, CSRC and CIRC, the Ministry of Finance and other government departments or CPA auditors, industry association and enterprise managers, to invest in the hope of internal control: one is there has been no in-depth research topic. All parties in the efforts to formulate rules of internal control for the enterprise of our country, but to the internal control of China's trust companies also have little systematic research, especially through some quantitative analysis research means.
In the world, especially in the United States as the representative of the western developed countries in the management of internal control of enterprises in the long-term practice, summed up a complete set of system, the internal control theory and practice, for large international commercial banks, investment banks, fund companies and non bank financial institutions are based on COSO report on according to the characteristics of the industry, the formation of enterprise risk management system, and with the development of econometrics, using the risk management model and technology has become mature. This is my research on trust company internal control system due to the theoretical and practical basis.
Trust is the beneficiary and the trustee of the trust based on financial institutions to carry out Valet financial asset management, in order to achieve the business objectives of trust must be effective operation of internal control system. Because the trust company is a non bank financial institution different from the general industrial and commercial enterprises, the internal control system has a special own, it must be set than the general industrial and commercial enterprises more complete, more effective internal control system more.
A trust company by carrying out the origin of the business role and its role in the capital market and money market, determines the research proposition on trust company has strong pertinence and practical value, internal control practice, enhance trust companies also need according to the research results on Tuoli long. Internal control is the bottleneck of the development of I in the trust industry, domestic academia has not realized the importance of internal control of the trust company, directly to the internal control system on trust company is also very small. At the same time, the domestic research is relatively dispersed, showing only partial, ignoring the overall characteristics of the intrinsic system for internal control of the trust system of financial engineering only for qualitative research, internal control is not enough, also need to conduct comprehensive study on internal control system based on the model of public trust. Our internal control is a control environment, control objectives, risk identification and assessment, control activities, information and communication, open system and supervision control of the six elements. In the perspective of trust company, the internal control is effective or not depends on the control factors of mutual influence, interaction. In this paper, on the basis of existing research results, comprehensive system theory, control theory, information theory and financial theory, with the research subject of internal control of the trust company, focused on the following aspects of study:
(1) try to study the internal system relevance of trust company's internal control elements based on the control perspective. We made a preliminary comprehensive study, and put forward a new perspective of trust company's internal control research, which introduced a new theoretical path for the development of trust company's internal control.
(2) try to build a comprehensive model of control system of internal control. This paper take the trust company trust company internal control elements of internal relations, studies the control target of the control environment, the internal control system of trust, risk identification and assessment, control activities, information and communication, and supervision and control of the six elements, to clarify the nature of control system of internal control elements of the trust company. On the basis of the comprehensive control system of internal control model for integrated control effect of trust. Trust company internal control factors of the overall effect provides a significant reference tool.
(3) try to reveal the essence of control internal control elements of the trust company. Based on the in-depth analysis of the internal control system control, using the fuzzy pattern recognition method to the comprehensive evaluation results and standard grade comparison, establish the hierarchical recognition model of division of trust company internal control system of the state level. Analyze the correlation of the internal control system by grey method correlation analysis and comprehensive evaluation result and the theory of optimal trust model is established to analyze the evaluation of the internal control system of trust company, is a comprehensive study of the internal control system of the trust company, providing a new analytical framework for the research on the internal control of the trust company.

【学位授予单位】：东华大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：F832.49;F224

【引证文献】