《企业内部控制应用指引第5号—企业文化》实施难点探究

发布时间：2018-01-14 15:41

本文关键词：《企业内部控制应用指引第5号—企业文化》实施难点探究　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,越来越多的企业意识到内部控制在企业经营发展中的地位。它能够使企业运营和管理机制得到优化。在国家经济体制改革的路上,有关于内部控制的理论研究以及实践操作经验发展得越来越全面。在内部控制中,企业文化处于一个相当重要的地位。然而它在整个体系发展的过程中却鲜少被看重和研究,这样的状况对于不利于内部控制体系的优化和完善。近些年发生的一系列企业内部控制失效案件,表面看是财务、审计等方面的问题,深究会发现这些案件的发生与企业文化缺失存在着千丝万缕的关系。优秀的企业文化是企业的一种软实力,企业文化是企业的“隐形制度”,影响着内部控制的有效性以及企业长远发展目标的实现。内部环境是内部控制的基础,企业文化是内部环境的根本。若企业文化存在问题,即便企业内部控制制度设计的再健全,也会因为企业文化建设不足、基础不牢导致企业的控制目标难以实现,给企业带来损失。优秀的企业文化往往能够引领和支撑企业基业长青,缺乏优秀企业文化的企业终将在市场竞争中湮灭。我国五部委发布了《企业内部控制应用指引第5号——企业文化》(以下简称“第5号应用指引”)用于指导企业的企业文化建设,但是由于内外部因素的影响,其实施并不顺利。因此,本文选定该指引的实施难点进行研究,期望本文的研究成果能够推动第5号应用指引的有效实施,帮助企业建设优秀的企业文化。通过建设优秀的企业文化,控制企业经营运作中的风险,实现企业的控制目标及长远发展目标。本文首先回顾了国内外企业文化与内部控制研究状况,对企业文化和内部控制的相关知识进行了论述,其次分析并明确了企业文化应用指引实施的难点,随后分析了造成第5号应用指引实施难点的内外部成因,重点分析了传统文化、组织架构、人力资源政策等方面的原因。然后根据分析的第5号应用指引实施难点的内外部成因,提出有效实施第5号应用指引的建议。最后,结合华为企业文化的案例,印证前面的理论分析,从华为的企业文化案例中得出启示,希望能给其他企业一些借鉴,克服第5号应用指引实施的难点,加强企业文化建设,从而优化内部环境,提高内部控制的有效性,实现企业目标。
[Abstract]:In recent years, more and more enterprises realize the internal control in the enterprise development status. It can make the enterprise operation and management mechanism has been optimized. On the road of national economic system reform, on the internal control theory research and practice experience of the development of more and more comprehensive. In the internal control, enterprise culture is a a very important position. However, it is in the process of the system development is rarely valued and studied, this situation is not conducive to the optimization and improvement of the internal control system. In recent years, the occurrence of a series of internal control failure cases, the surface is the financial, audit and other aspects of the problem, we will find that these cases occur with the lack of enterprise culture are inextricably relationship. Excellent corporate culture is a kind of soft power of the enterprise, the enterprise culture is the "invisible system". To achieve a sound internal control effectiveness and long-term development of enterprise target. The internal environment is the basis of internal control, the enterprise culture is the root of the internal environment. If the existing problems of corporate culture, even the design of internal control system to improve, also because of lack of corporate culture construction, solid foundation to control the target enterprise it is difficult to achieve, bring losses to the enterprise. Excellent corporate culture can often lead and support enterprises, the lack of good corporate culture will be in the market competition. China's annihilation five ministries issued "enterprise internal control guidelines No. fifth: corporate culture > (hereinafter referred to as the" fifth guidelines ") for the construction of enterprise culture to guide enterprises, but because of the internal and external factors, the implementation is not smooth. Therefore, this paper selected the implementation difficulties of the guidelines. The effective implementation of the achievement of this research can promote the application of the fifth guidelines, to help enterprises to construct excellent enterprise culture. Through the construction of excellent enterprise culture, risk control of the business operation, to achieve control objectives and long-term development goal of the enterprise. This paper first reviews the domestic and foreign enterprise culture and internal control research status, related knowledge corporate culture and internal control are discussed, then analysis and clear guidelines on the implementation of the difficulties of application of corporate culture, then analyzes the cause of internal and external causes of No. fifth application guidelines for implementation difficulties, focus on the analysis of the traditional culture, organizational structure, human resource policies. Then the implementation of the internal and external causes of the difficulties according to analysis of the fifth application guidelines, put forward the effective implementation of the No. fifth application guidelines are proposed. Finally, combined with the case of HUAWEI's corporate culture, the theory of proof Analysis, draw inspiration from HUAWEI's corporate culture case, hope to give some lessons to other enterprises, overcome difficulties in implementing the fifth application guidelines, and strengthen corporate culture construction, so as to optimize the internal environment, improve the effectiveness of internal control, and achieve business goals.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626.115

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