基于COSO框架的东方公司内部控制诊断评估方法研究

发布时间：2018-01-26 22:30

本文关键词： 内部控制 COSO 诊断评估判例法量化评价　出处：《北京化工大学》2006年硕士论文　论文类型：学位论文

【摘要】：随着我国改革开放的不断深入，企业间的竞争日益激烈。企业如何提高管理水平、控制经营风险引起了社会的广泛关注。内部控制作为提升企业管理水平和防范经营风险的重要手段，受到行业的普遍重视。本文从内部控制全过程管理的起始环节——内部控制诊断评估环节入手，对内部控制诊断评估的理论、方法和实践进行了全方位的探索和研究。本文首先介绍了内部控制和内部控制诊断评估的基本理论，在理论分析的基础上，结合我国的内部控制现状、国际关于内部控制的最新要求以及我国内部控制诊断的一些行业做法，确定了本文的基本研究思路和解决方法。确定了以COSO~1内部控制框架作为诊断评估的理论基础，联系我国企业实践，开发了一套涵盖内部控制评价标准、评价标准、评价指标权重、评价过程、诊断评分表以及内部控制分级模型六个基本要素的内部控制诊断评估方法体系。最后理论结合实际，通过诊断评估方法在东方公司的成功应用，验证了方法的适用性和可操作性。
[Abstract]:With the deepening of China's reform and opening up, the competition between enterprises is becoming increasingly fierce. How to improve the management level of enterprises. Internal control is an important means to improve the management level of enterprises and to guard against business risks. This paper starts with the initial link of the whole process management of internal control-the internal control diagnosis and evaluation link, and the theory of internal control diagnosis evaluation. Methods and practices were explored and studied. This paper first introduces the basic theory of internal control and internal control diagnosis and evaluation, on the basis of theoretical analysis, combined with the current situation of internal control in China. The latest international requirements on internal control and some industrial practices in our country's internal control diagnosis. This paper determines the basic research ideas and solutions, and determines the COSO~1 internal control framework as the theoretical basis of diagnosis and evaluation, connecting with the practice of enterprises in China. Developed a set of internal control evaluation standards, evaluation criteria, evaluation index weight, evaluation process. Diagnostic scoring table and internal control classification model of six basic elements of the internal control diagnostic evaluation method system. Finally, the theory combined with practice, through the diagnostic evaluation method in the successful application of the Eastern Company. The applicability and maneuverability of the method are verified.
【学位授予单位】：北京化工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

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