行为导向内部控制评价研究

发布时间：2019-07-05 15:44

【摘要】：我国相继颁布并实施了《企业内部控制基本规范》、《企业内部控制配套指引》等内部控制框架体系，这将推动国内企业内部控制体系的完善。随着企业外部法律环境的不断严格，以风险管理为目的的内部控制相关课题的研究在国内外蓬勃兴起。内部控制有效性评价越来越受重视：一方面，学习型组织是企业发展的必然趋势，内部控制自我评价是适应外部环境、构建内部控制体系的必然要求；其次,内部控制有效性的评价能够为企业防范风险、控制舞弊提供相关信息。上市公司披露的内部控制自我评价报告为企业管理层、外部利益相关者了解企业内部控制水平、风险管理水平提供了信息来源。跨学科研究背景下，内部控制已不仅仅是会计学的研究课题。随着人的重要性显著提高，组织中个体行为愈显重要。心理学、组织行为学的发展为研究人的个体行为提供了重要理论基础。究其根本，内部控制实质上是对人的行为进行引导和约束的一种机制，内部控制设计与执行是否有效，关键在于组织内人员的行为。在这种背景之下，本文从组织内部各层级人员出发，通过对各层次内部控制主体行为及其动机的分析，构建各层次行为导向内部控制评价路径，最终对内部控制的有效性进行评价，并将评价结果反馈给各层次主体，以期能够对相关主体的行为进行引导，完善相关企业制度，最终实现企业管理控制及战略目标。本文将以内部控制基本规范和配套指引为制度基础，通过对国内外学者相关研究成果的梳理，结合我国公司内部控制实施过程，通过内部控制实施过程中人的行为的探讨与分析，对公司内部控制过程和结果进行综合评价，构建行为视角下内部控制评价的基本框架与具体流程。其主要内容如下: 第一章绪论是本文的开篇部分。文献综述部分回顾了内部控制的产生及发展情况，对国内外学者的相关研究成果予以述评，阐述了行为导向内部控制评价研究的必要性，并从现有研究的不足中找出本文的研究出发点。第三部分构成本文的理论基础部分，对相关概念予以阐述，并且分析了企业内部控制评价的行为内涵，通过对传统理论、行为理论的分析与融合，形成了本研究的理论基础。第四部分是行为导向内部控制评价研究的基本框架与具体流程。为构建相关研究框架，本部分首先阐述确定行为过程，构建行为导向内部控制评价的一般路径，然后根据组织内行为主体层次的不同，构建相应的内部控制评价路径。不同类型企业，其内部控制存在的具体问题不同。房地产开发企业有其特殊性，采购与付款是其内部控制的重点。在第三、四部分相关分析的基础上，第五部分以W集团为例，其实际情况出发，，对其工程项目采购与付款环节的内部控制进行了分析。最后总结相关研究结论，提出未来的研究展望，并且阐述了本文的研究局限性。
[Abstract]:China has promulgated and implemented the basic norms of Enterprise Internal Control, the supporting guidelines of Enterprise Internal Control and other internal control framework systems, which will promote the improvement of the internal control system of domestic enterprises. With the continuous strictness of the external legal environment of enterprises, the research on internal control for the purpose of risk management is booming at home and abroad. More and more attention has been paid to the evaluation of internal control effectiveness: on the one hand, learning organization is the inevitable trend of enterprise development, internal control self-evaluation is the inevitable requirement to adapt to the external environment and construct internal control system; secondly, the evaluation of internal control effectiveness can provide relevant information for enterprises to prevent risks and control fraud. The self-evaluation report of internal control disclosed by listed companies provides an information source for enterprise management and external stakeholders to understand the level of internal control and risk management. Under the background of interdisciplinary research, internal control is not only a research topic of accounting. As the importance of human beings increases significantly, the individual behavior in the organization becomes more and more important. The development of psychology and organizational behavior provides an important theoretical basis for the study of individual behavior. In essence, internal control is a mechanism to guide and restrain human behavior. Whether the design and implementation of internal control is effective or not lies in the behavior of personnel in the organization. Under this background, starting from the personnel at all levels within the organization, through the analysis of the behavior and motivation of the internal control subject at all levels, this paper constructs the evaluation path of the behavior-oriented internal control at all levels, and finally evaluates the effectiveness of the internal control, and feedback the evaluation results to the subjects at all levels, in order to guide the behavior of the relevant subjects and perfect the relevant enterprise system. Finally, the enterprise management control and strategic objectives are realized. This paper will be based on the basic norms and supporting guidelines of internal control, through combing the relevant research results of domestic and foreign scholars, combined with the implementation process of internal control in our country, through the discussion and analysis of human behavior in the process of internal control implementation, the comprehensive evaluation of the process and results of internal control, and the construction of the basic framework and specific process of internal control evaluation from the perspective of behavior. The main contents are as follows: the first chapter is the introduction to the beginning of this paper. In the part of literature review, the emergence and development of internal control are reviewed, the relevant research results of scholars at home and abroad are reviewed, the necessity of behavior-oriented internal control evaluation research is expounded, and the starting point of this paper is found out from the shortcomings of the existing research. The third part forms the theoretical basis of this paper, expounds the related concepts, and analyzes the behavior connotation of enterprise internal control evaluation. Through the analysis and integration of traditional theory and behavior theory, the theoretical basis of this study is formed. The fourth part is the basic framework and specific process of behavior-oriented internal control evaluation. In order to construct the related research framework, this part first describes the process of determining behavior, constructs the general path of behavior-oriented internal control evaluation, and then constructs the corresponding internal control evaluation path according to the different levels of organization insiders. Different types of enterprises, their internal control of the specific problems are different. Real estate development enterprises have their particularity, procurement and payment is the focus of its internal control. On the basis of the correlation analysis of the third and fourth parts, the fifth part takes W Group as an example, and analyzes the internal control of the procurement and payment links of the engineering project. Finally, the relevant research conclusions are summarized, the future research prospects are put forward, and the limitations of this paper are expounded.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275

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