尚德衰败对企业加强内部控制管理的重要启示

发布时间：2018-07-03 06:18

本文选题：尚德电力 + 内部控制管理　；参考：《广西师范大学》2014年硕士论文

【摘要】：内部控制管理是现代企业、事业单位对经济活动进行管理时所采用的一种重要于段,对企业生产、销售、采购和财务管理等各个环节均有很大影响,尤其是在企业经营风险控制方面;如果企业内部控制管理不当,不仅会影响到企业的正常发展,有时甚至会关系到企业的存亡。英国著名历史学家汤因比曾说过：“一个国家乃至一个民族,其衰亡往往是从内部开始的,外部力量不过是其衰亡前的最后一击”。可见企业内部控制管理的重要性。 2008年财政部、证监会、审计署、银监会、保监会等五部委联合颁布了《企业内部控制管理基本规范》,规定了实施内部控制的基本目标、基本要素、基本原则和总体要求等内容,其中《企业内部控制管理配套指引》对企业实施内控控制管理的手段和方法进行了详细的阐述,为企业如何实施内部控制管理提供了指导作用。本文以尚德电力为例,依托尚德电力财务报表,采用文献研究法、实地调研法、系统分析法,先是从定性到定量,而后又从定量到定性,接着再从定性和定量相结合的方法对尚德电力财务数据,从市场销售情况、偿债能力、营运能力、盈利能力以及未来发展能力等方面进行了分析,从数据上指出了管理风险所在；接着又对尚德电力组织架构、人力资源、技术研发以及市场竞争力情况进行探讨,分析了尚德电力内部控制管理存在的困难。在此基础上运用内部控制管理理论,财务风险管理理论、投资者保护理论以及企业竞争理论,系统地从尚德电力内部控制环境、内部控制管理活动、内部控制风险评估、内部控制信息与沟通以及内部控制管理监督等方面分析了造成尚德电力衰败的原因,指出了管理层的行为凌驾于内部控制管理之上,造成尚德电力企业文化、合同担保管理、信息与沟通以及风险监督等内部控制措施失效,导致企业资金链断裂,最终走向破产重整。最后又针对目前管理现状,结合内部控制制度的管理要求,提出了尚德电力要建立企业诚信文化以及改善信息与沟通等管理建议,力争使企业运营早日回归到正常轨道中来。本文的创新点在于选题与视觉,立足于国内企业对内部控制管理的需求趋势,在此基础上以尚德电力为例,通过政府对上市公司、国内大中型企业内部控制管理工作的试点,推动我国内部控制管理的建设,同时跟踪内部控制管理过程,探析其中存在的问题和不足,并提出运用董事会来制衡老板无限大权力的建设性意见等,为企业实施内部控制管理保驾护航。
[Abstract]:Internal control management is an important and more important part of the management of economic activities in modern enterprises. It has a great impact on the production, sales, procurement and financial management of enterprises. Especially in the aspect of business risk control, if the internal control of the enterprise is not proper, it will not only affect the normal development of the enterprise, sometimes even related to the survival of the enterprise. Thomas Toynbee, a famous British historian, once said: "the decline of a country and even a nation often begins from within, but external forces are only the last blow before they fall." This shows the importance of internal control management in enterprises. In 2008, the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, the Banking Regulatory Commission, The CIRC and other five ministries and commissions jointly promulgated the basic norms for the Administration of Internal Control of Enterprises, which stipulated the basic objectives, basic elements, basic principles and general requirements for the implementation of internal control. Among them, the supporting Guide of Enterprise Internal Control Management describes in detail the means and methods of implementing internal control management in enterprises, which provides guidance for enterprises to implement internal control management. This paper takes Suntech Electric Power as an example, relies on Suntech electric power financial statements, adopts literature research method, field investigation method and system analysis method, first from qualitative to quantitative, then from quantitative to qualitative, then from quantitative to qualitative. Then from the qualitative and quantitative analysis of Suntech electric power financial data, from the market sales, solvency, operating capacity, profitability and future development capacity, and so on. The paper points out the risk of management from the data, and then discusses the organization structure, human resources, technology development and market competitiveness of Suntech Electric Power, and analyzes the difficulties in the internal control management of Suntech Electric Power. Based on the theory of internal control management, the theory of financial risk management, the theory of investor protection and the theory of enterprise competition, this paper systematically analyzes the internal control environment, internal control management activities and internal control risk assessment of Suntech Electric Power Company. The internal control information and communication as well as the internal control management supervision and so on have analyzed the causes of Suntech electric power decline, pointed out that the behavior of management is superior to the internal control management, resulting in Suntech power enterprise culture, contract guarantee management, etc. The failure of internal control measures, such as information and communication and risk supervision, leads to the breakage of the enterprise capital chain and the eventual bankruptcy reorganization. Finally, according to the current management situation and the management requirements of internal control system, this paper puts forward some management suggestions such as establishing enterprise credit culture and improving information and communication, so as to make the enterprise operation return to normal orbit as soon as possible. The innovation of this paper lies in the choice of topics and vision, based on the demand trend of internal control management in domestic enterprises. On this basis, taking Suntech Electric Power as an example, through the government to the listed companies, domestic large and medium-sized enterprises internal control management work pilot, To promote the construction of internal control management in our country, to track the process of internal control management, to analyze the problems and shortcomings, and to put forward the constructive suggestions of using the board of directors to check and balance the unlimited power of the boss, etc. Escort for the implementation of internal control management.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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