Z信托公司内部控制评价研究

发布时间：2018-01-19 18:35

本文关键词： 内部控制内部控制评价信托　出处：《华中科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：自2008年6月我国《企业内部控制基本规范》的出台，内部控制开始全面深入中国企业。而随着近些年内部控制的发展，内部控制评价也是引起了理论界和实务界的关注与探讨。内部控制评价，就是企业董事会或类似权力机构对内部控制的有效性进行全面评价、形成评价结论、出具评价报告的一个系统性动态过程。它是内部控制得到有效实施和改善的有力保障。本文通过中诚信托的一个项目危机引出信托业的内部控制评价危机。信托业作为金融的四大支柱之一，其对国家经济有着重要影响。而随着近年来，信托业迅速发展，信托行业也是暴露了许多的漏洞。如我国信托公司内部控制不严密、风险管理体系不完善等问题。这些问题已经威胁到整个信托行业，如若处理不当，甚至将影响整体国家经济，对此我们必须予以重视。本文选择的研究对象是Z信托公司。文章将依据《企业内部控制基本规范》及其配套文件，并结合Z信托公司的实际情况，介绍目前我国内部控制评价体系与Z信托公司内部控制现状。从而基于理论与实际，介绍并分析Z信托公司内部控制评价的现状与问题，得出Z信托公司内部控制评价面临着四大问题：（1）内部控制评价主体独立性不足，导致内部控制评价结论存在争议；（2）Z信托公司内部控制制度建设虽然完善，但是存在“有制度不执行”的情况，内部控制评价也是流于形式。内部控制并没有真正得到评价；（3）内部控制评价方法过于主观定性。Z信托公司的内部控制评价方法并没有做到科学客观，往往是偏于主观定性的描述，很难让人理解信任；（4）Z信托公司内部控制评价人员缺乏人力，对此可能造成内部控制评价的偏失。最后本文针对Z信托公司内部控制评价的问题，提出相对应的解决思路与办法，以期望解决Z信托公司内部控制评价的问题。
[Abstract]:Since June 2008, with the introduction of the basic Standard of Enterprise Internal Control in China, internal control has begun to penetrate into Chinese enterprises in an all-round way. However, with the development of internal control in recent years. Internal control evaluation is also attracted the attention and discussion of the theoretical and practical circles. Internal control evaluation is an overall evaluation of the effectiveness of internal control by the enterprise board of directors or similar authority to form an evaluation conclusion. A systematic and dynamic process of issuing evaluation reports. It is a strong guarantee for effective implementation and improvement of internal controls. This paper leads to the crisis of internal control evaluation of the trust industry through a project crisis in the trust industry. As one of the four pillars of finance, trust industry has an important impact on the national economy. But with the recent years. With the rapid development of trust industry, the trust industry has exposed many loopholes, such as the internal control of trust companies is not strict, the risk management system is not perfect and so on. These problems have threatened the whole trust industry. If it is not handled properly, it will even affect the national economy as a whole. We must pay attention to this. The research object of this paper is Z Trust Company. The article will be based on the basic Standard of Enterprise Internal Control and its supporting documents, and combined with the actual situation of Z Trust Company. This paper introduces the evaluation system of internal control in our country and the present situation of internal control in Z Trust Company. Based on the theory and practice, this paper introduces and analyzes the present situation and problems of the evaluation of internal control in Z Trust Company. It is concluded that the internal control evaluation of Z trust company is faced with four major problems: (1) the independence of the internal control evaluation subject is insufficient, which leads to the controversy of the internal control evaluation conclusion. Although the internal control system construction of the trust company is perfect, there exists the situation that "there is no implementation of the system", and the evaluation of internal control is also a mere formality, and the internal control is not really evaluated; 3) the evaluation method of internal control is too subjective and qualitative. The evaluation method of internal control of Z Trust Company is not scientific and objective, it is often biased to the subjective qualitative description, it is difficult for people to understand and trust. The lack of manpower of internal control evaluators in the trust company may lead to the bias of internal control evaluation. Finally, aiming at the problem of internal control evaluation of Z trust company, this paper puts forward the corresponding solutions and methods, in order to solve the problem of internal control evaluation of Z trust company.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.39;F275

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