基于IFS的交通企业内部控制能力测评研究
发布时间：2018-11-24 13:47
【摘要】：在西方理论界很早就开始开展了关于内部控制的理论研究，并且在企业界已经得到了较为广泛的系统性运用。但内部控制理论在我国起步较晚，近些年来，随着我国企业的风险暴露，重大损失频发，暴露了我国企业界内部控制能力不足这一现象，也使得我国企业界和理论界逐渐认识到开展内部控制研究的迫切性。然而，就目前而言，国内理论界和企业界对于交通企业内部控制能力的研究比较少。现有的研究大多数也仅停留在理论层面，或是用一般的模型方法对企业控制能力进行度量，缺少系统性、综合性、科学性的实证分析研究。 交通领域，尤其是高速公路领域属于国家基础设施建设领域，也是国家加大投资力度、不断推动经济发展的重点领域，改革开放后，我国高速公路事业发生了翻天覆地的巨大变化，广东省高速公路建设规模一直位居全国前列，，并且很早就引进了市场竞争机制。高速公路事业具有项目投资资金规模大，资金回收期限长，技术、融资等环节多等特点，各种潜在风险种类多，一旦风险暴露就会给企业带来损失。由于我国高速公路行业发展历程不长，内部控制环节较为薄弱，在交通企业开展内部控制研究和机制构建分析具有现实性。 本论文的研究路线是：1、查阅相关文献，建立研究的理论基础。本文的理论基础是美国COSO委员会的《内部控制整体框架》、《企业风险管理整体框架》，以及国内出台的《企业内部控制基本规范》等指导性文件。2、使用直觉模糊集方法进行研究实践，根据模型的内涵，构建直觉模糊测评体系，将内部控制能力测评指标分为四个层次，涵盖了控制环境、风险评估、信息沟通和监控四大层面，设计调查问卷。3、实地走访广东省交通集团旗下的7家子公司，回收有效问卷210份，通过对一手数据的处理，构建内部控制能力测评模型。得出结论如下：（1）广东省高速公路发展股份有限公司的内部控制能力水平最接近企业内部控制的最佳水平。（2）广东省公路建设有限公司的内部控制能力与企业内部控制的最佳水平差距最大。4、通过进一步对企业的内部控制现状进行分析，得知广东省交通集团旗下的企业内部控制能力存在着较大差距，内部控制的各项制度和人员素质不能够满足内部控制的要求。因此给出如下建议：（1）加强对企业员工的内部控制教育；（2）树立较强的风险管理意识；（3）完善企业内部控制体系，明晰岗位职责；（4）搭建畅通的内部信息沟通平台。
[Abstract]:The theoretical research on internal control has been carried out in the western theoretical circle very early, and has been widely used systematically in the business world. However, the theory of internal control started relatively late in our country. In recent years, with the risk exposure of enterprises in our country, heavy losses frequently occurred, which exposed the phenomenon that the internal control capacity of enterprises in our country is insufficient. It also makes the enterprises and theorists realize the urgency of the research on internal control. However, at present, there are few researches on the internal control ability of transportation enterprises in domestic theory and business circles. Most of the existing studies are only in the theoretical level, or the general model method to measure the control ability of enterprises, lack of systematic, comprehensive, scientific empirical analysis. The transportation field, especially the freeway field, belongs to the field of national infrastructure construction, and is also the key area in which the state has increased investment and continuously promoted economic development. After the reform and opening up, Great changes have taken place in the cause of expressway in our country. The scale of highway construction in Guangdong Province has always been in the forefront of the whole country, and the market competition mechanism has been introduced very early. Expressway industry has the characteristics of large scale of project investment funds, long period of fund recovery, many links of technology and financing, and many kinds of potential risks. Once the risk is exposed, it will bring losses to enterprises. Due to the short development course of expressway industry and the weak internal control link in China, it is realistic to carry out internal control research and mechanism construction analysis in transportation enterprises. The research route of this thesis is as follows: 1. Consult the relevant literature and establish the theoretical basis of the research. The theoretical basis of this paper is the COSO Committee of the United States, "the overall framework of internal control", "the overall framework of enterprise risk management", and the domestic "basic norms of internal control" and other guiding documents. Using intuitionistic fuzzy set method to carry on the research practice, according to the connotation of the model, constructing the intuitionistic fuzzy evaluation system, dividing the internal control ability evaluation index into four levels, covering the control environment, risk assessment. Information communication and monitoring four levels, design questionnaire. 3, field visit 7 subsidiaries of Guangdong Transportation Group, return 210 valid questionnaires, through the processing of primary data, build the evaluation model of internal control ability. The conclusions are as follows: (1) the level of internal control ability of Guangdong Expressway Development Co., Ltd. is the closest to the best level of enterprise internal control. (2) the internal control ability of Guangdong Highway Construction Co., Ltd. The biggest gap with the best level of internal control. Through further analysis of the present situation of internal control of enterprises, it is found that there is a big gap in the internal control ability of enterprises under Guangdong Traffic Group, and the internal control systems and personnel quality can not meet the requirements of internal control. Therefore, the following suggestions are given: (1) to strengthen the education of internal control for employees; (2) to establish a strong awareness of risk management; (3) to improve the internal control system of enterprises and clarify the responsibilities of posts; (4) build a smooth internal information communication platform.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F224;F275;F512.6
本文编号：2353956
[Abstract]:The theoretical research on internal control has been carried out in the western theoretical circle very early, and has been widely used systematically in the business world. However, the theory of internal control started relatively late in our country. In recent years, with the risk exposure of enterprises in our country, heavy losses frequently occurred, which exposed the phenomenon that the internal control capacity of enterprises in our country is insufficient. It also makes the enterprises and theorists realize the urgency of the research on internal control. However, at present, there are few researches on the internal control ability of transportation enterprises in domestic theory and business circles. Most of the existing studies are only in the theoretical level, or the general model method to measure the control ability of enterprises, lack of systematic, comprehensive, scientific empirical analysis. The transportation field, especially the freeway field, belongs to the field of national infrastructure construction, and is also the key area in which the state has increased investment and continuously promoted economic development. After the reform and opening up, Great changes have taken place in the cause of expressway in our country. The scale of highway construction in Guangdong Province has always been in the forefront of the whole country, and the market competition mechanism has been introduced very early. Expressway industry has the characteristics of large scale of project investment funds, long period of fund recovery, many links of technology and financing, and many kinds of potential risks. Once the risk is exposed, it will bring losses to enterprises. Due to the short development course of expressway industry and the weak internal control link in China, it is realistic to carry out internal control research and mechanism construction analysis in transportation enterprises. The research route of this thesis is as follows: 1. Consult the relevant literature and establish the theoretical basis of the research. The theoretical basis of this paper is the COSO Committee of the United States, "the overall framework of internal control", "the overall framework of enterprise risk management", and the domestic "basic norms of internal control" and other guiding documents. Using intuitionistic fuzzy set method to carry on the research practice, according to the connotation of the model, constructing the intuitionistic fuzzy evaluation system, dividing the internal control ability evaluation index into four levels, covering the control environment, risk assessment. Information communication and monitoring four levels, design questionnaire. 3, field visit 7 subsidiaries of Guangdong Transportation Group, return 210 valid questionnaires, through the processing of primary data, build the evaluation model of internal control ability. The conclusions are as follows: (1) the level of internal control ability of Guangdong Expressway Development Co., Ltd. is the closest to the best level of enterprise internal control. (2) the internal control ability of Guangdong Highway Construction Co., Ltd. The biggest gap with the best level of internal control. Through further analysis of the present situation of internal control of enterprises, it is found that there is a big gap in the internal control ability of enterprises under Guangdong Traffic Group, and the internal control systems and personnel quality can not meet the requirements of internal control. Therefore, the following suggestions are given: (1) to strengthen the education of internal control for employees; (2) to establish a strong awareness of risk management; (3) to improve the internal control system of enterprises and clarify the responsibilities of posts; (4) build a smooth internal information communication platform.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F224;F275;F512.6
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