基于COSO框架的青岛海克斯公司内部控制体系构建研究

发布时间：2018-03-01 09:25

本文关键词： 内部控制内控体系构建控制要素控制活动　出处：《安徽大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会经济发展和经济规模的不断扩大,现代企业内部控制在日趋复杂经济管理环境过程中逐渐被人们接受认可,是社会经济发展的必然产物。我国企业加入WTO以后面临着全球化竞争,一方面是国外跨国公司不断涌入,另一方面则是企业内部控制形势严峻,不少企业忽视或轻视内部控制的重要性,再加上公司治理结构上的不足以及组织结构不合理和人员素质低等方面的原因,致使我国企业内部控制普遍薄弱。与此同时,由美国注册会计师协会牵头组成的反虚假财务报告委员会制定的COSO框架成为衡量企业内部控制水平高低的标准。为了使企业更好适应日趋激烈的竞争,基于COSO框架构建企业内部控制体系迫在眉睫。本文选择的研究对象海克斯(青岛)公司是一家高分子生产企业,由于各种原因,公司目前尚未建立完善的内部控制制度,造成了内部控制标准不清楚,责任不明确,缺乏有效的监督和约束机制,严重制约了公司业务的发展,造成公司经营管理较大风险影响。正是在国内内部控制建设的大背景和海克斯公司的内部控制具体情况下,将内控理论与公司的实践相结合,具有非常重要的现实意义,同时对其他企业设计内部控制也具有很好的借鉴意义和参考价值。本文共分六大部分进行论述。第一章绪论首先介绍本选题的研究背景、研究目的和意义以及本文主要研究内容,并介绍国内外在内部控制领域的研究成果等；第二章内部控制理论概述,主要介绍内部控制的定义和内部控制五要素的具体含义；第三章在介绍海克斯公司基本情况的基础上,从内部环境、风险评估、控制活动、信息与沟通以及内部监督等五要素为落脚点,研究海克斯公司的内部控制现状,分析内部控制存在问题的原因；第四章结合海克斯公司的业务特点,按照企业内部控制五要素进行内部控制制度的设计,并重点将控制活动与企业主要业务循环相结合展开论述；第五章分析海克斯公司内部控制制度有效运行的保障措施；最后是结论部分,指出本文的研究成果以及未来的研究展望等。
[Abstract]:With the development of social economy and the expansion of economic scale, the internal control of modern enterprises is gradually accepted by people in the process of increasingly complex economic management environment. After China's entry into WTO, Chinese enterprises are facing global competition. On the one hand, foreign multinationals are constantly pouring in; on the other hand, the internal control situation of enterprises is grim. Many enterprises ignore or belittle the importance of internal control, coupled with the deficiencies in corporate governance structure and the unreasonable organizational structure and low quality of personnel, which cause the internal control of enterprises in our country to be generally weak. The COSO framework developed by the Anti-false Financial reporting Board, led by the American Institute of Certified Public Accountants, has become the standard for measuring the level of internal control in enterprises. It is urgent to construct an internal control system based on COSO framework. The research object chosen in this paper is Hexes (Qingdao) Company, which is a polymer manufacturing company. Due to various reasons, the company has not yet established a perfect internal control system, which has resulted in unclear internal control standards and unclear responsibilities. The lack of effective supervision and restraint mechanism has seriously restricted the development of the company's business and caused a greater risk impact on the management of the company. It is under the background of the domestic internal control construction and the specific situation of the internal control of Hexes Company that, Combining the theory of internal control with the practice of the company has very important practical significance, at the same time, it has good reference and reference value for other enterprises to design internal control. This paper is divided into six parts. The first chapter introduces the research background, research purpose and significance, and the main research content of this paper, and introduces the domestic and foreign research results in the field of internal control. The second chapter introduces the definition of internal control and the specific meaning of the five elements of internal control. Chapter three introduces the basic situation of Hexes Company, from the internal environment, risk assessment, control activities. This paper studies the present situation of internal control of Hexes Company and analyzes the reasons for the problems in internal control. Chapter 4th combines the business characteristics of Hexes Company. Design the internal control system according to the five elements of the enterprise internal control, and focus on the combination of the control activities with the main business cycle of the enterprise. Chapter 5th analyzes the effective operation of the internal control system of Hexes Company. The last part is the conclusion, pointing out the research results and future research prospects.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

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