青岛A船舶重工有限公司内部控制评价指标体系的优化研究

发布时间：2018-05-18 19:45

本文选题：内部控制 + 内部控制评价　；参考：《中国海洋大学》2014年硕士论文

【摘要】：内部控制是指经济单位和各个组织在经济活动中建立的一种相互制约的业务组织形式和职责分工制度。而内部控制评价，则是指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，出具评价报告的过程。这其中，需要一整套完整的内部控制评价指标体系。我国于2008年发布了《企业内部控制基本规范》，2010年发布了《企业内部控制配套指引》（其中包括18套应用指引以及《企业内部控制评价指引》《企业内部控制审计指引》）。其中，后者对企业内部控制评价指标体系的构建具体做出了规定和指导。然而，目前我国颁布的内控相关文件仍然存在问题，加之很多企业没有依据自身实际情况对内部控制评价标准进行完善，而是沿用甚至照搬上述“指引”，，使其内部控制评价指标体系与企业情况不相适应。在此背景下，我选取了青岛A船舶重工有限公司作为研究对象，对其内部控制评价指标体系进行优化研究。青岛A船舶重工有限公司是一家制造业上市公司的子公司，主营船舶的修理、建造与改装等，实力雄厚，业绩喜人。且A公司于2012年相继制定了《青岛A船舶重工有限责任公司内部控制手册》和《青岛A船舶重工有限责任公司内部控制评价手册》等规章制度，以加强公司的内部控制制度建设。由此可知，A公司作为一家业绩良好且按照国家要求建立了内部控制评价指标体系的制造业企业，具有很强的研究代表性。本文的研究目的即是：通过对其所构建的内部控制评价指标体系的优化研究，对该企业的内部控制评价指标体系提出优化建议，同时，由点及面地对企业构建内部控制评价指标体系提出一般性建议，进一步反映出我国当前颁布的内控文件的适用程度，为企业和相关部门进一步完善自身的内部控制评价制度提供借鉴。本文主要采用了如下研究方法：1.文献研究法：通过对文献的检索、阅读和分析，介绍国内外关于内部控制评价指标体系的各项研究，并吸纳其中成熟的研究成果；2.调查法：有目的、有计划地搜集A公司的内部控制制度及其评价办法并实地调查其制度落实的问题；3.案例分析法：将A公司作为案例企业深入研究其内部控制评价指标体系并提出相关优化建议；4.比较研究法：将A公司的内部控制评价指标体系与国家颁布的《企业内部控制配套指引》进行比较研究，归纳A公司在评价指标体系构建方面的优缺点；5.层次分析法：将内部控制评价指标体系的优化分为宏观与微观两个层面，结合案例深入分析。本文的研究成果是：通过分析A公司的内部控制评价指标体系，对其提出优化建议：1.增加合适项目作为定量指标；2.丰富定性指标测试手段；3.将定性与定量指标结合对内部控制进行总体评价；4.增设《企业内部控制配套指引》中值得借鉴的章节；5.进一步挖掘企业自身特点，充实评价指标体系。此外，通过此次研究，本文还得出以下结论：1.企业应根据自身生产经营特点，遵循内部控制评价指标体系构建原则，全方位、多角度地构建最适合自身的评价指标体系；2.构建内部控制评价指标体系是一个动态的过程，企业要根据自身及环境变化，灵活调整；3.国家应加大对企业的调研力度，完善所制定的“配套指引”，满足更多企业的需要。
[Abstract]:Internal control refers to the form of business organization and the division of responsibility system established by economic units and organizations in economic activity . Internal control evaluation refers to the process of comprehensive evaluation of the effectiveness of internal control by the board of directors or similar authority , and the process of evaluation conclusion is formed .

In 2008 , the basic norms of internal control of enterprises were promulgated , including 18 sets of application guidelines and guidance on internal control of enterprise internal control . The latter has made specific provision and guidance for the construction of internal control evaluation index system . However , the internal control evaluation index system is still in question . However , many enterprises do not perfect the internal control evaluation standard according to their own actual situation . However , many enterprises do not adapt to the internal control evaluation index according to their actual situation , but rather follow the above guidance , so that the evaluation index system of internal control evaluation is not compatible with the enterprise situation .

In this context , I chose Qingdao A Marine Heavy Industry Co . , Ltd . as the research object , and optimized its internal control evaluation index system . Qingdao A Marine Heavy Industry Co . , Ltd . is a subsidiary of a manufacturing listed company . The company has established the internal control manual of Qingdao A Marine Heavy Industry Co . , Ltd . and the internal control evaluation manual of Qingdao A Marine Heavy Industry Co . , Ltd .

The aim of this paper is to optimize the internal control evaluation index system of the enterprise by optimizing the evaluation index system of the internal control evaluation . At the same time , the paper points out the general suggestions for the establishment of the internal control evaluation index system by the point and face , and further reflects the application degree of the internal control documents issued by our country , and provides reference for the enterprises and the relevant departments to further improve the internal control evaluation system .

This paper mainly adopts the following research methods : 1 . Literature research method : through the search , reading and analysis of the literature , the domestic and foreign research on the internal control evaluation index system is introduced , and the mature research results are absorbed .
2 . Investigation law : the purpose is to collect the internal control system of company A and its evaluation method and to investigate the implementation of its system in field ;
3 . Case analysis method : A company is used as a case enterprise to study its internal control evaluation index system and put forward relevant optimization suggestions .
4 . Comparative Research : A comparative study of the internal control evaluation index system of company A and the internal control of internal control of enterprises issued by the country is conducted , and the advantages and disadvantages of A company in the construction of evaluation index system are summarized ;
5 . Analytic Hierarchy Process : The optimization of internal control evaluation index system is divided into two levels : macro and micro level .

The research results of this paper are : by analyzing the internal control evaluation index system of company A , the optimization suggestion is put forward : 1 . Add the appropriate item as quantitative index ;
2 . abundant qualitative index test methods ;
3 , the qualitative and quantitative indexes are combined to carry out overall evaluation on internal control ;
4 . Add the chapters which should be used for reference in the Guidance for Internal Control of Enterprises ;
5 . Further explore the characteristics of the enterprise and enrich the evaluation index system . In addition , through the study , the following conclusions are drawn : 1 . According to the characteristics of its own production and operation , the enterprise should follow the construction principles of the internal control evaluation index system , and construct the evaluation index system which is most suitable for itself in all directions .
2 . Building an internal control evaluation index system is a dynamic process .
3 . The State shall strengthen the investigation of the enterprise , perfect the formulated " supporting guidance " , and meet the needs of more enterprises .
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.474

【参考文献】