ZJ建筑公司内部控制评价问题研究

发布时间：2018-05-26 11:10

本文选题：BSC + CSA　；参考：《东北大学》2013年硕士论文

【摘要】：有效的内部控制是企业高效健康运营的重要保障,而对内部控制有效性的评价是实现这一保障的最佳途径。2008年颁布的《企业内部控制基本规范》和2010年颁布的《企业内部控制配套指引》中明确指出企业应该对自身的内部控制进行自我评价,并且应该披露相关的内部控制评价报告,这无疑对我国企业进行内部控制的自我评价起到了一定程度的督促作用。目前,企业进行内部控制评价常用的方式主要包括传统的内部审计和控制自我评价(CSA)两种,其中,CSA作为一种更加全面的评价方式,在美国、加拿大、英国等西方国家得到了快速发展,形成了相对完善体系。相对的,我国目前多数企业采用传统的内部审计方式进行内部控制的自我评价,但是,随着我国经济市场的发展,CSA逐渐出现,渐渐被企业接受。此外,现在关于内部控制评价的研究基于管理视角的较少,不能够发挥评价结果的管理作用,管理角度的研究迫在眉睫。ZJ建筑公司是ZJ工程局东北地区的子公司,全面负责东北地区的经营。本文在对ZJ建筑公司的内部控制评价现状进行了解分析的前提下,发现其未形成系统的内部控制自我评价体系,所以本文意在为ZJ公司建立一套科学有效的内部控制自我评价体系,对其内部控制的有效性进行评价。首先,本文对研究的背景、意义、目的以及国内外研究现状进行了介绍说明。接着,对内部控制评价和平衡计分卡(BSC)相关理论进行了梳理,并对传统内部审计方式和CSA进行了比较分析,同时对引入BSC的适用性进行了分析。接下来对ZJ公司的概况进行说明,并对其评价现状进行了分析。然后,利用改善的BSC模式,根据ZJ公司内部控制实际情况和建筑业的特点,结合《企业内部控制配套指引》等,建立了以定性指标为主,意在对内部控制制度设计和执行有效性进行评价的过程型评价指标体系；以及以定量指标为主,意在对内部控制的目标实现程度进行评价的结果型指标体系。最后,结合CSA方式,对如何利用所构建的指标体系进行评价,进行了实施程序的说明。
[Abstract]:Effective internal control is an important guarantee for efficient and healthy operation of enterprises. The evaluation of the effectiveness of internal control is the best way to realize this guarantee. The basic norms of Enterprise Internal Control promulgated in 2008 and the supporting guidelines for Enterprise Internal Control issued in 2010 clearly point out that enterprises should The internal control of the body carries on the self-evaluation, And should disclose the relevant internal control evaluation report, which undoubtedly plays a role in urging our enterprises to conduct self-evaluation of internal control. At present, the common ways for enterprises to conduct internal control evaluation mainly include the traditional internal audit and control self-evaluation (CSAA), among which CSA is a more comprehensive evaluation method in the United States, Canada, Britain and other western countries have developed rapidly and formed a relatively perfect system. However, with the development of China's economic market, CSA is gradually emerging and gradually accepted by enterprises. In addition, the current research on internal control evaluation is based on the management perspective, so it can not play the management role of the evaluation results. The management perspective research is imminent. ZJ Construction Company is a subsidiary of ZJ Engineering Bureau in Northeast China. Overall responsibility for the management of the Northeast region. On the premise of understanding and analyzing the present situation of internal control evaluation of ZJ Construction Company, this paper finds that it has not formed a system of internal control self-evaluation system. So this paper aims to establish a set of scientific and effective internal control self-evaluation system for ZJ Company to evaluate the effectiveness of its internal control. First of all, this paper introduces the background, significance, purpose and current situation of the research at home and abroad. Then, the theory of internal control evaluation and balanced scorecard is combed, and the traditional internal audit method and CSA are compared and analyzed. At the same time, the applicability of introducing BSC is analyzed. Then the general situation of ZJ company is explained, and its evaluation status is analyzed. Then, using the improved BSC model, according to the actual situation of ZJ company's internal control and the characteristics of the construction industry, combined with the "Enterprise Internal Control supporting Guide" and so on, the qualitative index is established. The purpose of this paper is to evaluate the effectiveness of internal control system design and implementation, and to evaluate the achievement degree of internal control objectives. Finally, with the CSA method, how to use the constructed index system is evaluated, and the implementation procedure is explained.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.92;F406.7

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