A农业公司内部控制失效案例研究

发布时间：2018-06-23 18:06

本文选题：农业上市公司 + 内部控制　；参考：《吉林财经大学》2017年硕士论文

【摘要】：近年来,国内外频频曝出的上市公司财务舞弊案件令人震惊的同时,更暴露出企业内部控制制度的失效和不健全。这使得全球范围内更清晰地认识到企业内部控制的重要性。在此背景下,美国于2002年通过并实施《萨班斯—奥克斯利法案》;2004年,美国COSO发布了《企业风险管理—整合框架》。世界各国开始重视内部控制和风险监管的问题,并开始进行一系列的企业内部控制改制。与此同时,为了完善我国内部控制建设,我国政府也不断致力于内部控制的建设和完善工作。2012年,我国开始要求上市公司全面实施内部控制规范体系建设,真实客观披露内部控制自我评价报告以及内部控制审计报告。其中,共有2244家上市公司披露内部控制评价报告,8家上市公司内部控制存在重大缺陷,3家内部控制无效,4家内部控制审计结论为否定意见,A农业公司都列于榜单。作为中国农业第一股、中国农业第一品牌的国有控股上市公司,A农业公司自2002年上市以来,截止到2016年底,接连收到证监会整改通知、警告、公开谴责和通报批评等,2012年、2013年更是连续两年被认定内部控制无效,如此刺眼的数据背后折射出的是A农业公司内部控制的严重失效。将A农业公司作为反面教材,具有典型性和代表性。首先,本文介绍了论文的研究背景及其意义、国内外文献综述、研究思路及研究方法;其次,从内部控制的内涵及特征入手,介绍了内部控制的五要素及国内外内部控制理论的发展历程;第三,对A农业公司进行了介绍,并简单介绍了农业上市公司的特点及农业类上市公司内部控制存在的主要问题;接着对A农业公司内部控制失效事件进行了回顾,并分析了内部控制失效所带来的影响,以及A农业公司所采取的应对措施及取得的成效;第四,从内控控制要素的角度来分析A农业公司内部控制存在的具体问题;最后,结合A公司内部控制失效改善后仍存在的问题,提出其进一步的完善建议。希望通过本文的分析,能够为上市公司特别是农业类上市公司进行内部控制建设提供有价值的参考。
[Abstract]:In recent years, while the financial fraud cases of listed companies at home and abroad are shocking, the failure and unsound of the internal control system have been revealed more clearly. This makes it clear that the importance of corporate internal control is clearly recognized worldwide. In this context, the United States adopted and implemented the Sarbanes Oxley act in 2002. In 2004, the United States COSO issued the enterprise risk management integration framework >. The countries all over the world began to attach importance to internal control and risk regulation, and started a series of internal control and restructuring of enterprises. At the same time, in order to improve the construction of internal control in our country, our government is not committed to the construction and improvement of internal control.2012. In the year, China began to require the listed companies to implement the internal control standard system in an all-round way, objectively disclosing internal control self evaluation report and internal control audit report. In all, 2244 listed companies disclosed internal control evaluation reports, the internal control of the 8 listed companies had significant defects, 3 internal controls were ineffective and 4 internal. A agricultural companies are listed as the negation of the audit conclusion. As the first Chinese agricultural stock, the state-owned holding listed company of China's agricultural first brand, A agricultural company since 2002, by the end of 2016, received the CSRC rectification notice, warning, public condemnation and notification of criticism, 2012, 2013 is more continuous. Two years have been found ineffective internal control, so the dazzling data reflected the serious failure of the internal control of A agricultural company. A agricultural company as the reverse teaching material, is typical and representative. First, this paper introduces the research background and significance of the paper, domestic and foreign literature review, research ideas and research methods; secondly, from inside The five elements of internal control and the development process of internal and external internal control theory are introduced. Third, the A agricultural company is introduced, and the characteristics of the agricultural listed companies and the main problems existing in the internal control of the agricultural listed companies are briefly introduced; then the internal control failure of the A agricultural company is followed. The article reviewed the effects of internal control failure, and the measures taken by A agricultural company and the results achieved. Fourth, from the perspective of internal control control factors, the specific problems existed in the internal control of A agricultural companies were analyzed. Finally, the problems still existed after the improvement of internal control failure in A company, and the results were put forward. It is hoped that through the analysis of this article, we can provide valuable reference for the internal control construction of listed companies, especially the agricultural listed companies.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F324

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