基于COSO2013视角的泰达股份内部控制评价研究

发布时间：2018-08-11 11:30

【摘要】：近年来,尽管大多数企业都披露了内部控制自我评价报告,遵循了强制性披露规则,但是有些仅是流于形式,存在披露的事项与实际不符或者重要事项不披露的情况。因此,企业的利益相关者都特别关注企业的内部控制是否如披露的那样有效。基于此,构建一套系统的,具有一定实用性的内部控制评价体系是非常必要的,并急需将其与实际案例相结合,为内部控制评价的实践提供借鉴。总结现有的对内部控制评价体系的研究,发现当前对评价指标的研究大多数集中在目标导向、风险导向以及内部控制要素导向这三大领域,以COSO2013的17项核心原则为导向的很少,将17项核心原则与层次分析法结合进行定量评价的更是寥寥无几。因此本文以原则为导向,结合层次分析法与模糊综合评价法构建了一套评价体系。本文以COSO2013框架作为本文的研究基础,首先根据评价指标的构建原则,将内部控制五要素作为一级评价指标,COSO2013框架的17项核心原则作为二级评价指标构建了一套内部控制评价体系。之后将评价体系应用到泰达股份中来验证其可行性;在应用的过程中根据泰达股份实际情况从17项核心原则的82条相关属性中选取重要属性作为三级评价指标,以层次分析法和模糊综合评价法作为本文的研究方法来对泰达股份内部控制进行评价。结果表明泰达股份的内部控制尽管还存在着一些不足之处,但整体上还是有效的。通过本文的研究得出以下结论:本文对泰达股份内部控制的评价结果与事务所对泰达股份出具的内部控制是有效的这一结果一致。表明本文建立的内部控制评价体系是科学的、合理的,具有可行性和实践性。同时本文针对泰达股份内部控制存在的不足之处提出了相应的改进建议。
[Abstract]:In recent years, although most enterprises have disclosed the internal control self-evaluation report and followed the mandatory disclosure rules, some of the disclosure is merely formalistic, and the disclosure of the matter is inconsistent with the actual situation or non-disclosure of the important matter. Therefore, corporate stakeholders are particularly concerned about the effectiveness of internal controls as disclosed. Based on this, it is necessary to construct a systematic and practical internal control evaluation system, and it is urgent to combine it with practical cases to provide reference for the practice of internal control evaluation. Summing up the existing research on internal control evaluation system, it is found that most of the current research on evaluation index is focused on the three major fields of goal orientation, risk orientation and internal control factor orientation, and few of them are guided by the 17 core principles of COSO2013. The combination of 17 core principles and AHP for quantitative evaluation is rare. Therefore, this paper constructs a set of evaluation system based on principle, combined with AHP and fuzzy comprehensive evaluation method. This paper takes the COSO2013 framework as the research foundation of this paper, first of all, according to the construction principle of evaluation index, Taking the five elements of internal control as the primary evaluation index and the 17 core principles of COSO2013 framework as the second-level evaluation index, a set of internal control evaluation system is constructed. Then the evaluation system is applied to Teda shares to verify its feasibility. According to the actual situation of Taida shares, the important attributes are selected from 82 related attributes of 17 core principles as the third-level evaluation index. The internal control of Taida shares is evaluated by AHP and fuzzy comprehensive evaluation method. The results show that the internal control of Teda shares is still effective, although there are still some shortcomings. Through the research of this paper, the following conclusions are drawn: the evaluation results of the internal control of Teda shares in this paper are consistent with the results that the internal control issued by the firm to the shares of Teda is effective. It shows that the evaluation system of internal control established in this paper is scientific, reasonable, feasible and practical. At the same time, this paper puts forward the corresponding improvement suggestions for the deficiencies of Teda stock internal control.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F279.26

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