风险导向下A高新技术企业内部控制评价与改进

发布时间：2019-05-08 03:45

【摘要】：进入21世纪以来,社会经济飞速发展,随着认知和实践的加深,《风险管理整合框架》应运而生。该框架从风险管理这一重要高度重新定位了内部控制,对当今企业的内部控制提出了新的要求。而内部控制的构建、执行、评价、改进是一个循环往复的动态过程,因此,对内部控制的有效改进是建立在对内部控制的客观评价的基础上。高新技术企业做为拉动我国经济发展的核心动力,面临着更加复杂的内外部环境,如何构建以风险为导向的内部控制,是当前高新技术企业急需解决的问题。A公司为位于北京的一家高新技术企业,近年来发展迅速,但其薄弱的内部控制明显滞后于企业的发展速度,对风险管理的忽视及消极的风险应对态度也使A公司对于内外部的风险抵御能力较弱。目前A公司已完成在新三板挂牌的相关准备工作,预计在2016年9月成功挂牌,新的监管制度对公司的内部控制提出了更高的要求。针对以上现状,本文以A公司为研究对象,首先概述了A公司的基本情况,结合相关第一手资料分析了公司的经营状况及所面临的主要风险,为接下来的评价分析工作奠定基础；然后借鉴了陈关亭等人(2013)以风险管理框架八要素为基础建立的内部控制评价体系,通过问卷调查的方式收集A公司内部控制的评价数据,再结合模糊综合评分法对A公司当前内部控制水平给出评价,综合得分为79.98分,属于一般等级。其中内部环境得分78.12分,目标设定得分81.09分,事项识别得分69.80分,风险评估得分74.82分,风险应对得分77.68分,控制活动得分87.22分,信息与沟通得分90.85分,监督得分75.05分；接着通过对A公司内部控制概况进行分析,检验评分结果；最后综合以上分析内容,针对得分较低的内部环境、事项识别、风险评估、风险应对、监督这五方面提出针对性的改进建议。本文的研究成果将助力A公司更直观的识别出内部控制的缺陷所在并加以改进,为挂牌新三板后的公开转让做好过渡准备工作,在风险重重的行业环境中,有效的控制经营波动性；同时本文的研究成果也能为其他高新技术企业的内部控制评价与改进工作抛砖引玉,带来参考借鉴意义。
[Abstract]:Since the beginning of the 21st century, the social economy has developed rapidly. With the deepening of cognition and practice, the Integrated Framework of risk Management emerges as the times require. This framework relocates the internal control from the important level of risk management, and puts forward new requirements for the internal control of enterprises today. The construction, execution, evaluation and improvement of the internal control are a dynamic process of circulation. Therefore, the effective improvement of the internal control is based on the objective evaluation of the internal control. As the core driving force of China's economic development, high-tech enterprises are faced with a more complex internal and external environment, and how to construct risk-oriented internal control. Company A is a high-tech enterprise located in Beijing, which has developed rapidly in recent years, but its weak internal control obviously lags behind the development speed of the enterprise. The neglect of risk management and the negative attitude of risk response also make A company weak to the internal and external risk resistance. At present, Company A has completed the preparations for listing on the new third board, which is expected to be listed successfully in September 2016, and the new regulatory system puts forward higher requirements for the internal control of the company. In view of the above situation, this paper takes A company as the research object, firstly summarizes the basic situation of A company, and analyzes the management status and the main risks faced by the company combined with the relevant first-hand data. To lay the foundation for the next work of evaluation and analysis; Then it draws lessons from the internal control evaluation system established by Chen Guanting et al. (2013) on the basis of the eight elements of the risk management framework, and collects the evaluation data of the internal control of Company A through the way of questionnaire survey. Combined with fuzzy comprehensive scoring method, the current internal control level of company A is evaluated, and the comprehensive score is 79.98, which belongs to the general grade. Among them, the internal environment score is 78.12, the target setting score is 81.09, the item identification score is 69.80, the risk assessment score is 74.82, the risk coping score is 77.68, and the control activity score is 87.22. The score of information and communication was 90.85 and the score of supervision was 75.05. Then through the analysis of the internal control situation of Company A, the result of the scoring is tested. Finally, according to the above analysis, suggestions are put forward for the internal environment with low score, item identification, risk assessment, risk response and supervision. The research results of this paper will help Company A to identify and improve the defects of internal control more intuitively, and prepare for the transition of public transfer after listing the new third board, in a risky industry environment. Effective control of operational volatility; At the same time, the research results of this paper can be used as reference for the internal control evaluation and improvement of other high-tech enterprises.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F276.44

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