邵阳移动内部控制体系构建研究

发布时间：2018-03-14 23:36

本文选题：邵阳移动　切入点：内部控制　出处：《湘潭大学》2013年硕士论文　论文类型：学位论文

【摘要】：2008年6月28日，财政部会同证监会、审计署、银监会、保监会制定并印发《企业内部控制基本规范》，并于2009年7月1日起适用于我国国境内的大中型企业（含上市公司）。财政部、证监会、审计署、银监会及保监会随后于2010年4月26日联合发布了《企业内部控制配套指引》，并于2011年1月1日施行。我国企业内部控制建设被置于一个空前的高度。在这样的背景下，增强自身的内控水平，不断提高管理质量和管理水平，为邵阳移动的内控发展提供了新的机遇和契机。本文的重点对邵阳移动公司内部控制体系的构建进行研究，以期能够为邵阳移动的内部控制体系的构建提供有益的参考。首先，本文对国内外的内部控制相关文献进行系统的归纳和分析，并对COSO内部控制整体框架进行梳理，详细介绍《塞班斯法案》，同时阐述了我国内部控制发展的历程和《内控规范》、《配套指引》，为全文提供了坚实的理论基础。然后，本文结合邵阳移动内部控制的实际情况，介绍邵阳移动可能面临的五大风险问题，具体从公司层面、信息技术层面和流程层面对公司的内部控制现状进行阐述，并归纳公司内部控制目前存在的问题。再次，根据理论分析和联系邵阳移动实际，本文根据内部控制构建的成本——收益、合规性、相互牵制、内外兼顾、适应性等基本原则，从邵阳移动的内部控制的公司层面控制、IT安全控制和流程控制三个方面全面构建邵阳移动内部控制体系。最后，本文提出持续完善邵阳移动内部控制体系的建议如下：第一，不断优化内部控制环境；第二，，建立风险管理的长效机制；第三，继续加强内控流程管理；第四，深入开展内控审计；第五，修改和完善内控管理体系。当然，本文是对邵阳移动如何全面构建和完善内部控制体系的一个初步尝试。
[Abstract]:In June 28th 2008, the Ministry of Finance, together with the Securities Regulatory Commission, the Audit Office, the Banking Regulatory Commission, The CIRC has formulated and issued the basic Standards for Internal Control of Enterprises, and since July 1st 2009 it has been applicable to large and medium-sized enterprises in China (including listed companies, including the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, etc.), The CBRC and the Insurance Regulatory Commission subsequently jointly issued the guidelines on Internal Control of Enterprises on April 26th 2010 and implemented them on January 1st 2011. The construction of internal controls in enterprises in China was placed at an unprecedented height. Against this background, Strengthening the internal control level and improving the management quality and management level provide new opportunities and opportunities for the development of Shaoyang mobile internal control. This paper focuses on the construction of Shaoyang mobile company internal control system, in order to provide a useful reference for the construction of Shaoyang mobile internal control system. In this paper, the internal control literature at home and abroad is systematically summarized and analyzed, and the overall framework of COSO internal control is sorted out. This paper introduces the Saibanes Act in detail, and expounds the course of the development of internal control in our country, the Internal Control Standard and the supporting guidelines, which provides a solid theoretical basis for the full text. Then, this paper combines the actual situation of Shaoyang Mobile Internal Control, and provides a solid theoretical basis for the full text. This paper introduces the five risk problems that Shaoyang Mobile may face, elaborates the current situation of the company's internal control from the company level, the information technology level and the process level, and sums up the existing problems of the company's internal control. Thirdly, According to the theoretical analysis and the practice of Shaoyang Mobile, this paper is based on the basic principles of internal control, such as cost-benefit, compliance, mutual restraint, internal and external consideration, adaptability, and so on. The internal control system of Shaoyang Mobile is constructed from three aspects of Shaoyang Mobile's internal control, IT security control and process control. Finally, this paper puts forward the following suggestions to improve Shaoyang mobile internal control system: first, to optimize the internal control environment; second, to establish a long-term risk management mechanism; third, to continue to strengthen internal control process management; 4th, Deeply carry out internal control audit; 5th, modify and perfect internal control management system. Of course, this paper is a preliminary attempt on how Shaoyang Mobile to construct and perfect internal control system in an all-round way.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F626

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