结合HC公司的实例分析中国企业的内部控制实践
摘要
社会的进步和经济的发展促成了内部控制的产生,而它又随着人们对社会经济活动发展的不同时期,不同经济活动内容和不同的经济管理要求的变化而变化。随着我国社会主义市场经济的不断发展,企业竞争日益激烈。特别是加入WTO后,每个企业都要面临国际市场,社会经济环境已将我国企业推倒了市场竞争的颠峰。
当前,面临复杂多变的经营环境,我国企业界面临的迫切任务之一是运用先进的内部控制理论和方法,健全企业的内部控制系统,提高风险管理水平。
本报告首先从理论角度对内部控制进行研究,通过对国外内部控制理论起源和演变的阐述,分析其管理思路的变化。同时还介绍了新的企业风险管理框架颁布的背景、理论贡献及对我国企业的启示。
报告的另一个工作是结合企业的实例,分析中国企业的内部控制的实践状况,探讨企业在内部控制系统建设中所面临的一些障碍,并提出了解决问题的相关对策和建议。
Advancement of society and development of economy triggered thegeneration of internal control, which changes with various economic activitiesand diverse economic management requirement in different periods of socialand economic development. With the continuous development of the socialistmarket economy, enterprise competition becomes fiercer, in particular, Chinahas joined WTO, each enterprise need to confront international competition,and the social economic environment has propelled China to the summit ofmarket competition.
At present, facing complicated operation environment, one of the urgentmissions confronting China's enterprises is to utilize advanced internal controltheory and method to improve enterprises'internal control system and enhacerisk management.
This report first conducted research on internal control thoeratically, andanalyzes the varience of the management thread by illustrating the source andevolution of internal control theory in foreign contries. Meanwhile, this reportalso introduced the background, theory contribution of the newly releasedenterprise rish management frame and the hints to Chinese enterprises.
Another part of this report is in conjuction with a case to analyze the practicalcondition of internal control in Chinese enterprises, to discuss the obstaclesagainst the internal control system construction and also propose thecorresponding solutions and suggestions.
当前,面临复杂多变的经营环境,我国企业界面临的迫切任务之一是运用先进的内部控制理论和方法,健全企业的内部控制系统,提高风险管理水平。
本报告首先从理论角度对内部控制进行研究,通过对国外内部控制理论起源和演变的阐述,分析其管理思路的变化。同时还介绍了新的企业风险管理框架颁布的背景、理论贡献及对我国企业的启示。
报告的另一个工作是结合企业的实例,分析中国企业的内部控制的实践状况,探讨企业在内部控制系统建设中所面临的一些障碍,并提出了解决问题的相关对策和建议。
Advancement of society and development of economy triggered thegeneration of internal control, which changes with various economic activitiesand diverse economic management requirement in different periods of socialand economic development. With the continuous development of the socialistmarket economy, enterprise competition becomes fiercer, in particular, Chinahas joined WTO, each enterprise need to confront international competition,and the social economic environment has propelled China to the summit ofmarket competition.
At present, facing complicated operation environment, one of the urgentmissions confronting China's enterprises is to utilize advanced internal controltheory and method to improve enterprises'internal control system and enhacerisk management.
This report first conducted research on internal control thoeratically, andanalyzes the varience of the management thread by illustrating the source andevolution of internal control theory in foreign contries. Meanwhile, this reportalso introduced the background, theory contribution of the newly releasedenterprise rish management frame and the hints to Chinese enterprises.
Another part of this report is in conjuction with a case to analyze the practicalcondition of internal control in Chinese enterprises, to discuss the obstaclesagainst the internal control system construction and also propose thecorresponding solutions and suggestions.
引文
[1] 孟凡利主编. 内部会计控制与全面预算管理. 经济科学出版社. 2003,144~153
[2] 张国康、黄金曦、罗彬. 内部控制制度. 立信会计出版社. 2002,2~5
[3] 李凤鸣. 内部控制设计. 经济管理出版社. 1997,10~14
[4] 金彧昉、李若山、徐明磊. COSO 报告下的内部控制新发展. 会计研究杂志. 2005,2
[5] 朱荣恩、贺欣. 内部控制框架的新发展——企业风险管理框架. www.ciia.com.cn
[6] 储稀梁. COSO 内部控制整体框架:背景、内容、理论贡献与启示. 金融会计. 2004,6
[7] 陈关亭. 企业内部控制设计. 中华财会网(www.e521.com)
[8] Anonymous. Enterprise Risk Management-Integrated Framework-Executive Summary. www.coso.org. 2004
[9] Kenneth A.Merchant. Modern Management Control Systems. Prentice-Hall,Inc. 1988,639
[2] 张国康、黄金曦、罗彬. 内部控制制度. 立信会计出版社. 2002,2~5
[3] 李凤鸣. 内部控制设计. 经济管理出版社. 1997,10~14
[4] 金彧昉、李若山、徐明磊. COSO 报告下的内部控制新发展. 会计研究杂志. 2005,2
[5] 朱荣恩、贺欣. 内部控制框架的新发展——企业风险管理框架. www.ciia.com.cn
[6] 储稀梁. COSO 内部控制整体框架:背景、内容、理论贡献与启示. 金融会计. 2004,6
[7] 陈关亭. 企业内部控制设计. 中华财会网(www.e521.com)
[8] Anonymous. Enterprise Risk Management-Integrated Framework-Executive Summary. www.coso.org. 2004
[9] Kenneth A.Merchant. Modern Management Control Systems. Prentice-Hall,Inc. 1988,639
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