湖南中旺工程机械设备公司内部控制体系研究
摘要:近年来,国内外一些著名公司在经营管理中出现了诸多问题,
由此给企业带来了巨大的损失,而内部控制失效是引起这些问题的主
要原因之一。企业对内部控制的研究,构建各自企业内部控制体系,
不仅是应对经济全球化下日益激烈的市场竞争,提升企业的管理水平
的客观要求;同时对于优化内部控制体系,为企业的各阶层人员实施
内部控制体系,都将具有十分重大的价值和指导意义。
本文首先阐述了企业研究内部控制的背景及意义,分析了对国内
外的研究现状,确定了本文研究内容和框架,明确了本文研究的理论
基础:COSO框架、SOX404法案、企业风险管理整合框架、我国内
部控制制度及相关法规的演进,整合后本文的内部控制体系框架。然
后,对湖南中旺工程机械设备有限公司(以下简称“湖南中旺”)内
部控制现状分析进行评价分析,得出“湖南中旺”内部控制存在的问
题。在此基础上,对“湖南中旺”内部控制体系优化方案进行了设计,
包括:目标与原则、考虑因素、层级架构、运行机理。最后,从组织、
人员及制度三方面提出了该体系的实施保障。
关键词:企业内部控制;内部控制体系;内部控制体系优化;内部控
制体系实施保障
分类号:
On the Study of the Internal Control of Hunan Zhong wang
Engineering Machinery & Equipment Co., Ltd.
Abstract: Many problems appeared in the operation and management of
some famous companies at home and abroad in recent years so as to
bring enormous loss carry high costs to them. One of the primary reason
of these problems lies in the invalidation of internal control. To study
corporate internal control and set up their internal control system is the
requirement of improvement of enterprise management level under the
increasingly fierce market competition. It is of value and guiding
significance in internal control system and its implementation of the
enterprise all levels of personnel.
This article firstly introduces the background and significance of the
research on corporate internal control, analyses status both at home and
abroad, determines the content, framework and theoretical basis (COSO
Framework,SOX404Act , Corporate Integrated Framework of Risk
Magement, Internal control system and related laws in China),and
therefore integrated internal control system. Secondly, it studies the
internal control in Hunan Zhongwang Engineering Machinery &
Equipment Co., Ltd.( hereinafter referred to as hunan zhongwang).We
make empirical analysis of hunan zhongwang's present situation in
internal control, and therefore look into its problems combining with our
investigation. Based on these, the optimization measures are designed,
which include objectives and principles, factors considered, hierarchical
structure and operation mechanism. Finally, it puts forward the
implementation guarantees from the aspect of organization, personnel
and regimen.
Keywords: Corporate Internal control; Internal Control System;
Optimization Measures Control System; Implementation Regimen.
Classification :