上世纪末以来,国内外频频发生财务造假与舞弊丑闻,每一个舞弊案件背后,

都有其深层次的原因,其中都多多少少与内部控制缺失或内部控制存在薄弱环节、

管理不到位有关,内部控制缺陷的存在,大大增加了上市公司的经营管理风险。

为了防范经营管理风险,国内外政府监管机构和上市公司都逐渐意识到了内

部控制的重要性,也越来越重视内部控制的建设与评价。监管机构通过法规或规

范的形式发布监管文件,对上市公司在内部控制规范方面提出了强制性要求或指

导性意见。内部控制评价作为企业内部控制规范化过程中的重要一环,其理论得

到了逐步的完善,各种内部控制评价办法也在实践中得到不断的应用。

本文依据美国COSO内部控制框架和财政部等五部委发布的《企业内部控制

基本规范》及其相关配套指引中有关内部控制评价的要素、程序和最佳实践,结

合中国有色金属铅锌行业生产经营的特点,构建ZJ公司内部控制评价标准和内部

控制评价模型,为ZJ公司未来的内部控制体系的优化和风险预警机制的建立奠定

基础。

总体来说,经过内部控制评价实践工作的检验,本文所搭建的ZJ公司内部

控制评价标准和内部控制评价模型比较简单实用,达到了预期效果,能够起到查

找关键控制点,评价内部控制设计和执行的有效性的作用。

关键字:风险,内部控制,内部控制评价

昆明理工大学硕士学位论文
ZJ公司内部控制评价研究

Abstract

Since the end of last century,the domestic and foreign financial fraud and fraud

scandals occur frequently, behind every fraud cases, has its deep level reason,which

the management are more or less with the internal control deficiency or internal

control existence weak link,is not in place, internal control deficiencies, greatly

increasing the risk in management of listing Corporation.

In order to guard against the management risk, the domestic and foreign government

regulatory agencies and listing Corporation have gradually realized the importance of

internal control, more and more attention to the construction and evaluation of

internal control. Regulators released through regulation or standard form of

regulatory documents, the listing Corporation in the internal control standards

proposed mandatory or directive requirements. The evaluation of internal control as

the internal control of enterprise standardization process is important one annulus,

the theory has been gradually improved, a variety of internal control evaluation

method has also been applied in practice.

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In this paper,on the basis of USA COSO internal control framework and the Ministry

of Finance and other five ministries issued basic norms of internal control and

related guidelines on internal control evaluation elements, procedures and best

practices, combined with the production management characteristics of Chinese

non-ferrous metals lead and zinc industry, construction of internal control evaluation

criteria and evaluation of internal control model with ZJ company characteristics the

ZJ company in the future, for the optimization of the internal control system and risk

warning mechanism established.

In general, after examination, the internal control evaluation practice, ZJ company

internal control evaluation criteria and evaluation of internal control model is

relatively simple and practical in this building, to achieve the desired effect,is able to

find the critical control points,the evaluation of the effectiveness of the internal

control design and implementation of the role.

Keywords: risk,internal control,internal control evaluation

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