本文选取对 SWS 造船公司内部控制体系进行研究，旨在系统梳理内部控制理论
及相关研究成果、深入调研公司内部控制体系建设现状的基础上，全面分析其中存在
的问题和原因，并依照内部控制体系建设目标、原则，有针对性地提出 SWS 造船公
司内部控制体系的优化方案。本文从内部控制整体框架五要素分析了 SWS 造船公司
存在的问题，发现公司控制环境基础薄弱、风险评估机制不健全、控制活动开展不力、
信息与沟通不够及时全面以及监督机制整体缺失，主要原因是没有引入先进的内部控
制理念、缺乏全面风险管理意识、内部控制人员业务水平整体不高和内部控制体系不
完善。本文提出了 SWS 造船公司内部控制体系的优化措施：全面改善控制环境、建
立完善的风险评估体系、加强控制活动的过程管理、建立联通公司内外的信息管理系
统和建立内部监督长效机制，希望对 SWS 造船公司以及其他船舶企业构建和优化内
部控制体系提供借鉴
关键词：SWS 造船公司；内部控制；风险评估II
Abstract
With the development of economic globalization, the competition between enterprises is
becoming more and more intense. Internal control plays an important role in risk
prevention, the improvement of competitiveness and economic benefit, so domestic and
foreign companies generally set up internal control system, in order to promote the
sustainable, healthy and fast development. Meanwhile, the study of internal control theory
is also deepening, providing sufficient theoretical and practical reference for enterprises to
construct internal control system. In recent years, the slow development of the world
economy has brought heavy losses on the shipping industry, and shipping industry in China
are also suffering a huge impact, and the competition between enterprises is unprecedented
fierce. It has become a common problem for all the shipbuilding companies to effectively
prevent and control risk, enhance competitiveness and improve economic benefits.
This article selects to study the internal control system of SWS shipbuilding company,
aiming to systematically combs the internal control theory and related research results,
further investigate the current situation of the system, and be based on the comprehensive
analysis of existing problems and reasons, and finally in accordance with the internal
control system construction goal, principle, put forward SWS shipbuilding’s internal
control system optimization scheme. From the five elements of internal control integrated
framework, this paper analyses the problems existing in the company of SWS shipbuilding
company, found the control environment of the company foundation is weak, risk
assessment mechanism is not sound, control activities are imperfect, information
communication is not timely and comprehensive and supervision mechanism is deficiency.
The main reasons exist in four aspects: lack of advanced internal control concept,
weakness of overall risk management consciousness, Low level of business of the internal
control personnel and imperfection of the internal control system. This article proposes
optimization measures of internal control system for SWS shipbuilding company: improve
the overall control environment, establish perfect risk assessment system, strengthen the
process management control activities, build unitive information management system and
establish long-term effective mechanism of internal supervision, hoping to providing
reference for SWS shipbuilding company and other shipping enterprises to build and
optimize the internal control system.
Key Words: SWS Shipbuilding Company; Internal Control; Risk AssessmentIII
目录
1 绪论 .... 1
1.1 研究背景与意义 .... 1
1.1.1 研究背景 ...... 1
1.1.2 研究意义 ...... 2
1.1.2.1 理论意义 .. 2
1.1.2.2 现实意义 .. 3
1.2 研究内容与框架 .... 3
1.2.1 研究内容 ...... 3
1.2.2 研究框架 ...... 4
1.3 研究方法 .......... 4
1.4 本文创新点 ........ 5
2 理论综述及研究现状 .. 6
2.1 内部控制概念及作用6
2.1.1 内部控制的概念6
2.1.2 内部控制的作用6
2.2 内部控制的目标及框架 .......... 7
2.2.1 内部控制的目标7
2.2.2 内部控制的框架8
2.2.2.1 控制环境 .. 8
2.2.2.2 风险评估 .. 8
2.2.2.3 控制活动 .. 8
2.2.2.4 信息与沟通9
2.2.2.5 监控活动 .. 9
2.3 国内外对内部控制理论的研究综述9
2.3.1 国外研究综述 .. 9
2.3.1.1 内部控制制度阶段 ...... 9
2.3.1.2 内部控制结构阶段 ..... 10
2.3.1.3 内部控制整体框架阶段 . 10
2.3.1.4 企业风险管理整合框架阶段 ......... 10
2.3.2 国内研究综述 . 11
2.3.2.1 内部控制政策法规 ..... 11
2.3.2.2 内部控制理论及应用研究 ........... 12IV
2.3.3 评述小结 ..... 13
3 SWS 造船公司内部控制体系现状及问题分析 ...... 14
3.1 SWS 造船公司简介 .. 14
3.2 我国船舶工业的特点 ........... 14
3.3 SWS 造船公司内部控制体系建设现状及存在的问题 .......... 15
3.3.1 控制环境分析 . 16
3.3.1.1 风险防范意识普遍不强 . 16
3.3.1.2 组织机构设置不合理 ... 16
3.3.1.3 部门职责不清晰，管理授权不充分 ... 17
3.3.1.4 内部控制管理人才缺失 . 17
3.3.2 风险评估分析 . 17
3.3.3 控制活动分析 . 18
3.3.3.1 业务流程环节控制不严 . 19
3.3.3.2 控制制度和要求执行不力 ........... 19
3.3.4 信息与沟通分析 ........... 19
3.3.5 监督活动分析 . 19
3.4 SWS 造船公司内部控制体系存在问题的原因分析20
3.4.1 没有引入先进的内部控制理念 ........... 20
3.4.2 缺乏全面风险管理意识 ..... 20
3.4.3 内部控制人员业务水平整体不高 ......... 21
3.4.4 内部控制体系不完善 ....... 21
4 SWS 造船公司内部控制体系优化设计 .......
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