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分类号密级公开
UDC学校代码10689
硕士学位论文
J财税公司内部控制评价研究
Research on Internal Control Evaluation of JFinance and
Taxation Company
姓名：赵君旸
导师（职称）：雷森（副教授）
申请学位类别：专业硕士
专业：工商管理
研究方向：财务管理
学院（中心、所）：商学院
论文完成时间：2023年06月06日摘要
摘要
2014年李克强总理提出“大众创业，万众创新”的口号，2021年国家将激发小微企业
的市场活力作为政府工作报告的重点工作之一。近十年来，国内中小民营企业的快速增长，
为财税服务行业提供了广阔的市场基础，至此财税服务行业同中小企业的发展趋于一致，呈
现出飞速发展的态势氪送保孀呕チ际醯母叨绕占埃盎チ?”腏较碌牟扑?
代理平台也孕育而生，进而J财税公司的经营业务从过往单一的记账报税业务拓宽到商标注
册、税务筹划、审计业务、法律咨询、金融服务、税收筹划等多项业务娑苑追备丛拥木?
济环境，财税服务企业亟需构建合适的内部控制系统，通过内部控制评价可使得企业内部控
制持续优化，为企业管理者提供决策所需的信息，促使公司经营规范和有效运行。
首先，本文基于COSO内部控制五要素，从内部环境、信息与沟通、监督等五个方面设
计调查问卷，通过问卷调查梳理J财税公司内部控制建设以及内部控制评价现状。笔者发现
该公司内部控制制度未能及时更新，对公司生产经营未能形成约束和指引作用，所产生的问
题也得不到及时的反馈和解决诓靠刂剖瞧笠抵卫硖逑档闹匾槌刹糠郑诓靠刂破兰厶?
系更是直观反映企业内部控制工作成果与效率的“晴雨表”。J财税公司从1998年成立至今，
尚未构立一部完善的《内部控制评价体系》，因此，笔者明确了J财税公司目前亟需进行内
部控制评价与优化。
其次，本文基于《企业内部控制基本规范》和《企业内部控制评价指引》并结合J财税
公司内部控制现状，为其构建了内部控制评价指标体系，对J公司内部控制进行评价。本文
选取了5个一级指标、18个二指标，46个三级指标，并通过层次分析法计算指标权重，模
糊综合评价法计算各级指标的得分以及评级，以此得出评价结果并分析其原因婪纸峁?
示J公司内部控制综合评分为64.88分，评级为中等渲泄灸诓靠刂苹肪持副甑梅?8.001
分，评级为中等，在J公司内部控制环境中组织架构的评分最低，原因是岗位权限的规范并
不能对员工起到约束作用以及公司未能做到决策、执行、监督权的分离；风险评估指标的得
分为66.164，评级为中等，其中J公司的风险分析能力较差，评分最低，原因是J作为中介
企业，并未建立委托方的风险评估过程，不具备分析风险发生原因及后果的能力；控制活动
指标评分为53.923分，评级为较差，其中二级指标不相容职务分离的得分仅为39.95分，拉
低了控制活动的整体得分，原因是J公司在并未设置不相容岗位，而是本着节约人力成本的
观点，进行人员的岗位安排；信息与沟通指标的评分为82.819分，级为良好，是五个指标
I 摘要
中得分最高的一项，原因是J公司有健全的信息系统，并且注重信息系统的日砃ず团嘌担?
监督指标的评分为58.861分，评级为较差，其中内部监督做得较差，从三级指标的评分能
看出J公司并未设立专门的内审监督机构，缺乏行之有效的内部审计制度。从评级结果能看
出J公司内部控制总体水平不高，但也不存在严重的内部控制失衡的情况。
最后，结合J公司的实际情况与评分结果，从内部环境、信息与沟通、监督等五个方面
提出优化J公司内部控制的对策Mü疚牡难芯浚狫公司防控业务风险以及实现可
持续发展起到正向影响。本文根据财税服务的行业特征，探讨了内部控制评价的应用路径和
注意事项，为财税代理公司提升内部控制水平提供助力和支持。
关键词：财税服务；内部控制评价；层次分析法；模糊综合评价法
II ABSTRACT
ABSTRACT
In 2014,Premier LiKeqiang put forward the slogan of "mass entrepreneurship,mass
innovation".In 2021,the country will take stimulating the market vitality of small and micro
enterprises as one of the key tasks of the governments work report.In the past ten years,the rapid
growth of domestic small and medium-sized private enterprises has provided a broad market basis
for the agency bookkeeping industry.So far,the development of the agency bookkeeping industry
has become consistent with that of small and medium-sized enterprises,showing a trend of rapid
development.At the same time,with the high popularity of Internet technology,the agency
bookkeeping platform under the "Internet plus"model has also been born,and the business of the
agency bookkeeping company has expanded from the previous single bookkeeping and tax
declaration business to trademark registration,tax planning,audit business,legal consulting,
financial services,tax planning and other businesses.In the face of the complex economic
environment,the bookkeeping agent enterprises urgently need to build an appropriate internal
control system.Through the internal control evaluation,the internal control of the enterprise can
be continuously optimized,providing the information needed by the enterprise managers for
decision-making,and promoting the standardized and effective operation of the company.
First of all,based on the five elements of COSOinternal control,this paper designs a
questionnaire from the five aspects of internal environment,information and communication,and
supervision,and combs the internal control construction and internal control evaluation status of J
Finance and Tax Company through the questionnaire survey.The author found that the companys
internal control system had not been updated in time,had not formed a binding and guiding effect
on the companys production and operation,and had not received timely feedback and solution to
the problems arising.Internal control is an important part of the corporate governance system,and
the internal control evaluation system is a "barometer"that directly reflects the results and
efficiency of the internal control work of enterprises.Since its establishment in 1998,JFinance
and Tax Company has not yet established a complete Internal Control Evaluation System.
Therefore,the author has made it clear that JFinance and Tax Company is in urgent need of
internal control evaluation and optimization.
Secondly,based on the Basic Code of Enterprise Internal Control and the Guidelines for the
Evaluation of Enterprise Internal Control and in combination with the internal control status of J
Finance and Tax Company,this paper constructs an internal control evaluation index system for J
Finance and Tax Company to evaluate the effectiveness of JFinance and Tax Companys internal
III ABSTRACT
control.This paper selects 5first-level indicators,18second-level indicators and 46third-level
indicators,and calculates the weight of indicators through the analytic hierarchy process,and
calculates the scores and ratings of indicators at all levels through the fuzzy comprehensive
evaluation method,so as to obtain the evaluation results.The scoring results show that JFinance
and Taxation Companys comprehensive internal control score is 64.88,and the rating is medium.
Among them,the companys internal control environment index scored 68.001points,and the
rating was medium.In the internal control environment of company J,the organizational structure
scored the lowest,because the standard of post authority could not play a binding role on
employees and the company failed to achieve the separation of decision-making,implementation
and supervision rights;The score of the risk assessment index is 66.164,and the rating is medium.
The risk analysis ability of JFinance and Taxation Company is poor,and the score is the lowest.
The reason is that J,as an intermediary enterprise,has not established the risk assessment process
of the entrusting party,and does not have the ability to analyze the causes and consequences of
risks;The index score of control activities is 53.923points,and the rating is poor.The score of
incompatible job separation of the secondary index is only 39.95points,which lowers the overall
score of control activities.The reason is that JFinance and Taxation Company has not set
incompatible positions,but has arranged personnel positions in the view of saving labor costs;The
score of the information and communication indicators is 82.819,which is good,which is the
highest score among the five indicators.The reason is that JCompany has a sound information
system and pays attention to the daily maintenance and training of the information system;The
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