【作者】 宋仕杰；

【导师】 樊行健；

【作者基本信息】 西南财经大学 ， 财务管理， 2011， 博士

【摘要】 有效的内部控制体系可以合理保证企业的正常运行,在一定程度上能够消除潜在事项的不利影响,控制风险使得剩余风险不超过相应的风险承受度。实证研究表明,内部控制体系的持续有效运行有助于提升企业绩效。二十世纪以来,国内外由于内控失效而给企业造成巨大损失乃至破产的事件屡见不鲜,为此,各国政府组织和研究机构相继出台了相关法律法规、政策报告等来确保本国企业内部控制体系的有效性。20世纪80年代的财务舞弊事件迫使美国注册会计师协会(AICPA)等机构联合创建了反虚假财务报告委员会(Treadway委员会),后来基于该委员会的建议,其赞助机构成立发起组织委员会(COSO),专门研究内部控制问题。1992年9月,COSO发布了第一份内控报告：《内部控制——整体框架》,该报告第一次明确提出了监督要素,并指出监督要素的有效实施可以合理确保内部控制体系的有效运行。安然、世通等财务舞弊和会计造假案件的发生严重冲击了美国乃至国际资本市场的正常秩序,而内部控制存在缺陷是导致企业经营失败并最终铤而走险、欺骗投资者和社会公众的重要原因。为此,美国国会于2002年颁布了萨班斯法案(Sarbanes-Oxley Act),其103、302、404条款对确保内控体系的有效性做出了明确要求,但过高的执行成本使其饱受诟病。COSO在其随后发布的《企业风险管理——整合框架》、《财务报告内部控制——较小型公众公司指南》中再次强调监督要素的实施有利于维护企业内部控制及风险管理的有效性。自COSO框架发布后,COSO发现许多组织没有充分应用内部控制的监督要素；虽然在特定领域进行了有效监督,但是它们并没有充分利用监督的结果来支持其内部控制有效性的结论；要么不能充分利用其目前的持续监督程序,要么完全缺乏必要的监督程序,从而导致它们在年末实施低效的评估活动去支持其内部控制有效性的结论。为此,COSO开始研究、制定内部控制体系监督指南,并于2009年2月4日发布了《内部控制体系监督指南》。除美国外,加拿大的CoCo和英国的ICAEW也出台了相应的内控报告来指导本国企业建立健全内部控制体系。我国从上世纪八十年代起开始研究内部控制问题并取得了丰硕的成果。2008年5月22日,财政部、证监会、审计署、银监会、保监会联合发布了《企业内部控制基本规范》(以下简称《基本规范》),又于2010年4月15日发布了《企业内部控制应用指引第1号——组织架构》等18项应用指引、《企业内部控制评价指引》和《企业内部控制审计指引》,标志着融合国际先进经验的中国企业内部控制规范体系已基本建成。在《基本规范》提出的内部控制五要素中,内部监督是对内部控制的再控制,能够为企业内部控制体系的持续有效运行提供合理保证。《基本规范》及其配套指引均明确要求应定期对内部控制体系的有效性进行自我评价和第三方评价。对企业而言,如何更为充分地利用内部监督要素来确保企业内部控制体系的持续有效运行?如何提高内部监督的效果和效率?本研究将结合我国企业内部监督模式的建立,为这些问题寻找答案。本研究具有理论与现实两方面的研究意义。在理论意义方面,本研究通过揭示企业内部监督模式的内涵与生成机理,构建基于风险导向和成本效益原则的内部监督流程,进一步丰富了内部监督理论,促使内部监督成为维护内部控制有效运行的工具,体现内部监督的作用和价值,完善公司治理机制,解决信息不对称和缓解内部人控制问题。在现实意义方面,本研究将有助于内部监督目标定位,明确内部监督实施主体、服务对象以及应遵循的关键原则,通过风险导向提高内部监督的效果,通过成本效益原则提高内部监督的效率,有效避免由于管理当局干涉而导致的控制行为异化,有助于防范管理层凌驾风险,促使企业充分利用内部监督要素来确保内部控制体系的持续有效运行,并提出相应的政策建议以实现有效的内部监督,满足维护内部控制体系有效性的迫切需求。本文共分为八个部分,具体内容安排如下：第一部分对本文的研究背景与意义、研究思路、主要研究内容与方法、主要创新与不足等方面进行了总体说明,是全文企业内部监督模式研究的引第二部分对国内外关于内部控制及内部监督要素研究的文献进行综述。该部分首先分析美国COSO、加拿大的CoCo和英国的ICAEW发布的内控报告,然后系统梳理我国对内部控制及其内部监督要素的研究成果,最后做出评价并得出启示,引出内部监督的有效实施可以合理确保内部控制体系的持续有效运行。第三部分概述内部监督理论、风险导向理论、成本效益理论和整合理论,为文章后续的研究提供理论支持。该部分在概述内部监督理论的过程中,首先阐述内部控制有效性与内部监督之间的互动关系,继而提出内部监督的动因,最后分析内部监督的一般过程；在概述风险导向理论的过程中,首先对风险导向理论的内容进行说明,然后分析风险导向理论在审计领域和内部控制领域的应用；在概述成本效益理论的过程中,首先对成本效益理论进行说明,然后分析实现符合成本效益原则的内部监督所面临的挑战,最后提出内部监督的成本效益分析与决策的一般方法及应关注的方面。第四部分分析企业内部监督模式的内涵与生成机理。该部分首先阐述企业内部监督模式的内涵,具体包括企业内部监督模式的涵义、特征和功效；继而分析企业内部监督模式生成机理,具体包括企业内部监督模式生成的基本假设、企业内部监督模式的生成影响因素及其相互作用、企业内部监督生成模式框架——整合系统化。第五部分探讨企业内部监督模式的构建问题。该部分首先对企业内部监督模式的目标、实施主体和服务对象进行定位,明确应遵循的关键原则,然后设计并深入分析内部监督流程,包括营造监督环境、明确监督重点、实施监督程序、整改或验证内部控制体系以及评价内部监督的效果和效率。在营造监督环境的过程中,通过组织结构设计及权责分配、内部审计工作、企业文化建设和人力资源政策制定与实施等,为企业实施内部监督营造良好的环境基础。在明确监督重点的过程中,监督者按照与控制点相关的风险重要性水平和控制失效发生的可能性,将控制点区分为关键控制点、次关键控制点和一般控制点；侧重于评价关键控制点的有效性,兼顾次关键控制点和一般控制点,提高内部监督的效果。在实施监督程序的过程中,说明日常监督和专项监督的实施方法,通过成本效益分析选择合适的监督程序,提高内部监督的效率。企业应对实施监督程序中可能发现的内部控制缺陷进行整改,得到整改或重新验证的内部控制体系。最后,企业应评价内部监督的效果和效率,实现对内部监督的再监督。第六部分提出确保企业内部监督模式有效运行的机制和策略。机制包括权变管理机制、责任追究机制、员工激励机制和理念管理机制等；策略包括提高文档记录的规范化和水平、建立并持续改进内部控制有效性标准、制定内部控制缺陷认定标准以及强化信息技术在内部监督中的应用等。第七部分分析典型案例。该部分首先对Y公司进行简单说明,包括背景信息及内部控制现状综述；然后对Y公司的内部监督模式进行深入分析,来验证本文提出的观点；最后提出有针对性的改进措施,以进一步提高Y公司内部监督的效果和效率。第八部分得出本文结论并提出相应的政策建议。在前面各章研究的基础上,总结全文的主要研究结论并提出如下政策建议：政府出台内部监督指引或解释；开展关于加强企业内部监督的宣传教育工作,强调内部监督效果与效率的统一；企业加强自身建设,进一步确保内部监督的有效实施。本文的主要创新包括：界定了企业内部监督模式的内涵；提出了企业内部监督生成模式框架——整合系统化；构建了内部监督流程。本文的不足之处在于：内部监督只能合理确保内部控制体系的有效性；内部监督目标的实现受到了所有管理过程中固有局限的影响；受笔者的哲学修养、理论思维能力的制约。更多还原

【Abstract】 Effective internal control system can reasonably assure that the normal operation of enterprises, eliminate the adverse effects of potential issues to a certain extent, and control risk not to exceed the corresponding risk tolerance. Empirical studies have shown that a continuously effective system of internal control can help to raise performance. In recent years, domestic and foreign companies which caused huge losses and even bankruptcy due to internal control failure are often seen. Currently, internal control report and relevant laws which released by foreign research institutions and government organizations, and "the basic norms of internal control" and the supporting guidance regulations which released by China Ministry of Finance and other ministries, put forward specific demands for maintaining the effectiveness of internal control system.Eighties 20th century, a new round of financial fraud forced the American Institute of Certified Public Accountants (AICPA) and other agencies co-founded the National Commission of Fraudulent Financial Reporting (Treadway Commission), then based on the recommendations of the Committee, the Committee sponsor establish the Committee of Sponsoring Organizations (COSO)that specializes in internal control issues. September 1992, COSO issued its first report:"Internal Control-Integrated Framework", the report explicitly firstly put forward the elements of monitoring that can be reasonably ensuring the effective operation of the internal control system. In the following published Internal Control Report:"Enterprise Risk Management-Integrated Framework", "Internal Control over Financial Reporting-Guidance for smaller public companies", COSO re-emphasized the implementation of monitoring elements are conducive to maintaining internal control and risk management effectiveness. Then COSO found that many organizations do not have full use of the monitoring element; Although effective in specific areas of monitoring, but they do not take full advantage of the results of monitoring to support their conclusions about the effectiveness of internal control; or not fully the continued use of its current monitoring procedures, or complete lack of the necessary monitoring procedures, leading to at the end of the year assessment of the implementation of inefficient activities to support their conclusions about the effectiveness of internal control. So COSO issued Guidance on Monitoring Internal Control System in February 4, 2009.From the eighties of the last century, China began to study the internal control issues and achieved fruitful results. In May 2008, Ministry of Finance, Securities Regulatory Commission, National Audit Office, Banking Regulatory Commission, Insurance Regulatory Commission jointly issued the "basic norms of internal control", and in April 2010 issued the "Guidance Internal Control Practice Note 1-18", " Guidance of Internal Control Evaluation "and" Guidance of Internal Control Audit", marking that the standard system of internal control in China of advanced international experience has been basically completed.In the five elements of internal control, monitoring is to control the internal control, provide reasonable assurance for internal control system capable of continued effective operation. The establishment of monitoring model will help to clear the monitoring objectives, the implementation of the main, clients and key principles, construct monitoring processes based on the principle of risk-oriented and cost-effectiveness, make full use of elements of monitoring to ensure that internal control system of continuous and effective operation, improve employees of the monitoring to participate actively, effectively avoid the interference in the management control behavior resulting alienation and prevent management override risks, improve corporate governance.mechanism, enhance the effectiveness of internal controls, address and mitigate the asymmetric information and the problem of insider control, further enrich the theory of internal controls, promote internal control to become an effective tool to prevent risk, reasonable assure to achieve the control objectives, reflecting the value of internal control in the enterprise, so create a continuous and effective operation of internal control system to adapt to changing environment.This article is divided into eight parts, the specific structure as follows:Part I which describes the background, significance, main content, and main research methods of the article, is the primer of full text. PartⅡreviewed the domestic and foreign research literature. Firstly, I introduce the internal control report released by COSO, CoCo, ICAEW. Then I sorts out research results in China. Lastly, I make evaluations and obtain enlightenmentPartⅢintroduces the theory of monitoring; the theory of risk-oriented; the theory of cost-effective; the theory of integration. In the part of monitoring theory, I first describe interaction between the effectiveness of internal control and monitoring, then introduce the motivation of monitoring, lastly describe the general process of monitoring. In the part of risk-oriented theory, I overview risk-oriented of the content, then analyze the risk-oriented theory in the application field of auditing and internal control. In the part of the cost-effectiveness theory, I overview of the theory, then analyze the challenge of monitoring achieving the cost-effectiveness, finally proposed the general methods about monitoring cost-effectiveness analysis.Part IV discusses the formation of monitoring model. This section first describes the content of internal oversight model, including specifying the meaning, characteristics and effectiveness of the monitoring model; then analyzes generation mechanism of monitoring model, including basic assumptions, the generation elements of monitoring model; finally the generation framework of monitoring model-Integration systematic.Part V designs the monitoring model. I describe the goal of monitoring mode, the subject which implementation and serve to, construct and deeply analyze the monitoring processes-creating a monitoring environment, clearing monitoring focus and implementing monitoring procedures. In the process of creating monitoring environment, the paper designs organizational structure and responsibilities allocation, internal audit, corporate culture and human resource policy, etc., for the enterprises to create a good environment for t monitoring. In the process of clearing monitoring focus, the supervisors divide the control point into critical control points, sub-critical control point and the general control point in accordance with the risks associated with the control points; focus on the effectiveness of critical control points, taking into account the second critical control point and the general control point. In the course of the implementation of monitoring procedures, I introduce the daily supervision and oversight of the implementation of special measures; through cost-benefit analysis select the appropriate monitoring procedures to improve the efficiency of monitoring. After the implementation of monitoring procedures, defects may be found. The internal control system can be corrective or re-verify. This chapter concludes with how to evaluate the effectiveness and efficiency of monitoring.PartⅥdiscusses the mechanisms and strategies that ensure the effective operation of monitoring. Mechanisms, including contingency management, accountability mechanisms, staff incentives and idea management mechanism; strategies including raising the standard and level of documentation, build and continually improve the effective standards of internal control, build the weakness standards of internal control and strengthen the application of information technology.PartⅧanalyzes typical cases. This paper first briefly introduces the company Y, including background information and status review of internal control; then analyzes the company’s monitoring model to verify the proposed ideas; other targeted improvements made to further.improve the effectiveness and efficiency of monitoring.PartⅧcomes to paper’s conclusion. Based on the analysis in the previous chapter, I obtain conclusions and put forward policy recommendations as follows: advise the government issued guidelines or explanation on monitoring; proposes to carry out publicity and education work about monitoring, emphasis on the effectiveness and efficiency of monitoring; recommend enterprises to strengthen their own building, to further ensure the effective implementation of monitoring.The main innovations include:defining the connotation of the monitoring mode; proposed the generating framework of the monitoring mode-integration of systematic; build the monitoring process. Inadequacies of this article are:the monitoring mode can only be reasonable to ensure the effectiveness of internal control; the achievement of monitoring mode’s goal is impacted by of the inherent limitations within the process of all the management; restricted by the author’s philosophical culture, theoretical capacity.更多还原