【作者】 刘文丽；

【导师】 李明贤；

【作者基本信息】 湖南农业大学 ， 农业经济管理， 2009， 博士

【摘要】 内部控制历来是包括企业在内的所有组织和机构正常运转的制度基础。它是一个单位为了保障会计信息质量,保护资产的安全和完整,确保有关法律、法规和规章的贯彻执行而制订和实施的一个控制系统。内部控制是企业各项管理工作的基础,是企业持续健康发展的保证。管理实践证明,企业一切管理工作,都是从建立和健全内部控制开始的;企业的一切决策,都应该统驭在完善的内部控制体系之下;企业的一切活动,都无法游离于内部控制之外。管理实践还证明,得控则强、失控则弱、无控则乱。农村信用社作为高风险高负债的特殊金融企业,内部控制是其自我约束、自我管理的自律行为,是保证其经营安全、防范和控制金融风险、实现经营目标的不可或缺的重要管理形式。本文对我国农村信用社内部控制系统的研究,主要以规范的理论探讨为基础,借鉴系统论、控制论、博弈论的基础知识,以农村信用社的改革背景、影响因素、制度实施中存在的问题为主要研究内容,通过深入的调查研究,对我国农村信用社内部控制现状进行客观评价,定性与定量地分析农村信用社内部控制的影响因素,提出建立农村信用社内部控制系统的对策建议。全文共分七章。第一章为导论,包括问题的提出与选题的意义,国内外研究现状及其述评,研究的主要内容、基本框架、基本思路及主要方法等:第二章从农村信用社内部控制的基本假设入手,以系统论、控制论、博弈论为视角,阐述农村信用社内部控制系统的理论基础;第三章运用因子分析模型,借助统计分析工具SPSS11.5进行数据分析,对影响农村信用社内部控制系统的因素进行实证研究,归纳出影响农村信用社内部控制系统的七大公共因子;第四章,通过前面的分析,提出建立农村信用社内部控制系统的设计思路、特征、设计原则及农村信用社内部控制系统的构成内容;第五章从影响农村信用社的七个因素入手,对农村信用社内部控制各方面的制度设计与实施中存在的问题进行总结,对农村金融发展的影响进行分析;第六章对农村信用社内部控制薄弱的原因进行剖析,认为农村信用社内部控制环境基础差,预算控制确失、会计控制不力,人员素质低,经营风险高;第七章研究农村信用社内部控制环境子系统、风险控制了系统、内部预算控制子系统、会计控制子系统、信息交流与反馈子系统、内部审计子系统与综合评价子系统的建立与完善的措施。农村信用社内部控制系统要实现的目标:确保业务记录、财务信息真实和完整;确保国家法律规定和农村信用社内部规章制度的贯彻执行:确保农村信用社发展战略和经营目标的全面实施和充分实现:确保风险管理系统的有效性。农村信用社内部控制系统的构成:农村信用社内部控制系统由控制环境子系统、风险控制子系统、内部预算控制子系统、会计控制子系统、信息交流与反馈子系统、内部审计子系统、内部控制综合评价子系统七个子系统构成。农村信用社内部控制系统中各子系统功能如下:控制环境系统是指对农村信用社内部控制系统的实施效果具有重大影响的环境因素的总称。包括:①农村信用社的产权制度;②农村信用社的治理结构;③农村信用社的组织结构;④农村信用社经营制度;⑤农村信用社企业文化;风险控制子系统是风险控制方法、手段和技术的简称。银行业是高风险行业,是靠吸收风险来获得报酬的,风险控制是农村信用社内部控制的第一步,也是内部控制系统的主要目标之一,它是七个子系统中首发挥职能的一个子系统;内部预算控制系统是农村信用社管理控制的核心部分,是农村信用社构建财务控制系统的主线。预算的编制与实施是个全员参与的过程,并随着农村信用社内外情况的变化适时地作动态调整。农村信用社各责任中心还需对预算执行结果进行考核与评价,以便对管理者实施激励与约束机制,同时也为下期的预算打下基础;会计控制子系统是农村信用社以会计信息控制为主的控制方法、程序、手段和风险控制技术的总称。它是农村信用社内部控制系统的核心和关键点,是具体实施内部控制的过程.会计控制活动必须得到董事会和高级管理层的重视才能有效实施,只有当农村信用社董事会、高级管理层和全体员工将会计控制活动视为银行日常工作必要组成部分而不是附属物时,会计控制活动才是有效的;信息交流与反馈子系统是保证农村信用社实施内部控制的媒体或中介,是农村信用社内部控制系统必不可少的部分。信息包括内部财务信息、运作信息和符合性信息,以及有关影响决策的事件和依据的外部市场信息。信息的收集、处理、存贮之后必须迅速准确地传递出去才能发挥信息的作用,如果失去了有效信息传递和交流,信息便无价值;农村信用社内部审计子系统是一个对农村信用社内部控制进行监督并对发现的问题进行纠正改进的子系统。制度是基础,执行是关键,监督是保障。农村信用社内部审计一般是由农村信用社内部专门成立的内部审计部门来完成的,内部审计是内部审计部门代表董事会对银行日常经营管理业务进行的检查和监督,是防范风险的最后一道屏障。通过内部审计,可以发现银行内部经营管理中的问题和内部控制存在的缺陷,并通过内部审计部门向最高管理层汇报和提出改进建议,促使农村信用社的各级机构纠正错误,完善制度,加强管理,保证农村信用社稳健经营。农村信用社内部控制综合评价系统,是对农村信用社的内部控制环境、内部控制制度、内部控制组织、内部控制人员及内部控制运作诸要素综合起来进行考察、审查分析、测试、判断认定的一种活动。通过对内部控制的科学性、完整性、严密性、合理性、有效性进行测评,可以获取内部控制各个系统运转的信息并及时进行反馈,以有效改进和加强内部控制。农村信用社内部控制各子系统之间的结构关系:控制环境子系统是基础、风险控制子系统是核心、内部会计控制与预算控制子系统是手段、管理信息子系统是媒介、内部审计与内部控制综合评价子系统是保障,七个子系统既相互独立又相互联系,共同构成一个完整的农村信用社内部控制系统。更多还原

【Abstract】 Internal control is the basic system of normal operation in the organizations and institutions. It is the control system, which can guarantee the quality of accounting information, safeguard the security and integrity of assets, and ensure that all relevant legislations and laws can be carried out. Internal control is the basis of management and the guaranty of continuous and good development in enterprise. Management practice proves that management of enterprise starts from the construction and improvement of internal control; the decisions of enterprise should be controlled under the perfect system of internal control; all activities of enterprise should be controlled by the internal control. Management practices also prove that being controlled would be better, being out of control would be worse, and no control would be out of order.Rural credit cooperatives are the special financial concerns that have high risk and high debt. Internal control is the self-discipline and self-management behavior. Also internal control is an important and indispensable management form that can guarantee operation security, guard against and control financial risk, and can achieve the operation goal.The paper makes researches on the internal control system of rural credit cooperatives in China, mainly based on standard theories, built on the basic knowledge of system theory, cybernetics and game theory. It is the main research contents on reform backgrounds, influence factors and the exist problems in operating. Though investigating intensively, the paper makes an objective assessment of current situation of internal control in the rural credit cooperatives. The influence factors of internal control of rural credit cooperatives have been analyzed by the quality identification and quantification. And the paper presents advices and countermeasures to build the internal control system of rural credit cooperative. There are seven chapters. Chapter one is introduction, including the meaning of topic, the current situation of domestic and foreign research, the panorama of researches, the main content of research, basic structure, main research methods and so on; Chapter two is the elaboration of internal control system theories of rural credit cooperative from the basic assumptions of internal control and perspective of system theory, cybernetics and game theory; Chapter three is empirical study on influence factors of rural credit cooperative by using element analysis model and software SPSS 11.5 to conclude the seven common factors that can influent the internal control of rural credit cooperative; Chapter four presents the new design ideas, characteristics, design standards and contents to establish the internal control system of rural credit cooperative from analysis of above problems and reasons; Chapter five summarizes the problems that exist in the system design and operation of internal control, and analyzes the effect of financing developing in rural from seven factors that influent the rural credit cooperative; Chapter six analyzes the reason of weak internal control of rural credit cooperative. The reasons include the poor environment base, weak budget control, weak accounting control, low quality of staff and high operating risk; Chapter seven studies on internal control of rural credit cooperative to build and improve subsystem of environment control, subsystem of risk control, subsystem of internal budget control, subsystem of internal accounting control, subsystem of information communication and feedback, subsystem of internal audit and subsystem of internal control evaluation.Internal control system of rural credit cooperatives implements some goals, which includethe truth and integrity of financial information and record, the enforcement of state laws and internal regulation of rural credit cooperatives, the comprehensively implementing of developing strategy and operation goals of rural credit cooperatives, and the effectiveness of risk management.Internal control system of rural credit cooperatives consists of seven subsystems, which includes subsystem of environment control, subsystem of risk control, subsystem of internal budget control, subsystem of internal accounting control, subsystem of information communication and feedback, subsystem of internal audit, subsystem of internal control evaluation. All functions of internal control system of rural credit cooperatives as follows.The subsystem of environmental control is some environmental factors that largely influence the enforcement effectiveness of internal control system of rural credit cooperatives. The factors include: (1) Property right system of rural credit cooperatives (2) management structure of rural credit cooperatives (3) organization structure of rural credit cooperatives (4) operation system of rural credit cooperatives (5) enterprise culture of rural credit cooperatives.The subsystem of risk control is an abbreviation of method, measure and technique of risk control. Bank industry is the high-risk industry, and gets high reward by drinking in the risk. Risk control is the first step in the internal control of rural credit cooperatives. It is the one of main aims in the internal control system and also is the first subsystem that can play its function chiefly in the seven subsystems.The subsystem of internal budget control is the core part of management control system and also is the main part to build the financial control system in the rural credit cooperatives. Budget planning and using is the process of participating for all staff, with environment changing inside and outside rural credit cooperatives. The responsibility center of rural credit cooperatives should evaluate and assessment the results of budget planning to implement the incentive and restraining for administers. Meanwhile it is the basis of budget for the next term.The subsystem of internal accounting control is a generic term of control method, procedure, and measure and risk control technique, based on the accounting information control of rural credit cooperatives. It is the kernel and key of internal control system of rural credit cooperatives, and is the process of implementation of internal control. Accounting control activities can carry out efficiently under the recognition of board of directors and senior management level. When board of director, high management level and all clerks consider accounting activities as the indispensable components in bank routine, not as appendix, accounting control activities can be effective.The subsystem of information communication and feedback is the medium of securing internal control of rural credit cooperatives, and is the indispensable part of internal control of rural credit cooperatives. Information includes internal financial information, operation information and coincidence information, and external market information related to the decision. After collection and processing and storage of information, information must be transmitted quickly and truly, and then information can exert their functions. If effective information didn’t be transmitted and communicated, information would be useless.The subsystem of internal audit of rural credit cooperatives is a subsystem, which can supervise and appraise the internal control of rural credit cooperatives and correct the existing problems. The internal audit department of rural credit cooperatives normally finishes internal audit of rural credit cooperatives. Internal audit is the last shelter of avoiding risk and is to inspect and supervise bank routine for board of director. Meantime, internal audit has responsible for the evaluation of internal control of rural credit cooperatives and is the re-control of internal control. Internal audit would discover problems of internal management and lack of internal control inside bank, and internal audit department should report it to the highest level of management and propose some advices, so all institutions of rural credit cooperatives can correct mistakes, improve regulation, strengthen management, and guarantee operation of rural credit cooperatives.The subsystem of internal control overall evaluation is the activity to combine with the internal control environment, internal control system, internal control organization, internal control staff and internal control planning factors for checking, auditing analyze, evaluation and recognize. Though the effectiveness, cautious, fullness and timeliness evaluation of internal control, it can get the information of every system inside the internal control, then it can be back on time to efficiently improve the internal control.The relationship of internal control subsystems in Rural credit cooperatives as follows: environment control subsystem is the basis, risk control subsystem is the kernel, internal accounting control subsystem and budget control subsystem are means, and management information subsystem is the medium. Internal audit subsystem and internal control evaluation subsystem are the guaranty. Seven subsystems not only are independent but also are connected, and construct an integral internal control system of rural credit cooperatives.更多还原