【作者】 崔文利；

【导师】 杨刚；

【作者基本信息】 吉林大学 ， 工商管理， 2010， 硕士

【摘要】 内部控制是一个古老而又年轻的课题,说它古老,是因为内部控制的历史几乎与人类历史一样漫长;说它年轻,对这个课题的研究一直处在探索之中。近些年来国内外一些著名的企业先后爆出丑闻,国外的如美国安然公司、世通公司、法国兴业银行倒闭等事件。国内的如郑百文、银广夏及中航油(新加坡)公司破产倒闭事件的发生等等一系列另人震惊事件的发生,引发世界范围内探讨企业内部控制的风潮。也推动了国内外内部控制理论体系的逐渐完善。这些曾经辉煌的企业,犹如一座大厦在顷刻间倒塌,表面看来,每个企业都有不同的原因,或因资金问题,或因决策失误等等,但最终的原因,就是被人们称为现代企业稳健发展的“稳定器”——内控制度在这些企业成了一纸空文。通过对这些失败企业案列进行反思后,人们逐渐认识到,“有控则强,失控则弱、无控则乱”的道理,成功的企业由于内控有效而得以扩张;而内控失败必将使企业蒙受重大损失,甚至破产。建立与完善企业内部控制,已成为当前理论界和实务界最为关注的话题之一。各国通过立法将内部控制的建立与否作为资本市场的入门证。我国也将内部控制作为企业IPO的重要条件之一。A出版传媒股份有限公司在获得中宣部和新闻出版总署批准申请发行上市后,出于企业内部管理及外部监管的双重需要,对内部控制制度重新进行了设计。本文从A出版传媒股份有限公司内部控制存在的问题入手,对A出版传媒股份有限公司内部控制制度的建设做了必要的研究。本论文总的研究思路顺序是遵循:理论基础一一提出问题一一分析问题一一解决问题。本文运用案例分析法、归纳分析法等研究方法,对内部控制制度的建设进行了深入研究。本文首先分析了A出版传媒股份有限公司内部控制的研究背景和研究意义。既出于企业内部管理及外部监管的双重需要,建立并完善企业内部控制制度已经势在必行;接下来对内部控制的理论进行简单介绍,以做为A出版传媒股份有限公司内部控制制度设计及完善的理论基础。该部分对内部控制的演进史即内部控制的萌芽时期-内部牵制、内部控制的发展时期-内部会计控制和管理控制、内控控制的完善时期-内部控制结构、内控控制的成熟时期-内部控制整体框架进行了深入的剖析,然后提出内部控制理论的概念,并对内部控制的概念进行了深入的解读,提出内部控制是一个过程、内部控制中人的因素的作用、内部控制是一种合理保证而不是绝对的保证、内部控制为实现目标服务的。然后介绍了内部控制的控制环境、风险评估、控制活动、信息与沟通、监督五要素。强调了内部控制三个目标五个要素是密不可分的,目标是企业所要实现的具体的目标,而五个要素是企业要实现具体的目标所具备的条件,五个要素每一个都适用于内控的目标,其相互之间的关系。其次,对A出版传媒股份有限公司内部控制存在的问题进行了剖析。本部分先对总体情况进行了分析;即A出版传媒股份有限公司本部及所属公司“各自为政”缺少统一的内部控制制度。接下来对分析A出版传媒股份有限公司内部控制制度的五要素即控制环境、风险评估、控制活动、信息与沟通、监督存在部分缺陷。最后对A出版传媒有限公司的主要交易循环内部控制存在的问题进行了剖析,包括:销售与收款循环内部控制现状及存在问题、采购及付款及生产循环内部控制现状及存在问题、实物资产内部控制现状及存在问题、货币资金循环存在问题、合并会计报表的编制中存在的问题,上述问题的存在已经成为该出版传媒股有限公司IPO的障碍。再次,分析了A出版传媒股份有限公司内部控制的设计原则、要求及步骤。A出版传媒股份有限公司内部控制的设计遵循了合法性原则、内部牵制原则、成本效益原则、全面性及系统性原则、信息化原则及有效性原则。A出版传媒股份有限公司内部控制的设计的要求如下:要符合企业的实际情况、要符合标准、同时满足及时性、预见性的要求、具有弹性和灵活性。A出版传媒股份有限公司内部控制的设计步骤:第一步对A出版传媒股份有限公司内部结构和外部的环境进行深入细致的调查。第二步确定控制的目标。第三步整合企业的业务流程。第四步识别控制环节。第五步采取控制措施、实施控制活动。第六步检验。再其次,A出版传媒股份有限公司内部控制的实施与评价情况进行了分析。先从控制环境、风险评估、控制活动、信息与沟通、监督五要素内部控制的实施与评价入手。接下来对重要交易及循环内部控制的实施与评价情况进行了分析。最后,笔者对内部控制的建设提出了内部控制的建设应具有全面性、经常性、针对性、内部控制的建设应随着时间的变化而变化等若干的建议。提出了中国式的内部控制的研究展望。本文充分贯彻理论与实际相结合的原则,提出建设及改进我国企业内部控制制度的方法和思路,以期能对我国企业内部控制制度建设实务起到一定的参考和促进作用。特别值得一提的是内部控制建设的综合案例一节对于国内出版传媒企业的内部控制建设更具有参考作用。更多还原

【Abstract】 The internal control is an old and young, said it, because of the internal control of the ancient history of human history long almost, Say it is young, the study on this subject has been explored.In recent years, some famous enterprises both at home and abroad and overseas successively scandals came out like American enron and worldcom, at societe generale collapse.The ZhengBaiWen, such as domestic YinAnXia and cao (Singapore) company went bankrupt event and shocking events throughout the world, explore the agitation of enterprise internal control.Also promotes the theoretical system of internal control and gradually improve.These once brilliant enterprise, is a building collapsed, and pitched in surface, each enterprise have different reasons, or for money problems, or by decision error, etc, but ultimately cause, is known as the modern enterprise "stabilizer" of steady development in the internal control system of enterprise, become empty.Through analyzing the failure enterprise case review, people gradually realized that "there is strong, are controlled, without control is disorderly" the truth, successful enterprise internal control and effective due to expansion, And internal failure will make the enterprise bankruptcy, even suffered a great loss.Establishing and perfecting the enterprise internal control, has become the theory and practice of the topic.All through the establishment of internal control legislation will not as capital market entry pass.China will also as the enterprise internal control is one of the important conditions of the IPO.A publishing media Co., LTD in the propaganda department and the general administration of press and publication after approval issued for listed enterprise internal management and external supervision of dual demand of internal control system, A design.From A publishing media Co., ltd., the existent problems of the internal control of A publishing media Co., ltd., the internal control system of the construction of research.This thesis is to follow the overall thinking order one question: theory by analyzing problems to solve the problem.Based on case analysis, inductive analysis and other methods, the construction of internal control system is studied.This paper analyzed the publishing media Co., LTD of internal control research background and significance of the research.Both of the enterprise internal management and external supervision of double needs, establish and perfect the internal control system of enterprise, it is imperative to have, Next to the internal control theory, A simple introduction to A publishing media Co., ltd., perfect the internal control system design and theoretical basis.This part of the internal control of the revolution is the internal control of gestation period - internal contain, internal control development period - the internal accounting control and management control, internal control perfecting internal control structure, the period - internal control of the mature period - internal control framework, then put forward the concept of internal control theory, and the internal control concept further reading, internal control is a process, the internal control of human factors and internal control is a reasonable assurance rather than absolute guarantee, the internal control to achieve goals.Then introduces the internal control environment of control, risk assessment, information and communication and control activities, supervision and five elements.Emphasizes the internal control three goals in five elements are inseparable, the goal is to achieve the specific objectives, and five elements is to realize the goal of specific qualifications, the five elements each applies to control target, the mutual relationship.Secondly, in A publication medium Co., ltd., internal control problems are analyzed.The first part of overall situation is analyzed, A publishing media Co., LTD department and company "lack of uniform fragmented" internal control system.The analysis A publishing media Co., ltd., the internal control system of the five elements is controlled environment, risk assessment, control activities, information and communication, the supervision of defects.Finally, A publication of the media Co., LTD mainly trade circulation of internal control problems are analyzed, including: sales and payment cycle status quo and problems of the internal control, purchasing and production and payment cycle of internal control status and existing problems, the physical assets of internal control status and existing problems, the monetary capital circulation problems and consolidated accounting statement compiling the problems existing in the above-mentioned problems, there has become the publishing media stock Co., LTD of IPO obstacles.Again, analyzed the publishing media Co., LTD of internal control design principles, requirements and steps.A publishing media Co., LTD of internal control design follows the principle of legality, internal contain cost benefit principle, principle, comprehensive and systematic principle, principle of informatization and effectiveness.A publishing media Co., LTD of internal control design requirements are as follows: to conform to the actual situation, the enterprise shall conform to the standards, and satisfy the demands timeliness, foresight, flexible and flexibility.A publishing media Co., LTD of internal control design steps: the first step for A publishing media Co., ltd., internal structure and external environment thorough investigation.The second step determine control goals.The third step integration enterprise business flow.Fourth step recognition control links.Fifth step control measures and implementation control activities.Step 6 inspection.Thirdly, A publication medium Co., ltd., implementation and evaluation of the internal control is analyzed.From the control of environment, risk assessment, control activities, information and communication, supervise the implementation of five elements of internal control evaluation.The important trading and circulation of internal control implementation and evaluation is analyzed.Finally, the author put forward the construction of internal control of internal control of construction should be comprehensive and regular, pertinence, internal control of construction should be changes with time of several Suggestions.Put forward the research of Chinese internal control.This article fully implement integrating theory with practice, and puts forward the principle of construction and improvement of the internal control system of enterprise in China, in order to methods and ideas to our country enterprise internal control system construction practice plays a certain reference and promoting role.Particular case of the internal control of construction for a comprehensive domestic publication medium enterprise internal control with reference to the construction of more.更多还原