【作者】 肖光红；

【导师】 樊行健；

【作者基本信息】 西南财经大学 ， 会计学， 2014， 博士

【摘要】 中外人士都有一种共识,企业内部控制已成为企业健康与可持续发展的“奠基石”、预防风险与舞弊的“防火墙”、迈向资本与证券市场的“通行证”、接受公众检阅的“试金石”。不仅企业重视内部控制,而且政府部门、非营利机构等亦是如此,甚至在推行民主政治、反腐倡廉的进程中也倡导内部控制的思想与方法。2013年美国COSO报告新版本已增加“反欺诈与反贪腐”的条款。内部控制已经成为或将成为社会经济生活中最为关注的焦点问题。在西方,现代内部控制的理论与实践已有百年历史了,发展至今,形成了以美国、加拿大、英国为代表的三大内部控制框架体系。日本、法国、韩国、澳大利亚等发达国家也纷纷借鉴甚或仿照三大内部控制体系,建立起体现本国特色的企业内部控制规范。我国自2008年颁发《企业内部控制基本规范》和2010年制定《企业内部控制配套指引》,并于2011年在境内外同时上市的公司实施,标志着以基本规范为主、配套指引为辅的内部控制规范体系的初步形成。然而,国内外一系列金融风险和破产倒闭事件、财务欺诈和审计失败案例的不断发生,引起人们对内部控制及其规范体系的极大关注。一方面,各国监管部门对企业实施更加严厉的内控规范措施,对上市公司采取了更严格的监管办法；另一方面,又促使理论研究者重新审视企业内部控制现有的研究结论和理论成果,对内部控制的一些基本理论问题进行反思。这些问题包括：(1)内部控制的本质属性问题,即其技术属性或社会属性问题在理论界一直没有明确界定,在西方国家,甚至有意避谈之；(2)企业内部控制概念界定问题,至今仍缺乏一个具有普遍意义而又权威的企业内部控制定义；(3)企业内部控制目标及其体系构成问题,特别是在如何体现经营的效率效果性、如何处理资产安全性目标、是否设置与如何定位战略目标等问题上,各国存在着明显差异；(4)企业内部控制要素及其体系构建问题,特别是对于事项识别、风险评估、风险防范、信息与沟通、目标设定、IT应对等扩展性要素的设计上,西方主要发达国家有着明显区别甚或根本分歧。本文基于上述问题,在对主要工业发达国家内部控制进行国际比较的基础上,运用经济学、管理学等多学科理论,对企业内部控制本质属性与概念范畴等进行理论反思与科学界定,.对企业内部控制目标和要素,以及各自构成体系等进行理论分析与科学论证,其目的是要重新审视和完善企业内部控制基本理论问题的研究,在此基础上,试图建立具有中国特色的企业内部控制体系,以促进我国企业健康持续发展。本文共分为7章,研究框架与基本内容如下：第1章,绪论。概述本选题的背景和研究意义,提出本文研究的方法论及其具体的研究方法,阐述本文的研究思路和结构内容。第2章,文献综述。对国内外有关企业内部控制的本质属性与概念范畴、目标与要素及其构成体系等内控基本理论问题进行系统梳理,评述现有文献的贡献与不足,为后文的主题研究提供参照。第3章,对国外发达国家内部控制现状的研究。通过分析美、英、加、法、日、韩等主要工业发达国家企业内部控制的发展现状,着重阐述企业内部控制发展的异同、基本特征和变化趋势；在此基础上,提炼出现有企业内部控制面临的主要问题和挑战,引申出本文的研究主题,并为开展研究提供良好的理论铺垫。第4章,对企业内部控制本质属性与概念范畴的理论反思。本章运用马克思主义认识论,按照从具体到抽象、从抽象再到具体的思维形式,通过对内部控制演变过程的纵向分析揭示企业内部控制的共性,通过对美、加、英等国企业内部控制的横向比较揭示出企业内部控制的个性,进而演绎归纳出企业内部控制的本质属性和概念范畴。在此基础上,对我国企业内部控制体系建设进行反思。它是后述目标与要素问题研究的逻辑基础与理论前提。第5章,对企业内部控制目标及其构成体系进行研究。本章采用比较研究法,寻找内控目标在不同时期和主要发达国家的异同点、特殊性与普遍性,并运用经济学和管理学等学科理论的最新成果,剖析其成因,揭示其内在发展脉络与变化趋势,并基于对内部控制本质属性的全新认识,提出内控目标体系的基本架构；在此基础上,联系我国国情,提出建立与完善我国企业内部控制目标及其构成体系的理论与方法。第6章,对企业内部控制要素及其构成体系进行研究。通过对内控要素的国际比较,寻找企业内部控制要素在不同时期和不同国家的异同、共性与个性,并运用经济学、管理学等相关学科理论和归纳演绎方法,剖析其成因,提出企业内部控制要素及其构成体系的构建模型；在此基础上,联系我国国情,提出建立与完善我国企业内部控制要素及其构成体系的设想。第7章,本文的观点总结。在上述本质属性、概念范畴、目标及其体系、要素及其体系进行国际比较和理论分析的基础上,总结出本文的主要研究结论和提出政策建议,阐述本研究的创新点、理论与实践价值,最后就本文的研究局限性进行分析,并展望后续研究方向。本文主要采用比较研究法、归纳法和演绎法,以及多学科交叉研究的方法等对企业内部控制的本质与概念、目标与要素及其构成体系等进行规范研究与定性分析,得出如下研究结论：第一,企业内部控制本质与概念是内部控制体系中最基本的理论元素,是认识内部控制的根本,是确定内控目标、要素、职能和原则的基础。从本质上讲,企业内部控制是一项企业管理活动,它内生于企业管理需要,具有社会性与技术性双重属性。企业内部控制的概念范畴包括其内涵与外延两个方面,可通过企业内部控制的主体、目标、要素与职能来体现。第二,内部控制目标是确定内部控制理论框架的逻辑起点和基本前提。从历史上看,内控目标的演变充分反映了内部控制制度的变迁,人们对内部控制本质的认识直接影响着内部控制目标的设定。从各个国家内控目标比较上看,可靠性和合规性目标具有共通性,体现了企业内部控制技术性属性的客观要求；而在经营效率性、资产安全性和发展战略性目标上,各个国家存在着明显差异与分歧,体现人们对企业内部控制社会属性认识上的不同。内部控制客观上存在五大基本目标,各个目标有着自身的特殊地位,它们之间存在着相互联系、相互制约的关系,并统一于企业目标,即实现资源优化配置目标之上。建立符合我国国情的企业内部控制目标体系的总体设想是：企业内部控制目标体系由基本目标和子目标所构成,其基本目标就是企业总目标,子目标可分为技术性目标和发展性目标；技术性目标包括报告的可靠性和法律法规的遵循性,发展性目标包括经营的效率性、资产的安全性和发展的战略性；最终形成一个完整的、层次分明的、子目标服从于基本目标、各子目标之间相互联系又相互制约的企业内部控制目标体系。第三,内部控制要素是内部控制理论体系的核心,将影响内部控制概念框架与结构形式的确定。内部控制目标是内部控制要素确定的前提,内部控制要素是实现内部控制目标的必备条件。从内控要素演变上看,人们对内控本质的认识及其目标的定位直接影响着内控要素的设置；内控要素的演变恰好反映了审计技术导向、企业管理导向、风险管理导向的内部控制基本观念的变化,体现了报告目标、合规性目标,向经营性目标、安全性目标、战略性目标的拓展。依据社会主义市场经济体制的特点和我国企业业务流程的基本特征,我国企业内部控制应由控制环境、控制活动、监督与评价等三个密切联系的要素构成。本文的创新主要体现在以下三个方面：第一,由于企业内部控制是一项管理活动,具有社会性与技术性双重属性。通过理论反思,本文认为,我国初步形成的以《企业内部控制基本规范》和《企业内部控制配套指引》为基本内容的企业内部控制体系,基本上是照搬或参照美国COSO报告及ERM框架建立起来的。是否“水土不服”尚待实践检验,但联系我国国情不足是不争的事实,因此,在借鉴国外先进经验的同时,应更加重视社会性特征,结合中国国情,注重国际协调。第二,提出了企业内部控制的概念架构。即企业内部控制是企业董事会、管理层和其他员工在一定的控制环境下,通过履行牵制与约束、防护与引导、监督与影响、衡量与评价等职能,旨在实行企业报告的可靠性、法律的遵循性、经营的效率性、资产的安全性和发展的战略性等目标而发生的一项企业管理活动。第三,在国际比较的基础上,综合主要发达国家研究成果,提出了由报告的可靠性和法律法规的遵循性等技术性目标,经营的效率性、资产的安全性和发展的战略性等发展性目标所构成的企业内部控制目标；提出了由控制环境、控制活动、监督与评价等核心要素所构成的我国企业内部控制要素体系。同时,本研究还具有以下理论与实践价值：提出了内部牵制曾经是企业管理的“代名词”,内部牵制及至内部控制是企业管理的内在需要,具有内生性特征；提出了建立企业内部控制目标体系和企业内部控制要素体系的构想；提出了在社会经济发展水平多样化、政治经济体制多极化、世界文化多元化的格局下,不存在一个统一而具有广泛适用性的内部控制规范标准体系的观点,因此,基于这种现存的格局或这种预期不可改变的格局所确定的内部控制规范标准之间不具有完全通约性。为此,本文建议：近期应结合我国国情,建立与健全以内部牵制和报告控制为主线的企业内部控制规范体系；结合我国不同类型企业特点,分类分档建立起我国企业内部控制标准与评价标准体系；在理论上,厘清内部控制与注册会计师审计、公司治理和风险管理之间的关系,确立内部控制范围及体系；继承与发扬我国历代内部控制的实践经验,对我国内部控制历史进行系统研究,创立中国内部控制史学；借鉴与吸收西方国家先进的控制理念和科学的控制方法,在学科领域上建立内部控制比较研究学。本文拟在以下方面进一步展开后续研究：第一,在本文提出内部控制本质概念的基础上,进一步探讨我国企业内部控制目标体系的应用设计、要素体系的应用设计。第二,将进一步研究内控本质、内控假设、目标体系、要素体系、职能体系、原则等基本理论元素之间的内在联系与逻辑关系,探讨科学的、完整的企业内部控制概念框架体系的构建模式。第三,厘清内部控制与企业管理、风险管理、注册会计师审计之间的关系,以进一步确定内部控制的外延与范围,为企业内部控制实践活动的开展确立适当的职能机制和发展空间。更多还原

【Abstract】 It is widely acknowledged that entrepreneurial internal control has become a "cornerstone" of a healthy and sustainable entrepreneurial development, a "firewall" to protect from risks and frauds, a "pass" to capital and securities markets, and a "touchstone" for public review. Not only does enterprise emphasize on internal control but also do the government departments and non-profit institutions. Moreover, in the progress of democratic politics and anti-corruption, the ideas and methods of internal control are vigorously advocated. In2013, a term about "anti-frauds and anti-corruptions" has been added into the new version of United States COSO report. Therefore, the internal control has become or will be a major focus in socioeconomic life.In western world, the theories and practices of modern internal control are of more than100years history. Till now, it has formed three internal control framework systems represented by United States, Canada and UK. Some developed countries, such as Japan, France, Korea and Australia, use for reference or even follow the three internal control systems and develop their own entrepreneurial internal control norms in line with their nations’characteristics. China has issued "Basic Norms of Corporate Internal Control" in2008and constituted "A Complete Set of Internal Control Guidelines" in2010which was put into use in2011in some companies which were listed simultaneously both home and abroad. It marks the initial shaping of internal control standard system with basic standard as priority and set guidelines as complementary.However, a series of financial risks and bankruptcy events, financial fraud and audit failure cases in China and abroad has aroused public concerns about internal control and its normative system. On one hand, supervision departments of all nations implement a sterner internal control measurement on enterprises and a more strict supervision on listed companies. On the other hand, it motivates researchers to re-examine the current research result and theory of internal control and rethink about the existed basic theory problems that are related. These problems include:(1) Essential attributes of internal control, namely, technical or social attributes, which are not clearly defined in theory and even ignored deliberately by some western countries.(2) Conceptual definition of entrepreneurial internal control which still lacks a universally meaningful and authoritative definition.(3) The goals and system of entrepreneurial internal control. Countries have visible discrepancies especially in how to embody the efficiency of the operation effect, how to reach assets security objectives and how to install and position strategy target.(4) The elements and system establishment of entrepreneurial internal control. Major western developed countries have obvious differences and essential distinctions, particularly in designing such extensibility elements as event identification, risk assessment, risk precaution, information and communication, goal setting and IT response, and so on.Based on the problems above, this thesis applies economics and management theories and tries to theoretically reflect and scientifically define the essential attributes and conceptual category, on the basis of comparisons between some major industrial developed countries, such as US, UK, Canada, France and Japan, etc. Furthermore, it analyzes and studies the goals and elements as well as each constitution system, with the purpose of reexamining and improving the basic theory of entrepreneurial internal control. On this ground, this thesis tries to establish entrepreneurial internal control with Chinese characteristics so as to promote a healthy and sustainable development of Chinese enterprises.The thesis consists of seven chapters. The research framework and basic contents are as follows:Chapter one is introduction. This is to summarize the background knowledge and research significance of the study, to propose the methodology, research properties, and the specific approaches, and to clarify the research approaches and structures of the thesis.Chapter two is literature review. This is to systematically arrange the basic concepts regarding the essential properties, conceptual category, goals and elements, and fundamental theories of entrepreneurial internal control at home and abroad. The thesis discusses the contributions and defects of existing literature, providing a reference for what follows in the paper.Chapter three covers the research on the present situation of internal control of overseas developed countries, such as the US, UK, Canada, France, Japan and South Korea. By analyzing the present situation of entrepreneurial internal control development in some industrially developed countries, it focuses on similarities and differences, basic features and variation trend that are related. Then, the paper aims to extract the main problems and challenges that entrepreneurial internal control faces with, extending to the research topic and offering favorable theoretical foundations for further research.Chapter four reflects theoretically on the essential properties and conceptual category of entrepreneurial internal control. Based on Marxism Epistemology, the thesis deduces and induces the essential properties and conceptual category of entrepreneurial internal control by means of the vertical analysis of its universality and horizontal comparison of the respective features in the US, UK and Canada, from concrete to abstract and the reverse, so as to deduce the essence and concept of entrepreneurial internal control. The chapterrethinks on the system construction of entrepreneurial internal control, and paves the way to further study on the goals and elements as logical foundations and theoretical premise.Chapter five studies the goals and the system of entrepreneurial internal control. On the basis of comparison method, this chapter covers the similarities and differences, generality and peculiarity of the goals in different periods and different developed countries. It uses the latest economic and administrative theories, examines the causes, and reveals the development path and variation trend. Based on a new understanding of essential properties and national conditions, this chapter presents the basic structure, and proposes the theoretical approaches to build and improve entrepreneurial internal control in our country.Chapter six focuses on the researches of elements and system. By internationally comparing the elements of internal control, the chapter tries to find out the similarities and differences, generality and peculiarity of the elements in different periods and different countries. In the use of economics and management theories and the method of induction and deduction, the thesis digs out the causes and puts forward the elements and construction models of entrepreneurial internal control. Based on the above, combining with our national condition, the chapter will make assumptions of developing and improving the elements and the system of entrepreneurial internal control.Chapter seven is a summary. Based on all the above-mentioned, the chapter sums up the main research conclusions, advances the policy suggestions, clarifies the innovative points, theoretical and practical values, and finally summarizes the research limitations and looks forward to further studies.This paper adopted such methods as comparison, induction and deduction, crosswise and etc. in order to do normative research and qualitative analysis on the essence and concept of entrepreneurial internal control, its goals and elements, and the system that builds it. My conclusions are as follows:First of all, the essence and concept of entrepreneurial internal control is the basic theory of internal control, which servers as the key to a better understanding of internal control and determine the goals, elements, functions and principles. Essentially, entrepreneurial internal control is a distinctive entrepreneurial management, which is motivated by the needs of enterprises and has both social attributes and technical attributes, while the social attributes take the first place. The conceptual category includes connotation and denotation which can be embodied by the main body, goals, elements and functions.Second, the goal of internal control is a logic starting point and fundamental premise of the theoretic framework. Historically, the changes of internal control’s goal reflect those of its system. And the understanding of internal control influences the way people set their goals. Comparing different goals of different countries, reliability and regulation compliance are common among the all, which shows the objective requirement of technical attributes. As for operating efficiency, capital safety, and development strategy, different countries have their personal characteristics, showing that people own distinctive understandings of social attributes. Objectively, internal control has five primary goals, each of which has a distinctive place while is related to and restricted by each other. All the primary goals center on the business goal to achieve the most optimum distribution of resources.The general conception of establishing an internal control objective system which accords with the situation of our country is as follows. The objective system of entrepreneurial internal control is consisted of elementary objectives and sub-objectives. The elementary goal is the entrepreneurial general objective. The sub-objectives could be divided in to the technical objective and developmental objective; the former includes the reliability of reports and compliance of laws and regulations, while the latter includes efficiency of operation, security of assets, and development of strategies. Finally, a complete and well-structured entrepreneurial internal control objective system is formed when the sub-objectives obey the elementary objectives and sub-objectives are connected as well as constrained with each other.Third, the internal control element is the core of internal control theory, and will affect the establishment of the internal control conceptual framework and structure. The internal control objective is the premise of the formation of internal control elements, which is the essential requirement to achieve internal control objective. From the evolution of internal control elements, people’s knowledge of the essence of internal control and the target directly influences the internal control elements setting. The evolution of internal control element reflects the changes of basic internal control concepts which are oriented by audit technique, business administration, and risk management, and alsoembodies the expansion from report and compliance objectives to operation, security and strategy objectives.In line with the characteristics of socialist market economic system and essential feature of Chinese enterprise business process, Chinese entrepreneurial internal control should be made up of three close related elements, which are controlled environment, controlled activity, supervision and evaluation, with a close relation between each.The main innovation in this paper is in the following three aspects:First, the paper identified the entrepreneurial internal control as a special enterprise management activity with dual attributes, which are social nature and technical nature. Social nature is the primary.Second, the paper gives the basic definition of internal control, and determines the framework of internal control concept. The entrepreneurial internal control is an enterprise management activity in which the enterprise board of directors, management and other employees, under a controlled environment, perform the functions of containment and constraint, protection and guidance, supervision and influence, measurement and evaluation, etc, so as to realize the objectives of the reliability of the enterprise report, compliance of laws, efficiency of operating, security of assets, and strategic development, and so on.Third, the paper proposes to build an entrepreneurial internal control system with Chinese characteristics and taking five objectives, three elements, and four functions as the core contents. The system includes the entrepreneurial internal control "five objectives" system formed by the technical objectives (such as the reliability of reporting and compliance of laws and regulations) and developmental objectives (such asthe efficiency of operation, security of assets, and strategy of development); the entrepreneurial internal control "three elements" system formed by controlled environment, controlled activity, supervision and evaluation; the entrepreneurial internal control "four functions" system consisted of containment and constraint, protection and guidance, supervision and influence, measurement and evaluation.Meanwhile, there are the following theoretical and practical values in this study. It proposes the internal control used to be the "synonym" of business administration. The internal check and internal control are the innate need of business administration, with endogeneity as the feature. The study proposes an idea of establishing the enterprise internal control objective system and internal control element system, and puts forward a point of view that there are no unified and wide applicable standards on the internal control system under the circumstances of social and economic development diversification, economic and political multi-polarization, and the world’s cultural diversity. Hence, there are no completely general standards of the internal control based on the existing circumstances and expectedly unalterable circumstances.Therefore, the thesis suggests building and improving the entrepreneurial internal control standard system with internal check and reporting control as the main line; setting up Chinese entrepreneurial internal control standards and evaluation standard system by taking into consideration the characteristics of different categories of enterprises in China; theoretically classifying, considering of different types of enterprises; theoretically clarifying the relationship between internal control and auditing of CPA, enterprise governance, and risk management, to determine the scope of internal control system; inheriting and carrying forward previous practical experience of internal control in our country, to build internal control historiography, establishing internal control comparative study by learning and absorbing advanced and scientific internal control concepts and methods from western countries.The further study will be carried out in the following aspects:First, based on the internal control concepts established in this thesis, we will discuss further the applicable designs of the objective system and element system of Chinese entrepreneurial internal control.Second, we will further study theinternal relations and logical relationship between some basic elements such as internal control essential attributes, internal control assumption, objective system, element system, function system and principles, etc., and discuss the scientific and integrated constructive model of entrepreneurial internal control conceptual framework system.Third, we will clarify the relationship between internal control, business administration, risk management, and auditing of CPA. Then we will identify the denotation and scope of internal control, to determine the appropriate functional mechanism and development space for practicing entrepreneurial internal control activities.更多还原